scholarly journals Evaluating financial performance in local government: A study in South Sulawesi Province (Indonesia)

2018 ◽  
Vol 5 (2) ◽  
pp. 31
Author(s):  
Ramadhan Pirade ◽  
H. Abdul Rahman Mus ◽  
Hj. Masdar Mas’ud ◽  
Hj. Andi Nirwana Nur
Keyword(s):  
Economic Growth ◽  
Local Government ◽  
Financial Performance ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Total Sample ◽  
Observation Time ◽  
Growth Effect ◽  
Economic Sectors ◽  
South Sulawesi

This study investigates the financial performance measurement (fiscal decentralization, allocation of capital expenditure, economic growth effect on the regional own revenue) in South Sulawesi Province (Indonesia) local government. The database used is sourced from the Central Statistics Agency and the financial statements 24 County and City on 2012-2016, in order to obtain a total sample of 120 units of the sample. The results of the panel regression analysis using Eviews program 9 shows that increasing fiscal decentralization, capital expenditure and hence economic growth increasingly important role in increasing on the regional own revenue.  Recommendations of these studies to the parties concerned to be pursued acceleration of economic growth quality and useful for the improvement of the regional own revenue (PAD) and creating equitable economic growth, especially in economic sectors that are closely related to the acceptance of the PAD. This study is very important that further research is necessary to perform additional variables with a longer observation time. Later research can also be done in other provinces in the entire territory of the Republic of Indonesia even more wide-ranging.

scholarly journals EVALUATING FINANCIAL PERFORMANCE IN LOCAL GOVERNMENT: A STUDY IN SOUTH SULAWESI PROVINCE (INDONESIA)

2018 ◽  
Author(s):  
Ramadhan Pirade
Keyword(s):  
Economic Growth ◽  
Local Government ◽  
Financial Performance ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Total Sample ◽  
Observation Time ◽  
Growth Effect ◽  
Economic Sectors ◽  
South Sulawesi

This study investigates the financial performance measurement (fiscal decentralization, allocation of capital expenditure, economic growth effect on the regional own revenue) in South Sulawesi Province (Indonesia) local government. The database used is sourced from the Central Statistics Agency and the financial statements 24 County and City on 2012-2016, in order to obtain a total sample of 120 units of the sample. The results of the panel regression analysis using Eviews program 9 shows that increasing fiscal decentralization, capital expenditure and hence economic growth increasingly important role in increasing on the regional own revenue. Recommendations of these studies to the parties concerned to be pursued acceleration of economic growth quality and useful for the improvement of the regional own revenue (PAD) and creating equitable economic growth, especially in economic sectors that are closely related to the acceptance of the PAD. This study is very important that further research is necessary to perform additional variables with a longer observation time. Later research can also be done in other provinces in the entire territory of the Republic of Indonesia even more wide-ranging.

scholarly journals ANALISIS PENGARUH KINERJA KEUANGAN DAERAH DAN BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI DAN PENURUNAN KEMISKINAN DI SULAWESI UTARA

2019 ◽  
Vol 20 (01) ◽  
Author(s):  
Oldri O. Pantas ◽  
Paulus Kindangen ◽  
Tri Oldy Rotinsulu
Keyword(s):  
Economic Growth ◽  
Data Analysis ◽  
Financial Performance ◽  
Path Analysis ◽  
Poverty Reduction ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Capital Expenditures ◽  
North Sulawesi ◽  
Analysis Technique

