scholarly journals Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Induk dan Kabupaten Pemekaran: Studi Kasus Kabupaten Sijunjung dan Kabupaten Dharmasraya

2020 ◽  
Vol 10 (1) ◽  
pp. 25
Author(s):  
Halkadri Fitra ◽  
Febri Mukhlis ◽  
Sintia Rama Dani
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Total Revenue ◽  
Efficiency Ratio ◽  
Financial Independence ◽  
Revenue Growth ◽  
West Sumatra ◽  
Quantitative Descriptive ◽  
Financial Dependency ◽  
Descriptive Method

The purpose of this study was to determine the financial performance of the Sijunjung district and Dharmasraya districts. The study was conducted using quantitative data in the form of a budget realization report obtained from the Financial Examination Agency of West Sumatra Province. The method used is a quantitative descriptive method, to measure financial performance through financial ratios using 10 indicators. The results showed that: (1)Sijunjung and Dharmasraya districts had a negative variance value, (2)Sijunjung regency revenue growth was lower than Dahrmasraya, (3)the effectiveness ratio of total revenue of Sijunjung district was higher than Dharmasraya district, (4)the ratio of the effectiveness of the original revenue of the Sijunjung district is higher than the Dharmasraya district, (5)the realization of operating expenditure to the total realization of the Sijunjung district expenditure is higher than the Dharmasraya, (6)the ratio of capital expenditure realization to the realization of the total Sijunjung district expenditure is lower than Dharmasraya, (7)Sijunjung district expenditure efficiency ratio is lower than Dharmasraya, (8)Sijunjung district financial independence ratio is higher than Dharmasraya, (9)Sijunjung district financial dependency ratio is lower than Dharmasraya district and (10)Sijunjung district financial independence ratio is higher than Dharmasraya.

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN SIGI PERIODE 2012-2016

2020 ◽  
Vol 5 (1) ◽  
pp. 51-60
Author(s):  
Jeni Ninsi Sari ◽  
Muhammad Yunus Kasim ◽  
Cici Riyanti K Bidin
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Relationship Patterns ◽  
Financial Independence ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Detailed Picture ◽  
Average Expenditure

This study aims to measure performance using indicators achievement between targets and realization of programs based on RAPBD. With measurement of financial performance, it is expected that will provide overview the condition of Regional Financial Performance in  DPPKAD SIGI. This research uses quantitative descriptive method, which is aim get detailed picture about  regional financial of SIGI. The results of study, (1) Fiscal Decentralization Degree Ratio can be categorized as Very Less, from 2012 to 2016 the value of average expenditure below 10%2.00%; 2.07%; 3.10%; 2.37%; and 2.70%. (2) ratio of Regional Financial Independence is very low and the pattern of relationships including Instructive relationship patterns, from 2012 to 2016 the value of each ratio is: 2.05%; 2.12%; 3.22%; 2.80%; and 2.70%. (3) Regional Financial Efficiency Ratios from 2012 to 2016 the percentage value fluctuates. (4) PAD Effectiveness Ratio is known that effectiveness of local government finances from 2012 has been effective that is equal to 101.20%. While 2013 until 2016 Not Effective because its effectiveness still below 100%. (5) Harmony Ratios of Local Governments most of funds with average expenditure above 70% so that capital expenditure is relatively small with average below 60%. Penelitian ini bertujuan untuk Pengukuran kinerja dengan menggunakan indikator pencapaian antara target dan realisasi dari program yang telah disusun berdasarkan RAPBD. Dengan dilakukannya pengukuran kinerja keuangan tersebut, diharapkan akan memberikan gambaran mengenai kondisi Kinerja Keuangan Daerah di DPPKAD Kabupaten SIGI. Penelitian ini menggunakan metode deskriptif kuantitatif, yaitu yang tujuannya adalah mendapatkan suatu gambaran secara jelas dan terperinci, mengenai kemampuan keuangan daerah Kabupaten SIGI. Hasil penelitian menunjukkan bahwa, (1) Rasio Derajat Desentralisasi Fiskal dapat dikategorikan Sangat Kurang, dari tahun 2012 sampai dengan 2016 nilai rasionya masing-masing sebesar: 2,00%; 2,07%; 3,10%; 2,37%; dan 2,70%. (2) Rasio Kemandirian Keuangan Daerah tergolong masih sangat rendah dan pola hubungannya termasuk pola hubungan Instruktif, dari tahun 2012 sampai dengan 2016 nilai rasionya masing-masing sebesar: 2,05%; 2,12%; 3,22%; 2,80%; dan 2,70%. (3) Rasio Efisiensi Keuangan Daerah dari tahun 2012 sampai 2016 nilai persentasenya berfluktuasi. (4) Rasio Efektivitas PAD diketahui bahwa efektivitas keuangan pemerintah daerah dari tahun 2012 sudah Efektif yaitu sebesar 101,20%. Sedangkan tahun 2013 sampai tahun 2016 berjalan Tidak Efektif karena efektivitasnya masih di bawah 100%. (5) Rasio Keserasian Pemerintah daerah sebagian besar dananya masih diprioritaskan untuk kebutuhan belanja operasi dengan rata-rata belanja diatas 70% sehingga belanja modal relatif kecil dengan rata-rata belanja dibawah 60%.

