Relationship of Revenue, Expenditure, Capital, Grand, and Tax’s with Financial Performance of Nangroe Aceh Darussalam Province

Abstract

Objective Provincial government is part of the central government which autonomously has its own authority in carrying out its APBD so that it can be utilized as much as possible for the prosperity of the people. Good financial performance of the regional government will make the welfare of the people in the area also better. This research is a literature study on the regional government of the province of Nangroe Aceh Darussalam for ten years 2009-2018. Method - The type of data used is secondary data, APBD (Regional Budget) reports in the form of audited budget and realization. Financial performance instruments are measured based on effectiveness, efficiency and independence. Data were analyzed using Pearson bivariate correlation analysis. Results - Research has fulfilled the classical assumption test, and the results of Pearson's bivariate correlation show that revenue, expenditure and taxs have a very close positive relationship with the financial performance of the Aceh government, while capital and grand have a weak relationship. Implications - The results show that the financial performance of the Nangroe Aceh Darussalam provincial government is quite good. This good condition can be improved to be very good through efforts to focus improvements on the variables that are lacking, namely capital and grand.

The Abundance of Special Autonomy Funds: An Ironic Portrait of Aceh's Poverty Alleviation

“…In the same year 2017, the number of poor people in Aceh was 872,610, or 16.89 percent of the total population, an increase of 31 thousand persons over the previous year, bringing the total to 841 thousand people (16.43 percent). When looking at Indonesia's BPS statistics in aggregate, Aceh is the poorest region in Sumatra (15,68%), despite the fact that Aceh is the area with the highest Aceh's revenue and expenditure budget (APBA) (Latifah, 2020). This is an outlier, the high poverty rate in Aceh demonstrates that the management of special autonomy funds in Aceh is still very poor, as the Aceh government's development performance has had little impact on lowering poverty in Aceh over the last decade (Abrar, Juanda, Firdaus, & Hakim, 2020;Heger & Neumayer, 2019;Iskandar, 2017).…”