Analisis Kinerja Keuangan Pemerintah Kabupaten dan Kota Di Indonesia

Harjito, Yunus; Nugraha, Pura Surya; Yulianto, Yulianto

doi:10.29407/jae.v5i1.14061

Cited by 6 publications

(10 citation statements)

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“…Local governments can cultivate the local ability to expand PAD (Farouq Ishak et al, 2021). PAD plays a significant role in the regional budget system, yet the proportion of PAD allocated to each APBD is minimal (Harjito et al, 2020). The covivirus 19 pandemic will significantly impact the implementation of PAD, and it is anticipated that the provincial administration will struggle to implement PAD during the pandemic.…”

Section: Resultsmentioning

confidence: 99%

“…Other provincial administrations, notably DKI Jakarta, had the lowest DAK realization in 2019. Local governments continue to rely heavily on central government transfer fund (Harjito et al, 2020). Central government transfers, PAD, and other revenues significantly impact regional expenditure (Nawawi, 2021).…”

Section: Resultsmentioning

confidence: 99%

“…The city and district governments' financial crises led to increased spending. The COVID-19 pandemic has harmed government budgetary realization (Harjito et al, 2020). Covid 19 pandemic harms government budget realization (Suyitno, 2020).…”

Section: Discussionmentioning

confidence: 99%

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Financial Condition of Local Government Aftermath of Covid 19 Pandemic-Archival Analysis

Indriani

2023

jaa

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This research aims to examine two aspects: (1) the provincial government of Indonesia's financial condition index; and (2) the influence of the financial condition on cases of COVID 19 handling. This study uses a descriptive quantitative approach with archival data analysis for 2015-2021. The provinces of Aceh, DKI Jakarta, Kalimantan Timur, NTT, and Papua Barat have the best financial condition index in Indonesia, according to an assessment of provincial government financial health. Financial condition has an simultaneous effect on COVID-19 pandemic handling. The results showed that H1 was approved with sig. 0.001 of simultaneous influence of provincial government's financial condition on COVID-19 cases. H3 is recognized with sig <0.001 that financial independent index partial effect on COVID-19 cases. With a sig. 0.187, H3 is rejected, indicating that budget solvency has no partial impact on the 19 cases. With a sig. 0.885, H4 is refused, indicating that service level solvency has no influence on situations of COVID-19. Budget solvency, financial independence, and service level solvency are independent variables that can account for 38,1% of the 19 covid cases that occurred in the province.

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Section: Resultsmentioning

confidence: 99%

Section: Resultsmentioning

confidence: 99%

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Financial Condition of Local Government Aftermath of Covid 19 Pandemic-Archival Analysis

Indriani

2023

jaa

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“…Penelitian ini menunjukkan bahwa dana alokasi umum tidak berpengaruh terhadap kinerja keuangan pemerintah daerah. Adanya dana alokasi umum membuat pemerintah daerah semakin bergantung pada pemerintah pusat dan semakin besar transfer DAU yang diterima maka yang berdampak kepada kinerja keuangan pemerintah daerah yang kurang baik (Harjito, Nugraha, & Yulianto, 2020). Penelitian ini selaras dengan penelitian Machmud & Radja (2018) dan Harjito, Nugraha, & Yulianto (2020) yang mengungkapkan bahwa Dana Alokasi Umum tidak memberi pengaruh kepada kinerja keuangan Pemda.…”

Section: Tabel 2 Hasil Uji Heteroskedastisitasunclassified

Analisis Pendapatan Asli Daerah (PAD), Dana Alokasi Umum dan Belanja Modal terhadap Kinerja Keuangan Pemerintah Daerah Pada Kabupaten/Kota di Provinsi Sumatera Utara Tahun 2018-2020

Simamora

Budiwitjaksono

2022

Ekonomis

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This study aims to determine the effect of local revenue, general allocation funds, and capital expenditures on the financial performance of local governments. This research is a quantitative research. The sample used in this study uses purposive sampling, namely districts/cities in the provinc of North Sumatra that have had good financial performance at least 1 time based on the efficiency ratio (with a percentage of <100%) during 2018-2020. The results of the study indicate that there is an effect of regional original income and capital expenditure on the financial performance of local governments while general allocation funds have no effect on the financial performance of local governments.

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“…Pemerintah daerah dapat dikatakan mandiri apabila mampu memaksimalkan potensi daerahnya melalui penyerapan PAD. Kinerja keuangan pemerintah daerah dipengaruhi oleh Pendapatan Asli Daerah, dimana setiap kenaikan kinerja keuangan kabupaten dan kota disebabkan meningkatnya PAD daerah tersebut (Harjito et al, 2020). Pelaksanaan otonomi daerah dapat dibiayai ketika daerah memiliki kinerja keuangan yang baik (Sulistyo, 2018).…”

Section: Pendahuluanunclassified

Analisis perbandingan kinerja keuangan provinsi di Pulau Jawa dan Pulau Sumatera

Sayadi¹

2020

JEM

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The local governments are expected to be able objectify the local budget, especially the revenue that becomes the main source to objectify the expenditure budget. Local governments can be autonomous if its can maximize their potency, especially the local revenue. This paper aims to analyze the level of regional financial dependence and degree of decentralization in the provinces which is located in the Sumatera island and Java with the comparison of financial performance between the provinces. This paper used the method of quantitative descriptive with the ratio of regional financial dependence and degree of decentralization as the analysis tools. The results indicated that financial performance of provinces in the Java island much better than provinces in the Sumatera island because its had much better the realization of local revenue. The factor that affecting financial performance of provinces in the Java island much better was the good ability to acquire local revenue so that it can make very low level of regional financial dependence to the central government and very good degree of decentralization

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Analisis Kinerja Keuangan Pemerintah Kabupaten dan Kota Di Indonesia

Cited by 6 publications

References 0 publications

Financial Condition of Local Government Aftermath of Covid 19 Pandemic-Archival Analysis

Financial Condition of Local Government Aftermath of Covid 19 Pandemic-Archival Analysis

Analisis Pendapatan Asli Daerah (PAD), Dana Alokasi Umum dan Belanja Modal terhadap Kinerja Keuangan Pemerintah Daerah Pada Kabupaten/Kota di Provinsi Sumatera Utara Tahun 2018-2020

Analisis perbandingan kinerja keuangan provinsi di Pulau Jawa dan Pulau Sumatera

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