Perbandingan Kinerja Pemerintah Daerah  Di Indonesia

Nurhayati, Netty; Rizani, Fahmi; Kadir,

doi:10.21107/infestasi.v15i1.5484

Cited by 3 publications

(3 citation statements)

References 1 publication

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“…Referring to the Decree of the Minister of Home Affairs regarding the ranking and performance status of individual government administration, regency government has the highest scores than city government, but on average, city government has higher scores than regency governments This research is in line with Nurhayati et al (2019).…”

Section: Comparison Of District and City Government Implementation Scoresupporting

confidence: 73%

“…Research shows that there are differences in the performance of regency/city local governments between regions receiving WTP and non-WTP audit opinions (Yasmin, 2016). Local governments that receive a WTP audit opinion have a higher regional government performance compared to local governments that receive a non-WTP opinion (Nurhayati et al, 2019). The performance of local government administrators on average has a high score, on the contrary, even though they get opinions other than WTP, their performance is still high.…”

Section: Kppd Scores Comparison Of Regency and City Governmentmentioning

confidence: 97%

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Regional Financial Ratio Index and Local Government Performance Score of Regency and City Governments in Province South Sumatra

Djazuli¹

2021

jefms

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This study aimed to test the comparison between financial ratio index and performance score of local government administration (KPPD), as well as the effect of financial ratio index on the KPPD score. Research method, the research was conducted with secondary data in the form of budget realization report from 2015-2017 in 60 regencys and cities in 5 provinces of the Southern Sumatra region, with no data available, there were only 60 regencys and cities or 169 observations. The research variables were financial ratio index and KPPD score. The analysis used quantitative analysis of different tests and regression. The results showed that the financial ratio index of the city government was higher, as well as the score of KPPD with city status that was higher than that regency government, and the financial ratio index had an effect on the KPPD score. The research implication is that the central government can use it as an alternative to award the best financial performance (city and regency). The originality of the research resulted in a financial ratio index that combines several financial ratio and it has not been used in local governments.

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Section: Comparison Of District and City Government Implementation Scoresupporting

confidence: 73%

Section: Kppd Scores Comparison Of Regency and City Governmentmentioning

confidence: 97%

Regional Financial Ratio Index and Local Government Performance Score of Regency and City Governments in Province South Sumatra

Djazuli¹

2021

jefms

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“…The financial performance of the local government can be measured by calculating and analyzing financial ratios related to the regional revenue and expenditure budget (Nurhayati et al, 2019). It also can be assessed through the analysis of the financial report, such as analysis of variance, financial ratio, and trend or growth of revenue (Mahmudi, 2019).…”

Section: Introductionmentioning

confidence: 99%

Determinant Factors of Local Government Financial Performance (Using Financial Condition Dimension as Indicator)

Rahayu¹,

Nurkhin²

2023

indonesian. management. account. res.

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The Research purpose is to examine the effect of determinan factors, which include government size, Intergovernmental revenue, capital expenditure, Population, and local tax revenue in influencing the local government financial performance with financial condition as proxy. The study Population is district and city government in Central Java The sample was taken by using purposive sampling technique, so we have 105 observation units. Data analysis used panel data multiple regression analysis with Eviews 12. The results showed that governmental size, capital expenditure and local tax revenue have a positive significant effect on the financial performance of local governments. Meanwhile, intergovernmental revenue and population negatively affect the financial performance of local governments. There is a negative effect of population due to the growth of population is not proportional to the improvement in regional financial conditions, thus reducing financial performance.

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Analysis of factors affecting on local government’s financial losses in North Sulawesi

Ompusunggu,

Karamoy,

Gamaliel

2024

CFABR

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This study intends to examine if internal control effectivity, audit findings, audit opinion, completion of follow up audit results and characteristics of regional head have impacts on local government’s financial losses. The study will use district and city local governments in North Sulawesi province as a case study to examine this relationship. Using a sample of 80 respondents in the year 2024, this study draws on primary sources to examine all of the local governments in North Sulawesi Province. Multiple linear regression analysis was processed by Smart PLS version 3.0 software program in order to analyze data and evaluate hypothesis. This study demonstrate that: (1) effectiveness of internal control system has a negative and significant effect on local government’s financial losses; (2) audit findings has negative and significant effect on local government’s financial losses; (3) audit opinion has negative and significant effect on local government’s financial losses; (4) completion of follow up audit results has negative and significant effect on local government’s financial losses; and (5) characteristics of regional heads has negative and significant effect on local government’s financial losses.

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Perbandingan Kinerja Pemerintah Daerah Di Indonesia

Cited by 3 publications

References 1 publication

Regional Financial Ratio Index and Local Government Performance Score of Regency and City Governments in Province South Sumatra

Regional Financial Ratio Index and Local Government Performance Score of Regency and City Governments in Province South Sumatra

Determinant Factors of Local Government Financial Performance (Using Financial Condition Dimension as Indicator)

Analysis of factors affecting on local government’s financial losses in North Sulawesi

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