scholarly journals Relationship of Revenue, Expenditure, Capital, Grand, and Tax’s with Financial Performance of Nangroe Aceh Darussalam Province

2020 ◽  
Vol 5 (11) ◽  
Author(s):  
Luluk Latifah ◽  
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Good Condition ◽  
Secondary Data ◽  
Provincial Government ◽  
Regional Government ◽  
Literature Study ◽  
Bivariate Correlation ◽  
The People ◽  
Regional Budget

Objective Provincial government is part of the central government which autonomously has its own authority in carrying out its APBD so that it can be utilized as much as possible for the prosperity of the people. Good financial performance of the regional government will make the welfare of the people in the area also better. This research is a literature study on the regional government of the province of Nangroe Aceh Darussalam for ten years 2009-2018. Method - The type of data used is secondary data, APBD (Regional Budget) reports in the form of audited budget and realization. Financial performance instruments are measured based on effectiveness, efficiency and independence. Data were analyzed using Pearson bivariate correlation analysis. Results - Research has fulfilled the classical assumption test, and the results of Pearson's bivariate correlation show that revenue, expenditure and taxs have a very close positive relationship with the financial performance of the Aceh government, while capital and grand have a weak relationship. Implications - The results show that the financial performance of the Nangroe Aceh Darussalam provincial government is quite good. This good condition can be improved to be very good through efforts to focus improvements on the variables that are lacking, namely capital and grand.

scholarly journals TARAF SINKRONISASI HORIZONTAL PENGATURAN IZIN USAHA PERTAMBANGAN BERDASARKAN UNDANG-UNDANG NOMOR 4 TAHUN 2009 TENTANG PERTAMBANGAN MINERAL DAN BATUBARA DAN UNDANG-UNDANG NOMOR 9 TAHUN 2015 TENTANG PERUBAHAN KEDUA UNDANG-UNDANG NOMOR 23 TAHUN 2014 TENTANG PEMERINTAHAN DAERAH

2019 ◽  
Vol 7 (2) ◽  
pp. 258
Author(s):  
Putri Noor Ilmi ◽  
Moch. Najib Imanullah
Keyword(s):  
Coal Mining ◽  
Central Government ◽  
Secondary Data ◽  
Mineral Resources ◽  
Provincial Government ◽  
City Government ◽  
Regional Government ◽  
Legal Research ◽  
Second Amendment ◽  
Mining Law

<p>Abstract<br />The authority to issue Mining Business Licenses based on Law Number 4 of 2009 concerning  Mineral and Coal Mining is owned by the Central Government, Provincial Government and Regency/City Government. Meanwhile, based on Law Number 9 of 2015 concerning the Second Amendment to Law Number 23 of 2014 concerning Regional Government the authority to issue  Mining Business Permits is owned by the Central Government and the Provincial Government. This article objective to discuss the implications of the regulation of mining business licenses that are not synchronized and efforts to synchronize the regulation of Mining Business Permits. This article is a descriptive analytical legal research. This research was carried out by the law approach. The data used are secondary data, namely the statutory provisions, the Regulation of the Minister of Energy and Mineral Resources, and the mining law literature with the technique of collecting study documents or library materials. So that the implications of these asynchronous arrangements can be resolved and the creation of an ideal Mining Business Permit arrangement.<br />Keywords: Synchronization; Implications; Mining Business Licenses; Investment.</p><p>Abstrak<br />Kewenangan penerbitan Izin Usaha Pertambangan berdasarkan Undang-Undang Nomor 4 Tahun  2009 tentang Pertambangan Mineral dan Batubara dimiliki oleh Pemerintah Pusat, Pemerintah  Provinsi, dan Pemerintah Kabupaten/Kota. Sedangkan berdasarkan Undang-Undang Nomor  9 Tahun 2015 tentang Perubahan Kedua Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah kewenangan penerbitan Izin Usaha Pertambangan dimiliki oleh Pemerintah Pusat dan Pemerintah Provinsi. Artikel ini bertujuan untuk membahas mengenai implikasi pengaturan Izin Usaha Pertambangan yang tidak sinkron dan upaya sinkronisasi pengaturan Izin Usaha Pertambangan. Artikel ini merupakan penelitian hukum doktrinal yang bersifat deskriptif analitis. Penelitian ini dilakukan dengan pendekatan undang-undang. Data yang digunakan merupakan data sekunder yaitu ketentuan perundang-undangan, Peraturan Menteri Energi dan  Sumber Daya Mineral, dan literatur hukum pertambangan dengan teknik pengumpulan data studi dokumen atau bahan pustaka. Sehingga implikasi dari pengaturan yang tidak sinkron tersebut dapat diselesaikan dan terciptanya pengaturan Izin Usaha Pertambangan yang ideal.<br />Kata Kunci: Sinkronisasi; Implikasi; Izin Usaha Pertambangan; Investasi.</p>

