scholarly journals Regional Financial Ratio Index and Local Government Performance Score of Regency and City Governments in Province South Sumatra

Author(s):  
Abid Djazuli ◽  

This study aimed to test the comparison between financial ratio index and performance score of local government administration (KPPD), as well as the effect of financial ratio index on the KPPD score. Research method, the research was conducted with secondary data in the form of budget realization report from 2015-2017 in 60 regencys and cities in 5 provinces of the Southern Sumatra region, with no data available, there were only 60 regencys and cities or 169 observations. The research variables were financial ratio index and KPPD score. The analysis used quantitative analysis of different tests and regression. The results showed that the financial ratio index of the city government was higher, as well as the score of KPPD with city status that was higher than that regency government, and the financial ratio index had an effect on the KPPD score. The research implication is that the central government can use it as an alternative to award the best financial performance (city and regency). The originality of the research resulted in a financial ratio index that combines several financial ratio and it has not been used in local governments.

Wajah Hukum ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 284
Author(s):  
Ampuan Situmeang ◽  
Rufinus H Hutauruk ◽  
Winsherly Tan ◽  
Dian Fransisca

The purpose of this study is first, analyzing the authority of the Tanjungpinang City Food and Fisheries Department in conducting fishery development and coastal marine supervision after the enacting of Law No. 23 of 2014 on Local Government. Second, identify about the obstacles faced by the Food and Fisheries Department of Tanjungpinang City in conducting fishery development and coastal marine supervision after the enacting of Law No. 23 of 2014. Third, find the right solution for Tanjungpinang City Food and Fisheries Department. This study uses empirical juridical methods with a qualitative approach and the data used is secondary data From the results of the research conducted, it was obtained that in order to ensure the optimal protection of fishermen, the central government should still provide a small portion for the regency / city government to conduct surveillance in the marine sector, because most of the fishing community still considers that the Department of Agriculture, Food and Fisheries Tanjungpinang City has the authority to solve problems that are generally faced by fishermen when they go fishing.


2021 ◽  
Vol 21 (4) ◽  
pp. 1-33
Author(s):  
Joyce Mbaebie Joyce Mbaebie

The study focused on the caretaker committee and performance of local Government Council in Nigeria: A study of Anambra State 2008 - 2013. In Nigeria federal structure, the three levels of government have legislative responsibility for various services and functions. The fourth schedule of the constitution outlines the functions and responsibilities of local government. The objective of the study is to: determine if the imposition of the caretaker committee system is a constitutional provision of the local government system in Nigeria especially Anambra State; to determine if the adoption of the caretaker committee by the state government affected the capacity of local government to perform its functions. The theoretical framework adopted focused on structural functional theory propounded by Gabriel Almond and J.S. Coleman in 1960. The study adopted descriptive research design and relied heavily on both primary and secondary data. Questionnaire was the major instrument for data collection and data were analyzed by the use of mean. Based on the data analysis, the following findings were made: the imposition of the caretaker committee system by state government to local governments is unconstitutional, the adoption of the caretaker committee by state government endangered the local government system capacity to perform its constitutional function. The study recommended amongst others that the use of or appointment of local government caretaker committee should be condemned, caretaker committee should be made to spend only three months to allow for a constitutionally elected local government executive. Keywords: Local Government, Caretaker, Committee, Grassroots, Performance.


2018 ◽  
Vol 5 (2) ◽  
pp. 151-162
Author(s):  
Evada Dewata ◽  
Hadi Jauhari ◽  
Siska Aprianti ◽  
Eka Nurfa Hijria

This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments


2021 ◽  
Vol 12 (1) ◽  
pp. 31
Author(s):  
Sridarnilawati Sridarnilawati ◽  
Suhairi Suhairi ◽  
Vima Tista Putriana

The preparation of planning and budgeting documents greatly contributes to the achievement of regional performance. Consistency in planning and budgeting is an indicator in assessing the performance of local governments. The object of this research is educational affairs. Education affairs are given top priority for the local government of Kota Solok. It is intended that the budget for education affairs reaches more than 20% of the total regional expenditure budget. Types of data are secondary data and primary data. Secondary data are RPJMD, RKPD, KUA, PPAS and APBD and LAKIP while primary data is neglecting to interview members of the Regional Government Budget Team (TAPD), BAPPEDA and OPD who are responsible for Educational Affairs. Assessment of the consistency of planning and budgeting uses the Planning and Budgeting Consolidated Matrix (MKPP) and the causes of inconsistency are interviews with informants who understand and know this. The results of this research consistency of planning and budgeting for educational affairs is very good. The causes of inconsistency in planning and budgeting documents are that the proposed Special Allocation Fund (DAK) was not approved by the Central Government, the intervention of the Government and Members of the Council, the existence of regulations from the Central Government. Analysis of the achievement of the performance of education affairs in the City of Solok shows that in general the achievement of the indicators of education affairs has not been achieved because the achievement of indicators according to each year is.


