Performance Measurement of Regional Financial Management of East Java Province

The purpose of this study was to assess the financial performance of the Sidoarjo Regency Government using the Financial Ratio, the data used was the Sidoarjo Regency APBD in 2014 - 2018. This research method used 5 aspects of the Regional Financial Ratio, namely: 1) PAD Effectiveness Ratio, 2) Ratio Efficiency, 3) Regional Financial Independence Ratio, 4) Growth Ratio, 5) Harmony Ratio. The results of data analysis obtained an average of each regional financial ratio along with the criteria, namely; Effectiveness ratio of average PAD of 118.75%, Average Efficiency Ratio of 102.15%, Ratio of Regional Financial Independence on average of 59.67%, Growth Ratio there are 4 ratings namely: 1) average PAD growth of 7.20%, 2) Average income growth of 7.87%, 3) Operational Expenditures average growth of -8.21%, 4) Capital Expenditures average growth of 26.67%, Ratio There are 2 points in harmony, namely Capital Expenditures and Operational Expenditures, Capital Expenditures averaged 44.27% while Operational Expenditures amounted to 55.73%. The conclusion was obtained that the Regional Financial Performance of Sidoarjo Regency viewed from 5 aspects of ratio calculation. The PAD0 Effectiveness Ratio is said to be Effective, then the Efficiency Ratio which is said to be 2014-2015 is inefficient and 2016 to 2018 efficient, the Regional Financial Independence Ratio is said to be Participatory, the Growth Ratio which records a plus only for minus Operational Expenditures, and the Correlation Ratio that is said to be harmonious. Keywords: PAD Effectiveness Ratio, Efficiency Ratio, Regional Financial Independence Ratio, Growth Ratio, Efficiency Ratio

Research This study aims to analyze the comparative financial performance of DKI Jakarta Province during the 2017 - 2021 budget year. This study uses descriptive quantitative methods by observing a number of financial ratios including the independence ratio, activity ratio, effectiveness ratio of Regional Original Income (PAD), growth ratio, and ratio efficient use of the budget. The results of the research show that the independence ratio is already participatory with the level of regional capability in the medium category. The activity ratio, based on the activity ratio, the DKI Jakarta Provincial Government prioritizes operating expenditure over capital expenditure. The effectiveness ratio of Regional Original Income (PAD), the financial performance of DKI Jakarta is included in the category effective, which shows that the DKI Jakarta Provincial Government is effective in realizing the source of Regional Original Income (PAD), the growth ratio, from the growth ratio analysis it can be seen that the financial management performance of DKI Jakarta is in the good category, and the efficiency ratio for budget use in 2017 performance was in the efficient category. In 2018-2019 financial performance was inefficient, and in 2020 and 2021 showed less efficient performance. It is hoped that the results of this research will contribute to further research.

Financial performance, namely providing direction on financial performance, providing an assessment of performance measures to government management, providing input or evaluation of performance achievement and improving the system on government performance. The purpose of this study is to find out the financial performance of the Jambu Village Government the object under study is the Budget Realization Report data. Jambu Village Income and Expenditure Budget 2016-2018. The method used in this study is a qualitative method using primary and secondary data. The data used in this study is the Jambu Village Budget Realization Report 2016-2018 after data is processed using financial ratios in the form of Independence Ratios, Efficiency Ratios, Dependency Ratios, Activity Ratios, and Growth Ratios. Results from the 2016-2018 Jambu Village Financial Performance Analysis study showed that the Independence Ratio was very poor, the Efficiency Ratio was good or Efficient, the Dependency Ratio was very high to the Provincial or District Governments, the Activity Ratio was still unbalanced between the Ratio of Direct Shopping and Indirect Expenditure The Activity Ratio is Dominant Direct Spending, PADes rowth Ratio for 2016-2017 is very Low while 2017-2018 is very high, Growth Ratio of total PADes in 2016-2017 is very low and in 2017-2018 is relatively moderate, Direct Shopping Activity Ratio 2016 Ratio -2017 is very low, while 2017-2018 is very high while the Indirect Expenditure Activity Ratio for 2016-2017 is relatively moderate. Whereas 2017-2018 is very low. DOI: 10.26905/ap.v6i1.4103

This study aims to assess the financial performance of the local government of Barito Kuala Regency by using the Financial Ratio Analysis of the Regional Budget and Revenue (APBD) of Barito Kuala Regency in the 2015-2018 Fiscal Year. In this study, the analysis tools used are Regional Financial Performance Analysis and Analysis of Regional Financial Capabilities. Financial Performance Analysis is measured by calculating the Independence Ratio, Activity Ratio, Effectiveness and Efficiency Ratio, and Growth Ratio. At the same time, Financial Ability Analysis is measured by calculating the Routine Ability Index and Fiscal Autonomy Degree Ratio.Based on the results of the calculation of Regional Financial Performance, it can be concluded that the relationship pattern of regional independence is instructive, meaning that the provincial government is still very dependent on central government transfer funds. Simultaneously, the Activity Ratio level is not balanced, where local governments prioritize Indirect Expenditure compared to Direct Expenditure. However, the level of regional effectiveness and efficiency ratio shows a practical and efficient level. Based on the average growth ratio shows that growth is fluctuating from year to year. Change tends to be positive, but Direct Spending shows negative growth. While based on the results of the calculation of Regional Financial Capabilities, it can be concluded that the results of the analysis of Routine Capacity Index and Fiscal Autonomy Degree Ratio are on a scaling scale, meaning that the financial capacity of Barito Kuala district is not yet ideal, because the role of the central government is still very dominant