scholarly journals ANALISIS RASIO KEUANGAN SEBAGAI ALAT PENILAIAN KINERJA KEUANGAN PADA PEMERINTAH PROVINSI JAWA TIMUR DAN PROVINSI JAWA TENGAH PADA TAHUN 2019-2020

2021 ◽  
Vol 1 (1) ◽  
pp. 51-65
Author(s):  
Tiyas Drastiana ◽  
Risdiana Himmati
Keyword(s):  
Financial Performance ◽  
Financial Analysis ◽  
Secondary Data ◽  
Provincial Government ◽  
Regional Government ◽  
Efficiency Ratio ◽  
Growth Ratio ◽  
Central Java ◽  
Analysis Technique ◽  
Central Java Province

Abstrak: Kinerja keuangan merupakan suatu tingkat pencapaian dari hasil kerja dalam bidang keuangan atas pelbagai aktivitas yang telah dilakukan. Maka dari itu Pemerintah Daerah perlu melakukan analisis keuangan dengan menggunakan rasio kemandirian, rasio efektifitas, rasio efisiensi, dan rasio pertumbuhan. Tujuan dari penelitian untuk mengetahui kinerja keuangan Pemerintah Provinsi Jawa Timur dan Provinsi Jawa Tengah. Teknik analisis dalam penelitian ini menggunakan deskriptif kuantitatif melalui data sekunder dari laporan realisasi APBD Pemerintah Daerah Provinsi Jawa Timur dan Provinsi Jawa Tengah periode 2019-2020. Hasil penelitian ini menunjukkan bahwa (1) Tingkat kemandirian pada Pemerintah Provinsi Jatim dan Provinsi Jateng  dari periode 2019-2020 masih dalam kategori rendah sekali. (2) Rasio efektifitas pada Pemerintah Provinsi Jatim dan Provinsi Jateng periode 2019-2020 masih dalam kategori tidak efektif. (3) Tingkat efisiensi pada Pemerintah Provinsi Jatim dan Provinsi Jateng periode 2019-2020 masuk dalam kategori sangat efisien. (4) tingkat pertumbuhan Pemerintah Provinsi Jatim dan Provinsi Jateng tahun 2019-2020 cenderung fluktuatif. Kata Kunci: rasio kemandirian; rasio efektifitas; rasio efisiensi; rasio pertumbuhan: kinerja keuangan.   Abstract: Financial performance is a level of achievement of the results of work in the financial sector for various activities that have been carried out. Therefore, the Regional Government must conduct a financial analysis using the independence ratio, effectiveness ratio, efficiency ratio, and growth ratio. The purpose of this study was to determine the financial performance of the Provincial Government of East Java and Central Java Province. The analysis technique in this study is descriptive quantitative using secondary data, namely from the Realization Report of the Regional Revenue and Expenditure Budget (APBD) of East Java Province and Central Java Province in 2019-2020. The results of this study indicate that (1) The ratio of independence in the Provincial Government of East Java and Central Java Province from 2019-2020 is still in the very low category. (2) The effectiveness ratio in the Provincial Government of East Java and Central Java Province in 2019-2020 is still in the ineffective category. (3) The efficiency ratio in the Provincial Government of East Java and Central Java Province in 2019-2020 is in the very efficient category. (4) The growth ratio of the Provincial Governments of East Java and Central Java Province in 2019-2020 tends to fluctuate. Keywords: independence ratio; effectiveness ratio; efficiency ratio; growth ratio; financial performance.

