2020
DOI: 10.34208/jba.v22i1.619
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Measurement of Regional Government Financial Performance in Indonesia

Abstract: This study aims to determine the financial performance of all local governments in Indonesia. This study uses financial data from all the districts/cities and provinces in Indonesia from 2013 to 2015. The data collection techniques used in this study is documentation. This research used descriptive and quantitative analysis methods. The results of the study show that the government's financial performance in Indonesia has been effective but inefficient. This is evident from the ratio of the financial effective… Show more

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Cited by 5 publications
(4 citation statements)
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“…The sixth indicator, Monitoring and Evaluation becomes an indicator of organizational services used after the implementation of organizational services and strengthens the articles discussed ( Astuti, 2020 ; Hutomo et al, 2020 ; Putra et al, 2020 ). This indicator consists of five components including (6.1) Annual work plans; (6.2) M&E plans and frameworks; (6.3) M&E tools and data collection system; (6.4) M&E data analysis, dissemination, and use; and (6.5) Evaluation contributes to organizational learning.…”
Section: Resultssupporting
confidence: 55%
“…The sixth indicator, Monitoring and Evaluation becomes an indicator of organizational services used after the implementation of organizational services and strengthens the articles discussed ( Astuti, 2020 ; Hutomo et al, 2020 ; Putra et al, 2020 ). This indicator consists of five components including (6.1) Annual work plans; (6.2) M&E plans and frameworks; (6.3) M&E tools and data collection system; (6.4) M&E data analysis, dissemination, and use; and (6.5) Evaluation contributes to organizational learning.…”
Section: Resultssupporting
confidence: 55%
“…Peneliti tertarik menggunakan pemerintah daerah kabupaten dan kota seluruh Indonesia, karena masih banyak pemerintah daerah kabupaten dan kota di Indonesia kinerja keuangannya belum efisien. Hal tersebut dibuktikan oleh hasil penelitian Putra et al (2020) menyatakan bahwa rata-rata kinerja keuangan pemerintah kabupaten dan kota di Indonesia belum efisien dengan nilai 101%. Menurut Mahsun (2018: 187) kinerja keuangan dikatakan efisien dengan nilai di bawah 100% dan dikatakan tidak efisien dengan nilai di atas 100%.…”
Section: Pendahuluanunclassified
“…First, it is an integral component of any drive to assess internally and in encouraging economic growth (Korompot & Warongan, 2017). Second, it is also an indicator whether public fund is spent properly or not (Widianto, Pudjihardjo, & Susilo, 2016), which then lead to create good performance in financial terms, to achieve the implementation of the targeted government (Putra, Wijayanti, & Ardhiarisca, 2020), and to improve the suitability of the implementation of follow-up audit recommendations (Masdar et al, 2021).…”
Section: Introductionmentioning
confidence: 99%