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA LHOKSEUMAWE

2017 ◽  
Vol 5 (1) ◽  
pp. 51
Author(s):  
Wahyuddin Wahyuddin ◽  
Nora Sugianal
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Regional Government ◽  
Efficiency Ratio ◽  
Financial Efficiency ◽  
The Government ◽  
Quantitative Descriptive ◽  
Very High

This study aims to analyze the financial performance of Lhokseumawe City  using the Fiscal Decentralization Degree Ratio, Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, and Harmony Ratio. The data used in this study are quantitative data, namely, Budget Realization Reports sourced from BPKD (Regional Financial Management Agency of Lhokseumawe City. Data collection uses documentation method. Data analysis method used is quantitative descriptive with the formula of Fiscal Decentralization Ratio, Independence Ratio, Ratio Effectiveness of PAD, Regional Financial Efficiency Ratio and Harmony Ratio The results of this study indicate that the financial performance of the government of Lhokseumawe City uses a Degree of Decentralization Ratio which can be categorized as very poor, because the average is 6.03%, the Regional Financial Independence Ratio is still classified instructive relationship because the average magnitude of this ratio is 7.82%, PAD Effectiveness Ratio of the financial performance of Lhokseumawe City  is less effective because the average effectiveness is below 100% which is 90.55%, Regional Financial Efficiency Ratio can be said to be less efficient because the average of regional financial efficiency of Lhokseumawe City is 96.59%, the Harmony Ratio is known that the average regional operating expenditure is still very high at 57.84% compared to the average capital expenditure of 23.29%. So, it can be said that the Regional Government is still not good at managing the government.

Analisis Kinerja Pendapatan Daerah Kabupaten Garut

2019 ◽  
Vol 11 (2) ◽  
pp. 66-78
Author(s):  
Cepi Triana Safari
Keyword(s):  
Dependency Ratio ◽  
Financial Independence ◽  
Financial Ratio ◽  
Regional Autonomy ◽  
Revenue Growth ◽  
Budget Analysis ◽  
Financial Dependency ◽  
Regional Authorities ◽  
Descriptive Method ◽  
Very High