InFestasi ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 67
Author(s):  
Netty Nurhayati ◽  
Fahmi Rizani ◽  
Kadir

<p><em>This study aims to compare the performance of  district / city governments  in Indonesia that obtain WTP and Non-WTP opinion from BPK RI for 2014-2016 period. The financial performance variables are measured by financial ratios (decentralization degree ratio, independence ratio, effectiveness ratio , growth ratio) and performance of local government administration are measured by performance evaluation score of local government administration (EKPPD score). Sampling method using purposive sampling with judgment sampling technique. The sample in this study 216 districts / cities, consisting of 108 districts / cities that obtain WTP opinion and 108 districts / cities that obtain Non-WTP opinion. Hypothesis testing using nonparametric test ‘Mann-Whitney U Test’. The results of this study, state that the financial performance of local government and performance of local government administration on district / city governments in Indonesia that obtain WTP opinion is significantly different and better than district / city governments in Indonesia that obtained Non-WTP opinion</em>. <em>This difference shows that district / city  government that obtain WTP opinion has proven to be better in terms of financial management and local government administration compared to those who obtain Non WTP opinions.</em><em></em></p>


Equity ◽  
2017 ◽  
Vol 20 (1) ◽  
pp. 51
Author(s):  
Priyan Mardya Kusuma ◽  
Lulus Kurnasih

Due to the increasing authority of local governments, a systematic monitoring and evaluation system is needed to measure performance achieved by a local government. From the financial side, the Local Government Financial Report (LKPD) shows the accountability of a local government. With the quality of financial statements and information in it, it is expected that the performance of local government can increase. The purpose of this research is to know the influence between audit opinion and the characteristics of local government represented by variable of level of local government wealth, level of dependency on central government, and regional expenditure on local government performance. Samples were conducted on 440 district / city governments in Indonesia in 2015. The data analysis technique used is multiple linear regression. Based on the test results found that the level of local wealth have a positive effect on the performance of local government. The level of dependence on the central government negatively affects the performance of local governments. While the variables of audit opinion and regional expenditure do not affect the performance of local government.


2019 ◽  
Vol 4 (1) ◽  
pp. 45-56
Author(s):  
Lia Anggraini ◽  
Sri Rahayu ◽  
Junaidi

ABSTRACT The purpose of this study is to provide empirical evidence of the influence of the characteristics of local governments on the performance of municipal / regency regional governments in Jambi Province. The population in this study were 11 districts / cities (9 districts and 2 cities) in Jambi Province in 2011-2015, the number of observations in this study was 55. The analytical method used was quantitative analysis, with panel data regression models using Eviews.10. The results of the study show: (1) The size of the local government does not affect the performance of the district / city government in Jambi Province. (2) The level of regional wealth has an effect on the performance of the district / city local government in Jambi Province. (3) Dependence on the Center has an effect on the performance of the district / city government in Jambi Province, (4) Capital expenditure Ratio does not affect the performance of the regency and city governments in Jambi Province, (5) Legislative Size does not affect the performance of district / city governments in Jambi Province, (6) Leverage does not affect the performance of district / city governments in Jambi Province (7) Size of regional government, level of regional wealth, dependence on the center, capital expenditure, legislative size, and leverage on Government performance Regency / City Region in Jambi Province. Keywords: Local Government Size, Regional Wealth Level, Dependence on Center, Capital Expenditures, Legislative Size, Leverge.     ABSTRAK Penelitian bertujuan untuk memberikan bukti empiris pengaruh Karakteristik Pemerintah Daerah terhadap Kinerja Pemerintah Daerah kota/kabupaten di Provinsi Jambi. Populasi dalam penelitian ini adalah 11 kabupaten/kota (9 kabupaten dan 2 kota) pada Provinsi Jambi Tahun 2011-2015, jumlah pengamatan penelitian ini sebanyak 55. Metode analisis yang digunakan adalah analisis kuantitatif, dengan model regresi data panel dengan menggunakan Eviews.10. Hasil penelitian menunjukkan: (1) Ukuran pemerintah daerah tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten/Kota di Provinsi Jambi. (2) Tingkat kekayaan daerah berpengaruh terhadap kinerja pemerintah  daerah Kabupaten/Kota di Provinsi Jambi. (3) Ketergantungan pada Pusat berpengaruh terhadap kinerja pemerintah daerah Kabupaten/Kota di Provinsi Jambi, (4) Rasio belanja modal tidak berpengaruh terhadap kinerja pemerintah daerah  kabupaten dan kota di Provinsi Jambi, (5) Ukuran Legislatif tidak berpengaruh terhadap kinerja pemerintah daerah kabupaten/kota di Provinsi Jambi, (6) Leverage tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten/Kota di Provinsi Jambi.(7) Ukuran pemerintah daerah, tingkat kekayaan daerah, ketergantungan pada pusat ,belanja modal, ukuran legislative, dan Leverage berpengaruh terhadap kinerja Pemerintah Daerah Kabupaten/Kota di Provinsi Jambi. Kata Kunci: Ukuran Pemerintah Daerah, Tingkat Kekayaan Daerah, Ketergantungan pada   Pusat, Rasio Belanja Modal, Ukuran Legislatif, Leverge.


