Analisis perbandingan kinerja keuangan provinsi di Pulau Jawa dan Pulau Sumatera

Abstract

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

Comparative Analysis of Local Government Financial Performance Before and During Budget Refocusing (Study in Districts/cities in East Java Province)

“…Financial performance is the level of achievement of a result of work in the area of regional finance which can be determined through laws or policies during a budget period (Susanto, 2019). Financial performance is seen from a comparison of financial ratios using accounting data calculated based on information from the previous period (Sayadi, 2020). Analysis of financial ratios that can be applied to APBD includes effectiveness ratios, efficiency ratios, financial independence of local government ratios, and growth ratios are some of the parameters that can be used in analyzing the financial performance of Regional Governments in managing finances in their respective regions (Adnyani & Wiagustini, 2018;Aulia & Rahmawaty, 2020;Fitra, 2019;Kurniasih et al, 2020;Rahmasari, 2021;Rieuwpassa et al, 2021;Sartika, 2019;Siregar & Mariana S, 2020;Susanto, 2019;Zukhri, 2020).…”

Pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan Belanja Modal terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Pulau Sumatera Tahun 2021

“…Mayoritas pemerintahan daerah yaitu 468 dari 503 pemda atau 93,4% tidak mengalami perubahan status atau kemandirian fiskalnya salama pandemi COVID-19. Hal ini juga dibuktikan pada penelitian yang dilakukan oleh Sayadi (2020), yang menunjukkan bahwa kinerja keuangan yang terletak di Pulau Jawa lebih baik dibandingkan kinerja keuangan yang terletak di Pulau Sumatera.…”