 The implementation of regional autonomy and decentralization has implications for the broadening of regional authorities to regulate and manage regional revenues. The purpose of this study was to determine the performance of regional revenue in the Garut Regency’s statement of budget realization since 2013-2017 fiscal years.The theory that I use in this study is the theory of Mahmudi (2016) which states that to analyze the performance of regional revenue can be done by analyzing the variance (difference) revenue budget, analysis of revenue growth, and financial ratio analysis.The method used in this research is descriptive method with a qualitative approach.The results showed that the regional revenue performance of Garut Regency in the 2013-2017 fiscal years based on the analysis of variance (difference) of the revenue budget was considered to be poor and then based on revenue growth was considered quite good. The regional revenue performance of Garut Regency 2013-2017 fiscal years based on the degree of decentralization ratio is considered less, based on the regional financial dependency ratio is still considered very high, and based on regional financial independence ratios was considered very low and included in the pattern of instructive relations.

scholarly journals Analisis Rasio Kinerja Keuangan Pemerintah Kota Medan Tahun 2014-2018

2021 ◽  
Vol 5 (2) ◽  
pp. 385
Author(s):  
Listya Devi Junaidi ◽  
Malesa Anan
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
City Government ◽  
Efficiency Ratio ◽  
Financial Independence ◽  
Regional Income ◽  
Growth Ratio ◽  
Public Money

It is very important to measure financial performance to assess the accountability of local governments in managing regional finances. Accountability is not just the ability to show how public money is spent but includes the ability to show how public money is spent efficiently, effectively and economically. The problem that is currently being faced by the Medan City Government is the fluctuating percentage of PAD achievement of the Medan City Government from 2014 – 2018. This study aims to determine the financial performance of Medan City measured based on the Regional Financial Independence Ratio Analysis, PAD Effectiveness Ratio, PAD Efficiency Ratio, Ratio Degree of Fiscal Decentralization, Growth Ratio and Harmony Ratio for the period 2014-2018. This study uses a quantitative descriptive method that is doing calculations on the financial data obtained to solve problems that occur by analyzing the ratio of regional financial independence, PAD effectiveness ratio, PAD efficiency ratio, fiscal decentralization degree ratio, growth ratio and compatibility ratio. The results of this study indicate that the financial performance of the Medan City Government is quite good from the aspect of independence with the "participatory" category, then from the aspect of the effectiveness ratio and efficiency ratio, it is still necessary to pay attention again because the average ratio results show the category of being less effective and less efficient. On the aspect of the degree of decentralization, the results show a "medium" category where the amount of PAD contributes quite well to regional income in Pemko Medan. The resulting compatibility ratio shows that the percentage of the use of APBD for operational expenditure is higher at 76.7% compared to capital expenditure, which is 23.2%. The results of the regional income and expenditure growth ratio in the Medan City Government have decreased and increased every year.

scholarly journals PENGARUH KINERJA KEUANGAN KABUPATEN/ KOTA TERHADAP ALOKASI BELANJA MODAL DI PROVINSI SULAWESI UTARA

2015 ◽  
Vol 6 (1) ◽  
Author(s):  
Sylvia Febriany Gerungan ◽  
David Paul Elia Saerang ◽  
Winston Pontoh
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Analysis Method ◽  
Efficiency Ratio ◽  
Financial Independence ◽  
Regional Autonomy ◽  
North Sulawesi ◽  
Negative Effect ◽  
Positive Effect ◽  
Expenditure Allocation

The regional autonomy policy gives more chance to local goverment for managing their own financial. To determine the success of local goverment in managing their own financial, Financial Performance Analysis can be used. The objective of this research is to determine the influence of regional financial performance toward the capital expenditure allocation in forward years of regency/city of North Sulawesi. The data analysis method used in this research is regression. The results show that, simultaneously, the Regional Financial Independence ratio, Regional Financial Dependence ratio, Local Original Revenue Effectiveness ratio, Capital Expenditure Effectiveness ratio, Efficiency ratio, and Expenditure Harmony ratio significantly effect the Capital Expenditure Allocation. Partially, the Regional Financial Independence ratio and Efficiency ratio, significantly, have a negative effect toward the Capital Expenditure Allocation. While, the Local Original Revenue Effectiveness ratio and Expenditure Harmony ratio have a positive effect toward the Capital Expenditure Allocation. The Regional Financial Dependence ratio and Capital Expenditure Effectiveness have no significant effect toward the Capital Expenditure Allocation.