Author(s):  
Isti Fadah ◽  
Astri Kurniawati ◽  
Purnamie Titisari

Objective - The objective of this research to describe and explore transparency and accountability of local government in Ex Besuki Residency by Internet Financial Reporting and evaluate the implementation of the Law on Public Information Disclosure. Ex Besuki Residency is called an administration area in East Java which consists of local government Banyuwangi, Jember, Bondowoso, and Situbondo in the Dutch East Indies era. Methodology/Technique - This research is a qualitative non-interactive (non-interactive inquiry) research by using phenomenological approach. This research uses content analysis to analyze Local Government website content appearance related to Internet Financial Reporting. This research uses primary and secondary data. Primary data is in form of observation result in local government website appearance. Secondary data is in form of Internet Financial Reporting obtained by downloading on local government website. Findings - The results show there is no local government to show its Internet Financial Reporting in full. No publication of most categories of Internet Financial Reporting means reduced accessibility and understanding of Internet Financial Reporting. Novelty - The paper identifies that accountability and transparency of local governments to the central government through the State Audit Board opinion was not yet able to make local government to be accountable and transparent to the public. Type of Paper Review Keywords: Transparency, Accountability, Local Government, Internet Financial Reporting, Public Information Disclosure. JEL Classification: D82, H83.


Equity ◽  
2017 ◽  
Vol 20 (1) ◽  
pp. 51
Author(s):  
Priyan Mardya Kusuma ◽  
Lulus Kurnasih

Due to the increasing authority of local governments, a systematic monitoring and evaluation system is needed to measure performance achieved by a local government. From the financial side, the Local Government Financial Report (LKPD) shows the accountability of a local government. With the quality of financial statements and information in it, it is expected that the performance of local government can increase. The purpose of this research is to know the influence between audit opinion and the characteristics of local government represented by variable of level of local government wealth, level of dependency on central government, and regional expenditure on local government performance. Samples were conducted on 440 district / city governments in Indonesia in 2015. The data analysis technique used is multiple linear regression. Based on the test results found that the level of local wealth have a positive effect on the performance of local government. The level of dependence on the central government negatively affects the performance of local governments. While the variables of audit opinion and regional expenditure do not affect the performance of local government.


2018 ◽  
Vol 3 (01) ◽  
pp. 94-107
Author(s):  
Mariane Olivia Delanova ◽  
Meizania Vania Utami Effendi ◽  
Yuswari Octonain Djemat

In accordance with Law no.37 of 1999 on foreign relations and law no.32 of 2004 on regional government further strengthen the position of local government to conduct an external relationship in an effort to build its own region. The purpose of this study is to describe more deeply about the cooperation of sister city Bandung city government in improving the creative economy industry in Bandung City and Petaling Jaya City, Malaysia with the program "Little Bandung" owned by the government of Bandung. In order to face the existence of ASEAN Economic Community (MEA). This study uses the approach of liberalism, the concept of creative economy, sister city, paradiplomasi and the theory of international cooperation. So as to illustrate the process of foreign cooperation implemented by the Government of Bandung. This research is descriptive and data collection technique through interview and literature study. In this study it can be concluded that with the existence of law no.37 of 1999 on foreign relations and law no.32 of 2004 on local government, a benchmark on each local government to build and develop its own region through an outside relationship Country in the form of cooperation among local governments apart from the central government.


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