Analysis Financial Ratio of Regional Government Budget in Assessing Financial Management Performance of Regional Government of Gianyar Regency

Wandari, N K C; Wicaksana, Ketut Arya Bayu; Suprapto, Putu Adi

doi:10.31940/jasafint.v4i2.151-159

Cited by 2 publications

(2 citation statements)

References 6 publications

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“…However, its revenue growth rate is expressed positively, as it has always experienced an increase in revenue. (Dharmawati & Irmadariyani, 2016) conduct a financial ratio analysis to assess the financial performance of Banyuwangi regency using the independence and effectiveness ratios.…”

Section: Previous Researchmentioning

confidence: 99%

Asymptotic Significance Test on Financial Performance in Papua Province Government

Marbun,

Urip,

Indahyani

2023

J. Professional Business Review

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Purpose: This study analyses the financial performance of Papua Province's regency and city administrations from 2015 to 2021 in terms of regional independence, dependency, and harmony. Theoretical framework: Every local government should consistently, somewhat, equitably, and democratically enhance the services it provides to the community. The effectiveness of controlling these potentials can also be used to gauge the local government's financial performance. The regional budget serves as the government's indicator for assessing its capacity to finance the execution of development initiatives. Design/methodology/approach: Uses secondary archive data (APBD) retrieved from the DJPK database for the years 2015-2021. Various assessments, including the dependency ratio, the independence ratio, and the harmonization ratio, are used to evaluate the financial success of the previous years. The Asymptotic Significance with Kolmogorov-Smirnov test is used to determine the difference in financial performance. Findings: (1) Papua Province's financial performance between 2015 and 2021 shows that the ratios of independence are still deficient (below 25 percent) with the relation pattern with the central government in the instructional category, that regional dependency still revolves in very high criteria, and that the harmonization ratio is an average of 22.40 percent, with a perception of higher than national level 5-20 percent. (2) From 2015 to 2021, there is no substantive distinction between the regency and city's financial performance in the province. Research, Practical & Social implications: The imperative for in-depth research on regional financial performance in Indonesian provinces are linked to other variables such as regional loans or government policy that makes loans one of the regional sources of income. Improve the amount and quality of human resources in regional financial management, which naturally alters the regional financial management system. Originality/value: To improve the region's financial performance, the local government must increase local income through polling business more intensively and effectively. Local governments must establish more income targets with projections, modify rules relating to PAD improvement activities, and identify new PAD sources.

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Section: Previous Researchmentioning

confidence: 99%

Asymptotic Significance Test on Financial Performance in Papua Province Government

Marbun,

Urip,

Indahyani

2023

J. Professional Business Review

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“…Menurut Awani dan Hariani (2021) bahwa permasalahan yang sering terjadi pada PAD di pemerintah daerah di Indonesia adalah Pendapatan Asli Daerah yang rendah dibanding dengan tingginya ketergantungan dengan dana Trasfer pemerintah Pusat. Sebagai contoh pada pengelola keuangan pemerintah daerah yang diteliti oleh Wandari et al (2021) berdasarkan rasio keuangan APBD dimana terjadi kondisi rasio keuangan daerah yang kurang baik. Hal ini dikarenakan pemerintah daerah kurang memanfaatkan kemandirian dan kurang mengoptimalkan pendapatan asli daerah yang dimiliki sehingga mengakibatkan ketergantungan yang tinggi terhadap bantuan pemerintah pusat.…”

Section: Pendahuluanunclassified

Analisis Good Governance dan Kualitas Pegawai terhadap Kinerja Pengelolaan Keuangan Daerah Melalui Kejelasan Sasaran Anggaran pada Kantor Sekretariat Daerah Provinsi Sulawesi Selatan

Abbas,

Hamzah,

Didiharyono

2023

JSMN

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Penelitian ini bertujuan untuk menemukan model yang baru dengan mengelaborasi kejelasan sasaran anggaran dalam memediasi good governance dan kualitas pegawai terhadap kinerja pengelolaan keuangan daerah. Penelitian ini dilaksanakan di kantor Sekretariat Daerah Provinsi Sulawesi Selatan, berlangsung selama kurang lebih 2 (dua) bulan yakni bulan Juli 2023 sampai dengan Agustus 2023. Populasi penelitian ini adalah seluruh pegawai pengelola keuangan daerah Kantor Sekretariat Daerah Provinsi Sulawesi Selatan sebanyak 124 pegawai. Dengan menggunakan teknik sampling jenuh, sehingga sampel yang digunakan adalah seluruh populasi yakni 124 pegawai. Teknik pengumpulan data dilakukan melalui observasi, kuesioner dan dokumentasi, sedangkan analisis data menggunakan SEM-PLS. Hasil penelitian menunjukkan bahwa kinerja pengelolaan keuangan daerah dapat ditingkatkan oleh adanya good governance, kualitas pegawai dan kejelasan sasaran anggaran. Pengaruh langsung dalam penelitian ini yang menunjukkan kontribusi besar adalah good governance terhadap kejelasan sasaran anggaran, bahwa good governance mampu membantu menghindari kesalahpahaman atau ketidaksesuaian terhadap sasaran anggaran, sehingga tercipta pemahaman yang lebih jelas mengenai tujuan yang ingin dicapai. Temuan baru dalam penelitian ini adalah pengaruh keberadaan good governance dan kualitas pegawai dalam meningkatkan kejelasan sasaran anggaran mempunyai pengaruh tinggi dan pengaruh keberadaan kejelasan sasaran anggaran dalam meningkatkan kinerja pengelolaan keuangan daerah mempunyai pengaruh tinggi.

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Analysis Financial Ratio of Regional Government Budget in Assessing Financial Management Performance of Regional Government of Gianyar Regency

Cited by 2 publications

References 6 publications

Asymptotic Significance Test on Financial Performance in Papua Province Government

Asymptotic Significance Test on Financial Performance in Papua Province Government

Analisis Good Governance dan Kualitas Pegawai terhadap Kinerja Pengelolaan Keuangan Daerah Melalui Kejelasan Sasaran Anggaran pada Kantor Sekretariat Daerah Provinsi Sulawesi Selatan

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