scholarly journals Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Tapanuli Tengah

2020 ◽  
Vol 4 (1) ◽  
pp. 34
Author(s):  
Heri Faisal Harahap
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Provincial Government ◽  
Regional Government ◽  
Financial Report ◽  
Local Revenue ◽  
Analysis Technique ◽  
Tax Benefits ◽  
Quantitative Descriptive ◽  
Very High

This research was aimed to know the financial performance of the Central Tapanuli regency government in 2016-2018. This research is quantitative descriptive. The research used secondary data in form of Financial Report of Central Tapanuli regency in 2016-2018. The analysis technique in this study calculates and analyzes the ratio of the decentralization level, regional financial dependence and effectiveness. The results of this study indicate that the financial performance of the Central Tapanuli Tengah Regional Government is generally said to be quite good, although the degree ratio is still relatively low, financial dependence on the Central / Provincial Government is still very high and the receipt of Regional Original Revenue does not reach the budgeted target. Central Tapanuli Regency Government to update the data of regional taxpayers, explore the potential of new sources of local revenue, and increase the socialization of tax benefits and user fees.

scholarly journals ANALISIS RASIO ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN KEPAHIANG TAHUN 2013-2017

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Yun Fitriano ◽  
Ahmad Soleh ◽  
Revaldo Khairullah
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Provincial Government ◽  
Regional Government ◽  
Dependency Ratio ◽  
Financial Efficiency ◽  
Average Ratio ◽  
Financial Dependency ◽  
Very High

The purpose of this study is to find out: 1) the financial performance of Kepahiang Regency Government based on the results of the calculation of the independence ratio, 2) the financial performance of the Kepahiang Regency Government based on the results of the calculation of fiscal decentralization degree ratios, 3) the financial performance of Kepahiang Regency Government based on the results of calculation of the effectiveness ratio, 4) the financial performance of the Kepahiang Regency Government based on the results of the calculation of financial efficiency ratios, 5) the financial performance of the Kepahiang Regency Government based on the results of the calculation of the financial dependency ratio. The data were collected using documentation and analyzed through financial ratios. The results of the study revealed the regional financial likelihood ratio with an average ratio of 4.70% in the interval 0% -25% with very low criteria and intrurctive relations patterns, meaning that the Regional Government of Kepahiang Regency was not yet independent. Fiscal decentralization degree ratio with an average ratio of 4.45% at an interval of 0.00% -10% with very poor criteria, meaning that the Regional Government of Kepahiang Regency has not been able to carry out decentralization or the authority and responsibility given by the Central Government to the Government Area. The effectiveness ratio with an average ratio of 103.82% with very effective criteria, means that the Regional Government of Kepahiang Regency is able to realize the budget or PAD targets that have been set even though in 2014 and 2017 were quite effective and 2015 was less effective. Regional financial efficiency ratio with an average ratio of 90,84% with the criteria of less efficient, meaning that regional spending or expenditure in Kepahiang Regency is still very high compared to PAD. Regional financial dependency ratio with an average ratio of 94,63% with very high criteria, meaning that the Regional Government of Kepahiang Regency has a very high dependence on the Provincial Government and the Central Government to finance regional expenditure. Keywords: Ratio, Regional Income and Expenditure Budget

scholarly journals The effect of regional original income and balance funding on regional government financial performance

2019 ◽  
Vol 1 (1) ◽  
pp. 25
Author(s):  
Noor Farieda Awwaliyah ◽  
Ratno Agriyanto ◽  
Dessy Noor Farida
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Central Government ◽  
Practical Implication ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Regional Government ◽  
Local Revenue ◽  
Central Java ◽  
Positive Effect