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh kinerja keuangan daerah yang diukur dengan Belanja Modal, upaya fiskal, tingkat derajat desentralisasi fiskal dan kemampuan pembiayaan terhadap pertumbuhan ekonomi dan penurunan kemiskinan di Sulawesi Utara. Jenis penelitian dalam penelitian ini adalah penelitian eksplanatif. Teknik analisis data yang digunakan adalah analisis jalur. Hasil penelitian menunjukkan bahwa (1) belanja modal berpengaruh signifikan terhadap pertumbuhan ekonomi di Sulawesi Utara, (2) upaya fiskal tidak berpengaruh signifikan terhadap pertumbuhan ekonomi di Sulawesi Utara (3) desentralisasi fiskal tidak berpengaruh signifikan terhadap pertumbuhan ekonomi di Sulawesi Utara, (4) kemampuan pembiayaan tidak berpengaruh signifikan terhadap pertumbuhan ekonomi di Sulawesi Utara (5) belanja modal tidak berpengaruh signifikan terhadap penurunan kemiskinan di Sulawesi Utara, (6) upaya fiskal berpengaruh signifikan terhadap penurunan kemiskinan di Sulawesi Utara, (7) desentralisasi fiskal berpengaruh signifikan terhadap penurunan kemiskinan di Sulawesi Utara, (8) kemampuan pembiayaan tidak berpengaruh signifikan terhadap penurunan kemiskinan di Sulawesi Utara dan (9) pertumbuhan ekonomi tidak berpengaruh signifikan terhadap penurunan kemiskinan di Sulawesi Utara..Kata kunci: kinerja keuangan daerah, belanja modal, pertumbuhan ekonomi, penurunan kemiskinan ABSTRACT The purpose of this study was to determine the effect of regional financial performance as measured by Capital Expenditures, fiscal efforts, the degree of fiscal decentralization and the ability of financing towards economic growth and poverty reduction in North Sulawesi. The type of research in this study is explanatory research. The data analysis technique used is path analysis. The results showed that (1) capital expenditure had a significant effect on economic growth in North Sulawesi, (2) fiscal efforts had no significant effect on economic growth in North Sulawesi (3) fiscal decentralization had no significant effect on economic growth in North Sulawesi, (4) financing capability does not significantly influence economic growth in North Sulawesi (5) capital expenditure does not significantly influence poverty reduction in North Sulawesi, (6) fiscal efforts have a significant effect on reducing poverty in North Sulawesi, (7) fiscal decentralization has a significant effect on poverty reduction in North Sulawesi, (8) financing capacity does not significantly influence poverty reduction in North Sulawesi and (9) economic growth has no significant effect on reducing poverty in North Sulawesi. Keywords: government financial performance, capital expenditure, economic growth, poverty rates

scholarly journals The Effect of Fiscal Decentralization and Financial Performance on Economic Growth in District / City of South Sulawesi Province

2019 ◽  
Vol 8 (3S2) ◽  
pp. 675-679
Keyword(s):  
Economic Growth ◽  
Linear Regression ◽  
Financial Performance ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
South Sulawesi ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to explain and empirically prove the effect of fiscal decentralization and financial performance on economic growth in the districts / cities of South Sulawesi province. The sample in this study consisted of 3 regions in the form of cities and 21 in the form of districts in the province of South Sulawesi with observational data of 3 (three) years. The data in this study are secondary data obtained from local government financial reports. The analysis technique uses multiple linear regression. The results of this study indicate that fiscal decentralization has a negative and not significant effect on economic growth while financial performance has a significant positive effect on economic growth.

scholarly journals The Effect of Financial Performance on Economic Growth With Allocation of Capital Expenditures as Intervening Variable

2020 ◽  
Vol 5 (1) ◽  
pp. 31-44
Author(s):  
Anisya Ayu L ◽  
Sri Rahayu ◽  
Junaidi
Keyword(s):  
Economic Growth ◽  
Financial Performance ◽  
Direct Effect ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Capital Expenditures ◽  
Financial Efficiency ◽  
City Governments ◽  
Performance Variables

This study aimed to examine the effect of financial performance on economic growth with the allocation of capital expenditure as an intervening variable in District/City Governments in Jambi Province. The financial performance variables measured were the degree of fiscal decentralization, growth of PAD, effectiveness of PAD, financial efficiency and BUMD’s contribution. Data analyzed using path analysis with AMOS program were based on secondary data in the form of panel data sourced from district/city APBD datas in Jambi Province. The results showed that only the degree of fiscal decentralization, the effectiveness of PAD and financial efficiency had direct effect on the allocation of capital expenditure. In addition, only growth of PAD, effectiveness of PAD, financial efficiency and allocation of capital expenditures had direct effect on economic growth. The capital expenditure allocation variable only partially mediated the effect of the fiscal decentralization, PAD effectiveness and financial efficiency on economic growth. Keywords:  Financial Performance, Capital Expenditure, Economic Growth.

