scholarly journals EVALUASI KINERJA DAN KEMAMPUAN KEUANGAN DAERAH KOTA MAGELANG

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Shania Nur Chasanah ◽  
Jihad Lukis Panjawa
Keyword(s):  
Financial Performance ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Financial Capacity ◽  
Quadrant Method ◽  
High Level ◽  
Financial Dependency ◽  
The City ◽  
Very High

This study aims to analyze the performance and financial capability of Magelang City in the period 2014 - 2018. This study uses a quantitative approach with secondary data. The analytical tool used to measure the financial performance of the City of Magelang is a ratio and to calculate the financial capacity of the region measured by the index Share, Growth, Elasticity. The results showed the city of Magelang entered the category of low. The level of regional financial dependency shows a very high level of dependency. The degree of fiscal decentralization is in the moderate category. The level of effectiveness of regional income is very effective. The results of the calculation of the regional financial performance index (IKK) show that financial capacity is relatively high. Other findings from the mapping of regional financial capacity based on the quadrant method, the position of the city of Magelang is in quadrant III. This condition is also not ideal. The big role of PAD in Total Spending has a small chance because the growth of PAD is small. The contribution of PAD to total expenditure is high, but the growth of PAD is low. Efforts to further increase PAD by optimizing resource management and expanding the potential of the economic sector.

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 Analisis Rasio Keungan untuk Mengukur Kinerja Keuangan Pemerintah Daerah Provinsi Lampung

2021 ◽  
Vol 7 (1) ◽  
pp. 60
Author(s):  
Riri Septyaningrum Putri ◽  
Deki Fermansyah ◽  
Any Eliza ◽  
Suharto Suharto
Keyword(s):  
Financial Performance ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Fiscal Year ◽  
Financial Independence ◽  
Qualitative Descriptive ◽  
Ratio Approach ◽  
Descriptive Approach ◽  
The City

This study aims to determine financial performance based on the ratio approach of effectiveness, independence, and fiscal decentralization in the city of Bandar Lampung. This study uses a qualitative descriptive approach. The data used in this study are secondary data taken through BPKAD Bandar Lampung for the fiscal year 2008-2017. The results of this study indicate that the ratio of regional financial effectiveness on average is at 90.49% with the effective category and the trend of regional financial effectiveness at 70.814%; The ratio of regional financial independence average is at 27.96% which is categorized as low and the trend of regional financial independence is at 262.42%; while the regional financial fiscal decentralization ratio on average was at 17.85% with the unfavorable category and the regional financial fiscal decentralization trend was at 197.23%.

scholarly journals Comparison the Autonomic Regional Financial Performance in Southeast Sulawesi Province

2020 ◽  
Vol 9 (2) ◽  
pp. 180-189
Author(s):  
Tajuddin Tajuddin ◽  
Ilyas Ilyas
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Research Problem ◽  
Ratio Analysis ◽  
Regional Autonomy ◽  
Income Sources ◽  
Better Than

The consequence of the implementation of regional autonomy is that the regions must have their own abilities to implement government affairs and regional development. There is some research on the financial performance of the area but is still done in a partial autonomic region only. This research compares the financial performance between the autonomic regions of the expansion and the parent area. Based on this, study aims to compare the financial performance of the parent regency and the expanded district. In this study financial performance is measured based on Regional Financial Independence (KKD) rastio, Fiscal Decentralization Degree (DDF) ratio and the Regional Financial Effectiveness Ratio (EKD). Overall, secondary data are used, namely the realization of Regional Original Revenues (PAD), PAD targets, Balancing Funds, Loan Funds, and Regional Expenditures. To answer the research problem, the data is processed using ratio analysis. The results showed that the Regional Financial Performance measured by the ratio of KKD and DDF in the parent regency was still higher than the KKD and DDF in the expanded districts. Both the parent district and the expanded districts of KKD and DDF are included in the Instructive category. The role of the central government is still very dominant in regional financing. In general, the expanded district EKD ratio was very effective while the parent district EKD ratio was generally included in the quite effective category. The financial performance of the regional results is better than the parent region due to the existence of autonomous regions to promote maximum income sources.

scholarly journals Analysis of Financial Performance of Local Government Keerom Fiscal Year 2009 - 2013

2016 ◽  
Vol 7 (1) ◽  
pp. 31-39
Author(s):  
Sarlota Ratang
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Performance Ratio ◽  
Fiscal Year ◽  
Regional Autonomy ◽  
Local Finance ◽  
Financial Dependency ◽  
Very High

