Pengaruh PAD dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Sumatera Selatan

Verawaty, Verawaty; Jaya, Ade Kemala; Puspanita, Intan; Nurhidayah, Nurhidayah

doi:10.33557/mbia.v19i1.560

Cited by 13 publications

(16 citation statements)

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“…Selanjutnya penelitian yang dilakukan (Verawaty et al, 2017) menunjukkan bahwa tingkat kemandirian keuangan daerah, kabupaten dan kota di Provinsi Sumatera Selatan secara positif dipengaruhi oleh pendapatan asli daerah. Artinya, semakin besar pendapatan asli daerah maka semakin tinggi tingkat kemandirian daerah.…”

Section: Penelitian Terdahuluunclassified

Analisis Kemandirian Dan Efektivitas Keuangan Daerah Kabupaten Dan Kota Di Provinsi Sumatera Selatan Sebelum Dan Sesudah Pandemi Covid-19

Alfansa

Wibowo

2023

J. Aktiva

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The presence of Covid-19 in the early 2000 shocked Indonesia in many aspects. The performance of regional governments in terms of of local budget management was questionable during the pandemic period. The purpose of this study is to analyze impact of Covid-19 pandemic to financial performance in regencies and cities under South Sumatera jurisdiction. This research is analysing the differences of financial independence ratio and financial effectiveness ratio of districts and cities in South Sumatera between before and post-COVID-19 pandemic period. The type of this research is quantitative research in form of comparative research by using saturated sampling. The data collection method which used by author are library method and non-behavioral observation method. The data process method which used by author are analysis method with using t-test and sample collection method. The final results of this research are there are no significant differences for financial independence ratio and there are significant differences for financial effectiveness ratio of districts and cities in South Sumatera between before and after COVID-19 pandemic

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Section: Penelitian Terdahuluunclassified

Analisis Kemandirian Dan Efektivitas Keuangan Daerah Kabupaten Dan Kota Di Provinsi Sumatera Selatan Sebelum Dan Sesudah Pandemi Covid-19

Alfansa

Wibowo

2023

J. Aktiva

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“…Mukhibad and Aji (2020)in his research concluded that capital expenditure did not succeed in mediating the effect of balancing funds on regional financial performance. Verawaty et al (2020)which states that the level of ability of a region in exploring a financial potential with the aim of being able to know the level of need for the regional government should be able to create a financing system in measuring financial working.…”

Section: Indirect Effect Of Balancing Funds (X3) On Regional Financia...mentioning

confidence: 99%

The Effect of Regional Taxes, Regional Levies, Balancing Funds, and other Legitimate Regional Revenues on Regional Independence Through Direct Expenditure (Empire Study: District/City Governments in East Nusa Tenggara Province)

Kii

Harmono²,

Sumtaky³

2022

EJBMR

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The study aims to analyze regional financial independence as seen from regional taxes, regional levies, balancing funds and other legitimate income that has an impact on regional independence through direct spending on districts and cities in East Nusa Tenggara Province for the 2017-2019 period. The data used in this study is a quantitative data type and the source of data included in this study is secondary data. In this study, the samples used were 21 districts and 1 city in East Nusa Tenggara Province. The data collection technique in this research is by documentation, namely looking at the realization and budget reports at the Central Statistics Agency (BPS) NTT and the Director General of Fiscal Balance (DJPK) for the 2017-2019 period. The analytical method used in this research is path analysis. The results of this study indicate that in the substructure equation I, regional taxes, regional levies, balancing funds and other legitimate regional revenues simultaneously have an impact on direct expenditures. Meanwhile, in the substructure equation II, regional taxes, regional levies, balancing funds, other legitimate regional income and direct expenditures jointly affect regional independence. In the partial test of substructure I, regional taxes and other legitimate local revenues have a positive and significant impact on direct spending. However, regional levies and balancing funds have no impact on direct spending. In substructure equation II, there is a positive relationship between regional taxes and direct expenditures on regional independence, balancing funds and other legitimate regional revenues has a negative impact on regional independence. However, regional levies have no effect on regional independence. Regional taxes and other legitimate regional revenues do not affect regional independence through direct spending. Meanwhile, regional levies and balancing funds through direct spending indirectly affect regional independence.

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“…Peningkatan kinerja keuangan pemerintah berdampak pada pembangunan, kesejahteraan masyarakat, dan jalannya sisitem pemerintahan. Hal ini diujudkan pemerintah daerah dalam kemampuan menggali potensi sumber keuangan daerah (Mustikarini dan Fitriasari, 2012;Mulyani dan Wibowo, 2017;Verawaty et al, 2020).…”

Section: Pendahuluanunclassified

Pengaruh Karakteristik Pemerintah Daerah dan Laporan Hasil Pemeriksaan Terhadap Kinerja Keuangan

Latifah

Amalia

2022

nationalnal. multidisciplinary. sciences.

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Government financial performance is an illustration of the level of achievement of financial management on the implementation of a program/activity in realizing the goals, objectives, vision, and mission that contained in the regional government strategic plan. The purpose of this study was to examine the effect of the characteristics of local governments, namely regional size, intergovernmental revenue, regional expenditures, legislative measures, and audit reports in the form of audit findings and audit opinions on the financial performance of local governments. The data used in this study is secondary data sourced from the website djpk.kemenkeu.go.id, the website bpk.go.id, and the websites of each local government. The sample in this study was district and city governments in Indonesia that selected using a purposive sampling technique based on specified criteria. The data collection technique used a documentation study, then the data was analyzed using multiple linear regression analysis. The results of this study indicate that the size of the local government, regional spending, and the size of the legislature affect the financial performance of local governments. Meanwhile, intergovernmental revenue, audit findings, and audit opinions have no effect on the financial performance of local governments.

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Pengaruh PAD dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Sumatera Selatan

Cited by 13 publications

References 0 publications

Analisis Kemandirian Dan Efektivitas Keuangan Daerah Kabupaten Dan Kota Di Provinsi Sumatera Selatan Sebelum Dan Sesudah Pandemi Covid-19

Analisis Kemandirian Dan Efektivitas Keuangan Daerah Kabupaten Dan Kota Di Provinsi Sumatera Selatan Sebelum Dan Sesudah Pandemi Covid-19

The Effect of Regional Taxes, Regional Levies, Balancing Funds, and other Legitimate Regional Revenues on Regional Independence Through Direct Expenditure (Empire Study: District/City Governments in East Nusa Tenggara Province)

Pengaruh Karakteristik Pemerintah Daerah dan Laporan Hasil Pemeriksaan Terhadap Kinerja Keuangan

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