PENGARUH BELANJA MODAL DAN ALOKASI DANA DESA TERHADAP KEMANDIRIAN DAN KINERJA KEUANGAN DESA DI KABUPATEN JEMBER

BISMA ◽  
2018 ◽  
Vol 12 (1) ◽  
pp. 37
Author(s):  
Dinna Tri Yulihantini ◽  
Hari Sukarno ◽  
Siti Maria Wardayati
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Government Budget ◽  
Financial Independence ◽  
Fund Allocation ◽  
Negative Effect ◽  
Effectiveness And Efficiency ◽  
Village Government ◽  
Positive Effect

financial performance in Jember Regency. In specific, this study analyzes the influence of capital expenditure and Village Fund Allocation (ADD), as the components of Village Government Budget (APBDes), on village financial performance in terms of its effectiveness and efficiency. This study used secondary data in the form of Realization Reports of APBDes that were collected from the 53 villages for the period of 2015-2016. Data were analyzed using path analysis. Results of the study indicate that capital expenditure and ADD have no influences on the independence of village financial performance, capital expenditure has a negative effect on the effectiveness of village financial performance, while ADD and the independence of village financial performance have no significant effects on the effectiveness of village financial performance. In terms of efficiency, capital expenditure has a negative effect on village financial performance, while ADD has a positive effect on village financial performance. Village financial independence has no effect on the efficiency of village financial performance. Keywords: Capital Expenditure, Village Fund Allocation, Village Financial Independence, Effectiveness and Efficiency of Village Financial Performance.

scholarly journals Regional Financial Public Services Evaluation Based on Regional Budget and Expenditure

2019 ◽  
Vol 35 (2) ◽  
pp. 295-305
Author(s):  
Ismet Sulila
Keyword(s):  
Financial Performance ◽  
Local Source ◽  
Efficiency Ratio ◽  
Financial Ratio ◽  
Discrepancy Model ◽  
Regional Budget ◽  
New Findings ◽  
Services Evaluation ◽  
Evaluative Research ◽  
Quantitative Descriptive

An evaluation of the financial performance in the regional expenditure budget management is seen from the independence of the regional financial ability, the effectiveness of budget, expenditure efficiency, the compatibility level of expenditure, income growth as well as efforts in enhancing the performance of regional financial. This evaluative research employed a quantitative descriptive method using the discrepancy model. The data were generated using the note-taking method and were further analyzed by employing a financial ratio. The new findings in this research are the level of independence, financial ratio, and growth rate of regional financial performance of Gorontalo Utara Regency comprise (1) the financial independence of the area; (2) the efficiency ratio is of good category; (3) the efficiency ratio is of less efficient category; (4) the expenditure compatibility is of good category; (5) the growth level is not ideal but it shows a positive growth with the index of financial ability in moderate category. Efforts have been attempted to enhance the financial performance of Gorontalo Utara regency, including the intensification in order to further explore and to generate the local-source revenue.

scholarly journals Determinants of Loan Access towards Financial Performance in MSMEs

2021 ◽  
Vol 3 (2) ◽  
pp. 148-159
Author(s):  
Syti Sarah Maesaroh
Keyword(s):  
Financial Performance ◽  
Structural Equation ◽  
Financial Institution ◽  
Equation Model ◽  
Creative Economy ◽  
Analysis Model ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Path Analysis Model

Low competitiveness is one of the obstacles to improving the performance of MSMEs. One of the factors that cause this is the lack of access for MSMEs to financial institution facilities. This study aims to analyze the financial performance of MSMEs seen from the accessibility factor to financial facilities provided by various financial institutions in Tasikmalaya City. The study used a quantitative descriptive method. Data analysis used the PLS Structural Equation Model (PLS-SEM). The sample consisted of 100 SMEs in the creative economy sub-sector through the random sampling method. The analysis technique uses a path analysis model to see the causal relationship between variables, either directly or indirectly. Data were obtained through direct interviews with SMEs using closed questionnaires. The results show that management administration has a direct or indirect effect on financial performance.  The management of administration is important to improve accessibility to the financial performance of MSMEs. Guidance for MSMEs is needed to ensure that loans can be utilized optimally for business development. 