This study is purposed to (1) determine the financial management performance of Keerom district, (2) effective and efficient in the financing the needs of the region. This research is a descriptive study describing and analyzing the data obtained. The object of this study is to measure the performance of financial management in Keerom district in terms of the ratio of financial independence area, Regional Financial Dependency Ratio, the ratio of fiscal decentralization, the effectiveness and efficiency ratios. Results of the analysis of the financial performance ratio in Keerom district in 2009-2013 shows that (1) the financial performance is not optimal yet in the implementation of regional autonomy, this is indicated by the indicator of financial performance, they are; Regional independence of Keerom district reached 3.22%, Regional Financial Dependence is very high towards the central government, it is reached 53.91%, and the Fiscal Decentralization is less, considering the financial dependence on the central government is very high at 16.44%. (2) effectiveness in managing local finance in Keerom district is Highly Effective since it reaches 95.11% and it needs to be maintained and improved, but the efficiency of financial management in this district shows the results of inefficient, it reaches 100.41%, then it needs special attention in order to avoid wastage in the use of finance to fund the development and the activity of other areas.

scholarly journals Expanding the breadth of Medicare: learning from Australia

2018 ◽  
Vol 13 (3-4) ◽  
pp. 344-368 ◽  
Author(s):  
Stephen Duckett
Keyword(s):  
Health Care ◽  
Universal Coverage ◽  
Allied Health Professionals ◽  
Australian Health ◽  
Division Of Powers ◽  
Medicare Programme ◽  
High Level ◽  
Very High ◽  
Health Programmes

AbstractThe design of Australia’s Medicare programme was based on the Canadian scheme, adapted somewhat to take account of differences in the constitutional division of powers in the two countries and differences in history. The key elements are very similar: access to hospital services without charge being the core similarity, universal coverage for necessary medical services, albeit with a variable co-payment in Australia, the other. But there are significant differences between the two countries in health programmes – whether or not they are labelled as ‘Medicare’. This paper discusses four areas where Canada could potentially learn from Australia in a positive way. First, Australia has had a national Pharmaceutical Benefits Scheme for almost 70 years. Second, there have been hesitant extensions to Australia’s Medicare to address the increasing prevalence of people with chronic conditions – extensions which include some payments for allied health professionals, ‘care coordination’ payments, and exploration of ‘health care homes’. Third, Australia has a much more extensive system of support for older people to live in their homes or to move into supported residential care. Fourth, Australia has gone further in driving efficiency in the hospital sector than has Canada. Finally, the paper examines aspects of the Australian health care system that Canada should avoid, including the very high level of out-of-pocket costs, and the role of private acute inpatient provision.

scholarly journals Analisis Kemampuan Keuangan Dan Kinerja Keuangan Daerah Dalam Pelaksanaan Otonomi Daerah (Studi Kasus APBD Kota Cirebon Tahun Anggaran 2011- 2015)

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Fajar Farhani ◽  
Ida Rosnidah
Keyword(s):  
Financial Performance ◽  
Fiscal Decentralization ◽  
Capacity Development ◽  
Qualitative Approach ◽  
Efficiency Ratio ◽  
Average Growth ◽  
Financial Capacity ◽  
Average Share ◽  
Ability Index ◽  
Development Levels

The purpose of this research is to investigate financial and financial performance capacity development levels of Cirebon in undertaking municipal/local autonomy in the APBD of Cirebon period 2011-2015. This study was conducted through qualitative approach, i.e. observation and interview. Several financial ratios were used, i.e. share and growth ratios, financial ability index, financial independent ratio, fiscal decentralization ratio, effectivity ratio, efficiency ratio and the ratio of budget spending. The results show that the average share of PAD is around 20.55% and average growth PAD ratio around 128.58%.  The IKK is 0.562 and at high category. The district financial independent ratio is 24.89% or at instructive trend. The fiscal decentralization degree ratio shows the district financial capacity that is limited, i.e. 19.77%. The average effectivity ratio is 102.81% or can be categorized as very effective. On the other hand, in the PAD collection, the efficiency ratio is very efficient, 2.28% on average. In the harmonization ratio, the regular expenses is higher compared to development expenses, i.e. 58.70% and 41.30%, respectively. The PAD contribution on the APBD is still small, i.e. 19.77%. The results suggest that the development of financial capacity of Cirebon in implementing district autonomy is considered to be low, whereas the financial performance shows a better development.

scholarly journals Analyzing the Effect of Board of Commissioners’ Characteristics, Managerial Ownership, and Financial Performance on Financial Risk Disclosure

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Muhammad Syafwan Hady
Keyword(s):  
Financial Performance ◽  
Financial Risk ◽  
Control Variable ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Risk Disclosure ◽  
Independent Variables