scholarly journals KINERJA KEUANGAN DAERAH PASCA PERALIHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

2017 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Juli Juli Juli
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Local Taxes ◽  
Paired Samples ◽  
Before And After ◽  
Operational Expenditure ◽  
Observation Period

This study examined differences in the local government's financial performance before and after the transition from central tax BPHTB be local taxes? In general, this study aims to determine the contribution BPHTB to the PAD as a source of funding for the survival of each region in order to achieve local autonomy system. The samples used in this study is the district/city that has existed since autonomy BPHTB not be treated as 114 cities/districts. The realization of the study observation period is the period before the transition budget BPHTB (Year 2010) and after the transition BPHTB (Year 2011). The research data were statistically tested with a different test of two paired samples. The results show that the performance of local government in Java have differences before and after the transition BPHTB from the central government to local governments. This research can provide empirical evidence of the differences in the financial performance of the post-transition region from the center to the regions BPHTB especially Java. The results of this study can also be used as a reference in future studies with similar themes to consider several things. First, the use of samples that are not confined to the local government but the entire Indonesian island of Java. Second, adding the growth rate ie performance measurement. Third, review the compatibility ratio because in addition to operational expenditure and capital expenditure is no longer heading in the budget expenditure is financing and transfer.     Keywords: Bea Perolehan Hak atas Tanah dan Bangunan, Financial Performance, Autonomous Region.

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.

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SUKABUMI

2020 ◽  
Vol 3 (2) ◽  
pp. 204-2015
Author(s):  
Lala Novikasari ◽  
Zulkarnain Zulkarnain
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Capital Expenditure ◽  
City Government ◽  
Regional Government ◽  
Government Officials ◽  
Audit Opinion ◽  
The Public ◽  
Transfer Income ◽  
The Government

Performance measurement is very important in evaluating the performance of local government officials or organizations in their efforts to provide services to the public. This study soughts to provide an overview of the financial performance of the Sukabumi City Government as a region that has won the Unqualified Audit Opinion from the BPK-RI in five consecutive years. The research was conducted using a descriptive quantitative approach. Regional financial ratios were used to measure the financial performance in question. Based on the results of the analysis and discussion, it was found that the Sukabumi City Government was quite capable of financing development or operations in the government by self-financing; PAD has always increased from year to year; Others Legal PAD has the highest contribution in contributing to overall PAD revenue; the level of dependence of the Sukabumi City Government on the source of transfer income on average was in the "MEDIUM" category; the achievement of the annual target of the Sukabumi City Government's PAD has been very effective; and the capital expenditure ratio in the Sukabumi City Government was still low below the average capital expenditure ratio in the regional government.

scholarly journals PERBANDINGAN KINERJA DAN KARAKTERISTIK KEUANGAN PERUSAHAAN PUBLIK DI PASAR MODAL INDONESIA DAN FILIPINA

2017 ◽  
Vol 10 (2) ◽  
pp. 179 ◽  
Author(s):  
Firdaus Indrajaya Tuharea
Keyword(s):  
Economic Growth ◽  
Financial Performance ◽  
Economic Condition ◽  
Recovery Process ◽  
Observation Time ◽  
Financial Ratio ◽  
Asean Country ◽  
Public Company ◽  
World Economic ◽  
Almost All