<p class="IABSSS"><strong>Purpose</strong> - The purpose of the research was to determine the effect of local revenue and intergovernmental revenue on the financial performance of local government.</p><p class="IABSSS"><strong>Method </strong>- This research used Stewardship Theory. The method used is quantitative research method. The method of data analysis used is multiple linear regression analysis. This research used secondary data. The population in this research is the Regency in Central Java which consists of 29 regencies and 6 cities.</p><p class="IABSSS"><strong>Result</strong> - The results showed that first, local revenue had positive effect on financial performance of local government. Second, intergovernmental revenue had positive effect on financial performance of local government. Third, local revenue and intergovernmental revenue together had influence on financial performance of local government.</p><p class="IABSSS"><strong>Implication</strong> - The practical implication of this research is that the Regency Governments in Central Java  are expected to reduce dependence on the central government by optimizing the potential of existing income sources to be able to further improve their financial performance.</p><strong>Originality</strong> - An originality of research is focused on two  variables; regional original income and intergovernmental revenue and uses the measurement of independence index for the dependent variable. financing.

scholarly journals PENGUKURAN KINERJA KEUANGAN PADA PT. BPR ARTHA SARI SENTOSA PERIODE 2013-2018

2020 ◽  
Vol 4 (01) ◽  
Author(s):  
Rizky Citra Dewi ◽  
Bambang Mursito ◽  
Istiatin Istiatin
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Activity Ratio ◽  
Good Condition ◽  
Secondary Data ◽  
Good Position ◽  
Literature Study ◽  
Current Ratio ◽  
Activity Ratios ◽  
Solvency Ratio

The aim of this research are to find out and explain how financial performance using rentability ratios, activity ratios, liquidity ratios, and solvency ratios at PT BPR Artha Sari Sentosa for the period 2013 - 2018. Types of data in this study are secondary data, data in the form of finance ratios of PT. BPR Artha Sari Sentosa for the period 2013 - 2018. Data collection techniques used in this research are documentation and literature study. Stages conducted by researchers to analyze the financial performance of PT. BPR Artha Sari Sentosa for the period 2013-2018 by calculating the financial ratios with each model. The results of this research are 1) Overall the rentability ratio of PT. BPR Artha Sari Sentosa is in very good condition, 2) The activity ratio of PT BPR Artha SariSentosa for the period of 2013-2018 is in very good condition, 3) The liquidity ratio in terms of the current ratio, in general, from 2013-2018 PT BPR Artha Sari Sentosa was in a pretty good position, 4) Overall the solvency ratio of PT BPR Artha Sari Sentosa was in very good condition. Keywords : rentability ratios, activity ratios, liquidity ratios, and solvency ratios.

scholarly journals Peran Pemerintah Daerah Kabupaten/Kota Dalam Pengawasan Tenaga Kerja Asing di Indonesia

2019 ◽  
Vol 9 (2) ◽  
pp. 323-337
Author(s):  
La ode Dedihasriadi
Keyword(s):  
Economic Development ◽  
Central Government ◽  
Provincial Government ◽  
City Government ◽  
Foreign Workers ◽  
Regional Government ◽  
City Governments ◽  
The People ◽  
The Republic ◽  
The Government

Article 33 paragraph (3) of the 1945 Constitution of the Republic of Indonesia implies that the natural resources which belong to the State are used for the prosperity of the people of Indonesia. Thus, in carrying out the mandate of the Constitution to create justice for the community and national economic development of employment including foreign workers, the government should provide a good mechanism and supervision so that there will be no gap between the mandate of the constitution and the acceleration of economic development involving foreign workers. Labor inspection done by a separate working unit in the agency whose scope of duties and responsibilities is in the field of employment is in the central government, provincial government, and district/ city government. This study used a normative-empirical approach, where the researcher examined the law and its implementation regarding the roles of district/ city governments in the supervision of foreign workers. The purpose of this study was to examine the extent of the roles of district/ city governments in overseeing foreign workers in their regions. The results of the study showed that the roles of district/ city governments in carrying out the supervision of foreign workers in Indonesia were not regulated by laws of No. 23 of 2014 concerning regional government, PP No. 20 of 2018 concerning the use of foreign workers, and Minister of Manpower Regulation No.10 of 2018 concerning procedures for the use of foreign workers. Thus, its implementation made it difficult for district/ city governments to oversee the presence of foreign workers in their areas.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH PROPINSI SUMATERA BARAT DENGAN PROPINSI RIAU