scholarly journals The Effect of Financial Performance and Balanced Funds on Capital Expenditure of Local Government in District/City in Indonesia

2019 ◽  
Vol 9 (4) ◽  
pp. 129
Author(s):  
Kornelis Kopong Bolen ◽  
Payamta
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Capital Expenditures ◽  
Financial Efficiency ◽  
City Governments ◽  
Financial Independence ◽  
The Republic

Many regional governments in district/city still allocate their capital expenditures below 30%. It is not in line with expectations as mandated in Regulation of the Minister of Home Affairs on Guidelines for Preparation of Regional Income and Expenditure Budget (APBD). The purpose of this study is to examine the effect of financial performance and balance funds on the allocation of capital expenditures for district /city governments in Indonesia. The sample used in this study were 473 district/city governments consisting of 382 district governments and 91 city governments. Meanwhile, the type of data used was secondary data. The analysis in the study was based on reports on the realization of the 2013 to 2017 budget audited by The Supreme Audit Agency of The Republic of Indonesia (BPK).The results of multiple regression analysis show first, Regional Financial Independence and General Allocation Funds have a negative but significant effect on Capital Expenditures. Second, Regional Financial Effectiveness, Revenue Sharing Funds, and Special Allocation Funds have a positive and significant effect on Capital Expenditures. Third, Regional Financial Efficiency does not significantly affect Capital Expenditures.

scholarly journals Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Karanganyar

2020 ◽  
Vol 4 (2) ◽  
pp. 31
Author(s):  
Andre Kussuma Adiputra ◽  
Andri Apriyanti ◽  
Khaula Lutfiati Rohmah
Keyword(s):  
Financial Performance ◽  
Income Growth ◽  
Dependency Ratio ◽  
Government Budget ◽  
Value For Money ◽  
Efficiency Ratio ◽  
Financial Independence ◽  
Regional Income ◽  
Regional Finance ◽  
Expenditure Growth

This study aims to determine the financial performance of the Karanganyar Regency Government Budget Year 2015-2017 seen from: Analysis of Regional Income Variance, Analysis of Regional Income Growth, Decentralization Degree Ratio, Regional Finance Dependency Ratio, Regional Financial Independence Ratio, Analysis of Regional Expenditure Variance, Analysis of Regional Expenditure Growth, Regional Expenditure Suitability Ratio, Regional Expenditure Efficiency Ratio, and Value For Money Concepts. This research is a qualitative descriptive study. The technique of collecting data used in this study is documentation techniques. The data used is Secondary Data in the form of the Karanganyar Regency Government Budget Realization Report 2015-2017. The results showed that the financial performance of the Karanganyar Regency Government was generally said to be good. This can be seen from: (1) Analysis of Regional Income Variance which shows the number 100.86% (2) Analysis of Regional Income Growth which shows a positive growth of 7.82% (3) Decentralization Degree Ratio which shows 16.50% ( 4) Regional Finance Dependency Ratio which shows 83.17% (5) Regional Financial Independence Ratio which shows the number 19.84% (6) Analysis of Regional Expenditure Variance below 100% on average (7) Analysis of Regional Expenditure Growth with an average 3.76% (8) Regional Expenditure Suitability Ratio The Karanganyar District Government allocates a large portion of its expenditure budget for operating expenditure, which averages 76.92%, while for capital expenditure 16.01% (9) Regional Expenditure Efficiency Ratio which shows the number 89.08% (10) Value For Money concept which shows that the realization of regional income exceeds the amount of the regional income budget. However, the degree of decentralization is still low and the level of financial dependence on the central government and regional government is still high.

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