Recovery process from crisis 1997 in all over ASEAN country had show a progress in 1999, where the economic condition is become batter than before. The report from World Economic Forum 2002 about economic growth in 80 countrys including ASEAN country have progress in their economic growth in 2001 and 2002 except Philippines and Indonesia. Report from World Investment report 2003 in their fact sheet, show that in all ASEAN countrys including Philippines have increase in transaction volume in their capital market, except Indonesia capital market.The fact that change in economic condition and recovery process from crisis doesn’t effect much to investor to invest their capital in philippines public company make some question, “is the public company in philippines have financial performance more batter than indonesia public company that also had decline in their economic condition?”. This research try ti find out the answer by compare financial performance (proxy by ratio) between public compani in philippines and indonesia. financial ratio use in this research is representation from liquidity ratio, solvency ratio, profitability ratio, and all that ratio compare by Independent Sample T-test  in each observation time (2001 and 2002). The result from the test shows almost all ratio use (except ROA) indicate that financial performance in philippines public company is more batter then indonesia public company.    

scholarly journals The Influence of Fiscal Decentralization on Economic Growth

2019 ◽  
Vol 2 (2) ◽  
pp. 146-151
Author(s):  
Hendri Hendri ◽  
Efrizal Syofyan ◽  
Idris Idris
Keyword(s):  
Economic Growth ◽  
Fiscal Decentralization ◽  
Positive Impact ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Private Investment ◽  
City Government ◽  
Significant Positive Effect ◽  
Local Revenue ◽  
Positive Effect

The purpose of this study is to know and analyze the influence of the local revenue, the balance fund, the capital expenditure and the private investment on economic growth. This research is an exploratory study conducted on 19 regency/city government in West Sumatera Province. Data analysis techniques are descriptive analysis, classical assumption test, and panel data regression analysis. The results of this study found that: 1) The local revenue of the region has no significant effect on economic growth, 2) the Balance fund has a significant positive impact on economic growth, 3) the Capital expenditure has a significant positive effect on economic growth, 4) the Private investment has a significant positive effect on economic growth.

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA MODAL DAN IMPLIKASINYA PADA REALISASI BELANJA MODAL PADA PEMERINTAHAN KABUPATEN/KOTA DI INDONESIA

2019 ◽  
Vol 4 (1) ◽  
pp. 1-18
Author(s):  
Laila Murhani Kasdy ◽  
Nadirsyah Nadirsyah ◽  
Heru Fahlevi
Keyword(s):  
Local Government ◽  
Path Analysis ◽  
Random Sampling ◽  
Capital Expenditure ◽  
Simple Random Sampling ◽  
Total Sample ◽  
Fiscal Balance ◽  
The Government

This study aims to determine the effect of local own source revenue, fiscal balance transfers, and surplus of budget financing on the  capital expenditure  and their implications for the realization of capital expenditure in Indonesia. The sample of this research is the government of local districts/cities in Indonesia during the 2013-2015 period, with the total sample of 311 that were selected using the simple random sampling. The method of analysis used in this research is the path analysis. The results of the study showed that: (1) the local own revenue, fiscal balance transfers, surplus of budget financing, and capital expenditure have a significant effect on the capital expenditure realization; (2) capital expenditure  fully mediated the effects of fiscal balance transfers and surplus of budget financing on the capital expenditure realization; and (3) capital expenditure partially mediated the effect of the local own revenue on the realization of capital expenditure among the local government offices in Indonesia. Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah (PAD), dana perimbangan, sisa lebih perhitungan anggaran (SiLPA) terhadap belanja modal dan implikasinya pada realisasi belanja modal di kantor pemerintahan kabupaten/kota di Indonesia. Sampel penelitian ini adalah pemerintah daerah kabupaten/kota di Indonesia selama 3 periode (2013-2015), dengan total sampel sebanyak 311. Dalam penelitian ini, sampel dipilih dengan menggunakan simple random sampling dan datanya dianalisis dengan menggunakan path analysis. Hasil penelitian menunjukkan bahwa (1) PAD, dana perimbangan, SiLPA, dan belanja modal berpengaruh signifikan terhadap realisasi belanja modal; (2) belanja modal memediasi secara penuh pengaruh  dana perimbangan dan SiLPA terhadap realisasi belanja modal, dan (3) belanja modal memediasi secara parsial pengaruh PAD tehadap realisasi belanja modal di kantor pemerintah kabupaten/kota di Indonesia. Keywords : Local own revenue; Fiscal balance transfers; Surplus of budget financing; Capital expenditure; Capital expenditure realization.

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