2014 ◽  
Vol 3 (2) ◽  
pp. 131
Author(s):  
Warnida Warnida
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Secondary Data ◽  
Financial Statements ◽  
Provincial Government ◽  
Regional Government ◽  
West Sumatra ◽  
Using Data ◽  
Better Than

This study aims to determine the financial performance of local governments in West Sumatera, Riau Province and to compare the financial performance of local governments in West Sumatra Province of Riau Province. This research was conducted at the local government of West Sumatra and Riau province using data derived from the financial statements of each of the provinces. The data used in this research is secondary data, Budgets and Budget Realization Report (LRA) provincial government West Sumatra and Riau in 2007 until 2009. The results of this study indicate that the degree of independence of the local government of West Sumatra province on average better than the local government of Riau Province. The effectiveness of local governments Riau province on average higher than the regional government of West Sumatra province. Keywords: government financial performance, level of independence, the level of effectiveness, Growth level

scholarly journals Analisa Kinerja Keuangan PT BTPN Tbk Periode 2015-2019 dengan POJK Nomor 4/POJK.03/2016

2020 ◽  
Vol 1 (1) ◽  
pp. 62-71
Author(s):  
Ega Virgiani ◽  
Dadang Hermawan ◽  
Rosma Pakpahan
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Good Condition ◽  
Secondary Data ◽  
Literature Study ◽  
Return On Equity ◽  
Financial Report ◽  
Net Interest Margin ◽  
Equity Ratio ◽  
Research Show

In 2019, PT BTPN Tbk ranked seventh as the bank with the large asset. The purpose of ther esearch is to analyze financial performance at PT BTPN Tbk 2019 that determinate the health of the bank. This research used quantitative and secondary data from annual financial report during 2015-2019. Collecting data method is using literature study. This research using descriptive analysis with ratio: Liquidity Ratio (Quick Ratio, Loan to Fund Ratio (LFR) and Loan to Asset(LAR), Solvability Ratio (Return On Asset(ROA), ROE (Return On Equity), Net Interest Margin (NIM) and BOPO) and Rentability Ratio (Debt to Equity Ratio (DER) and Cash Adequacy Ratio (CAR)). The result of research show that financial performance of PT BTPN Tbk period 2015-2019 in good condition.

PENGARUH PDRB DAN UKURAN TERHADAP INTERNAL CONTROL PEMERINTAH DAERAH DENGAN PAD SEBAGAI INTERVENING

ProBank ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 64-75
Author(s):  
Prima Utama Wardoyo Putro
Keyword(s):  
Internal Control ◽  
Central Government ◽  
Control Variable ◽  
Secondary Data ◽  
Internal Controls ◽  
Regional Government ◽  
Path Testing ◽  
Size Growth ◽  
Fiscal Balance ◽  
Research Populations

Law No 32 year on 2004 about Regional Government and Law No 33 years on 2004 about Fiscal Balance between the Central Government and Regional Government are a new regulation relating to the implementation of regional autonomy in Indonesia. Giving the authority to manage its own region required an internal control system that can monitor of all by central government. The problem in this study is: Is there are any influence between growth, size, and PAD through Regional Government Internal Controls weakness with PAD as an intervening variable. The research populations are the financial statements and reports on the results of the entire province in Indonesia totaling 33 provinces. Source of data which are used are secondary data, and data collection by using the documentation method. The results of partial testing showed that PAD and Growth have significant affects to the Internal Controls, whereas size has not significant effect. Simultaneous testing showed a significant effect between the independent and dependent variables. The test results path testing showed that growth has no significant effect to internal control through PAD as an intervening variable and size has a significant effect to internal control variable through PAD as an intervening variable. The results of determinant coefficient by simultan test amount 28.7%. Its mean that Internal Control can be explained by Growth, Size and PAD, the remaining 71.3% influenced by factors other than study. Keyword: Internal Control, Size, Growth, and Income

Sign in / Sign up

Export Citation Format

Share Document