<p>This study aims to examine the role of the board of commissioners’ characteristics, managerial ownership, and financial performance on financial risk disclosure. The target population of this study was sharia banks registered in the Indonesian banking directory in 2012-2016. This study used secondary data in the form of annual financial statements obtained from the source sites of each bank. Using purposive sampling, 11 sharia banks in Indonesia were selected as the appropriate sample. This study employed a scoring technique to measure the level of financial risk disclosure. The results show that the independent variables including the board of commissioners size, independent board of commissioners proportion, profitability, and size as the control variable significantly influenced the variable of FRD. However, the variable of CAR, FDR, and managerial ownership had no effect on financial risk disclosure. The result of F test showed that independent variables included in the regression model simultaneously affected the dependent variable.</p>

scholarly journals Pengembangan Program Studi Perbankan Syariah Berbasis Integrasi Peran Bank Syariah Bagi Sektor Riil UMKM

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Tri Mulato ◽  
Sudirman Sudirman ◽  
Kamaruddin Kamaruddin ◽  
Iryani Iryani
Keyword(s):  
Field Research ◽  
Secondary Data ◽  
Primary Data ◽  
Research Theme ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Data Source ◽  
Banking Institution ◽  
The City

Sharia banking are interested in getting involved channeling financing to the real sector of SMEs, including Bank BNI Syariah Makassar and Bank Panin Dubai Syariah Makassar. The purpose of this study is to determine the development of SMEs financing provided by sharia banking. Then to find out the role of sharia banking for the distribution financing for SMEs in the city of Makassar. As well as to find out the form of integration of the development of the department of sharia banking UIN Alauddin Makassar, through the distribution of financing for SMEs in sharia banking institution. This type of research is a field research, by taking data directly. The nature of the research is qualitative. The data source uses primary data and secondary data related to the research theme. The data analysis technique used in this research is qualitative descriptive, which describes the objects in the study. The results of this study indicate the development of the distribution of financing in sharia banking reaching 15.93 percent. Then Bank BNI Syariah and Bank Panin Dubai Syariah Makassar channeled financing to SMEs sector, reaching 20 percent. The form of integration in the development of departement sharia banking is by presenting courses on object management of financing sharia banking and courses on SMEs business.

scholarly journals Pengaruh Belanja Modal terhadap Pendapatan Asli Daerah dan Dampaknya Pada Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Aceh)

2014 ◽  
Vol 1 (2) ◽  
pp. 183-199
Author(s):  
Darwanis Darwanis ◽  
Ryanda Saputra
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Variable Region ◽  
Capital Expenditures ◽  
Capital Spending ◽  
Aceh Province ◽  
Spending Growth ◽  
The City ◽  
Positive Effect

The research aims to analyze the influence of Capital Expenditure on the original income and its impact on Local Government Financial Performance This research refers to a previous research’s conducted by Fajar Nugroho (2012). Objects of this research are the entire district and city in Aceh province. The research was carried out by the method of documentation. The data used are secondary data, which comes from the realization of the Budget Report Revenue and Expenditure of the district and the city in Aceh province from 2009 until 2012. The results of this study indicate that the Capital Expenditures negatively affect of the region's financial performance directly, whereas indirect positive effect on Capital Spending Growth through Revenue Financial Performance as an intervening variable region. The results of this study indicate that the capital expenditureeffect on the Local original income, Local original income effect on financial performance, capital expenditures does not affect on the financial performance directly, while indirectly capital expenditureeffect on financial performance through local original income.

scholarly journals Determinan Akuntabilitas Laporan Keuangan: Tinjauan Pada Kinerja dan Politik di Pemerintahan Daerah di Indonesia

2020 ◽  
Vol 30 (3) ◽  
pp. 800
Author(s):  
Suryo Pratolo ◽  
Febriana Diah Irmawati
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Reporting ◽  
Fiscal Decentralization ◽  
Local Governance ◽  
Secondary Data ◽  
Regional Government ◽  
Government Accountability ◽  
And Performance ◽  
Dynastic Politics

This study is reviewed and tested empirically the influence of financial performance, dynastic politics, and performance of local government on accountability of regional financial reporting. This study uses the documentation method with secondary data taken from sources of the Indonesian Supreme Audit Board (BPK RI) and the Ministry of Home Affairs. The analytical test tool used in this study is multiple linear regression. It was found that the fiscal decentralization did not significantly affect the accountability of regional financial reporting but it was found that processing results showed a dependency ratio that had a negative and significant effect on the accountability of financial reporting produced by the local government. In the aspect of political dynasties, this variable was found to have no significant effect on the accountability of regional government financial reporting. The results also showed a significant positive effect of local government performance on the accountability of local government financial reporting. Keywords: Financial Performance; Political Dynasty; Performane of Local Government; Accountability of Financial Reporting in Local Governance.

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