This study aims to determine the regional financial performance of Makassar City in 2017-2019 seen from (1) Regional Financial Independence Ratio, (2) PAD Effectiveness Ratio, (3) Regional Financial Efficiency Ratio, (4) Growth Ratio, and (5) Ratio Shopping compatibility. This research is quantitative descriptive research conducted at the Regional Financial and Asset Management Agency of Makassar City. Data collection uses the documentation method. The results of the analysis show that the Regional Financial Performance of Makassar City as seen from (1) the Regional Financial Independence Ratio is still relatively low, indicating that the level of regional dependence on assistance from the central government is still very high because the average ratio is 7.15%. (2) Effectiveness Ratio based on APBD classified as Ineffective, with an average effectiveness of 83.05%. (3) Regional Financial Efficiency Ratio is classified as efficient because the average size of this ratio is 98.83%. (4) The Growth Ratio of PAD, Revenue, and Operational Expenditure always increases year after year, with fluctuating Capital Expenditure Growth. (5) The Expenditure Harmony Ratio can be said that the Makassar City Government allocates most of its budget for regional operating expenditure, namely an average of 78.23% compared to the average capital expenditure of 21.65%.

This research aims to analyze the financial performance of the Langkat Regency Government using a financial ratio analysis approach. The methods used include regional financial independence ratios, effectiveness ratios, efficiency ratios, activity ratios and growth ratios. The data analyzed is in the form of the Langkat Regency Government Budget Realization Report (LRA) for a certain period. The research results show that the level of regional financial independence is still in the low category, which reflects dependence on central government transfers. Apart from that, the regional revenue effectiveness ratio is in the quite good category, but the efficiency ratio shows that there is room for improvement in regional expenditure management. The growth ratio also reflects an increase, although not evenly across all sectors. Based on the results of this analysis, strategic steps are needed to increase regional independence through optimizing the potential for local original income and more efficient budget management. This research makes an important contribution in providing a comprehensive picture of the financial performance of the Langkat Regency Government and provides policy recommendations for better financial management.

This study aims to analyze the Financial Performance of the Kendari City Government in 2019-2022. This research is quantitative research with a descriptive method. The data analyzed are the independence ratio, the effectiveness ratio, the efficiency ratio, the activity ratio, and the growth ratio of Regional Own Revenue in Kendari City in 2019-2022. The results showed that the financial performance of the Kendari City local government based on the independence ratio was classified as very low with a percentage of 19.69%, financial performance based on the average PAD effectiveness ratio was not effective with a percentage of 53.74%, financial performance based on the average activity ratio operating expenditures did not go well with a percentage of 70.27%, the average ratio of capital expenditures also did not go well which only had a percentage value of 134.59%, financial performance based on the average PAD growth was said to be unsuccessful because it only had a percentage of 12, 37%.
 Keywords: Regional Financial Performance; Activity Ratio; Effectiveness Ratio; Efficiency Ratio; Independence Ratio; Growth Ratio.


 
 FINANCIAL PERFORMANCE ANALYSIS FUND ALLOCATION MANAGEMENT VILLAGE BASED ON EFFECTIVENESS
 AND RATIOGROWTH PERIOD (2019-2020)
 (At the Kagungan Rahayu Village Office, Menggala District, Tulang Bawang Regency)
 By:
 Dhea Ayu Anggela, Dr. Bambang Suhada2, S.E., M.Sc., (2) Ardiansyah Japlani2, S.E,. M.BA., AWM
 npm. 17610066
 ABSTRACT
 Dhea Ayu Anggela Npm. 17610066 Financial Performance Analysis of Village Fund Allocation Management Based on Effectiveness Ratio and Growth Ratio Period (2019-2020) (At the Kagungan Rahayu Village Office, Menggala District, Tulang Bawang Regency). Supervisor (1) Dr. Bambang Suhada, S.E., M.Sc., (2) Ardiansyah Japlani, S.E,. M.BA., AWM
 Good village financial management will affect the progress of a village. Village financial management not only requires reliable human resources but also must be supported by adequate finance.
 This study aims to determine. This research was conducted with the aim of measuring the Village Fund management system in Kagungan Rahayu Village, Menggala District, Tulang Bawang Regency. The type of research used is quantitative research because the data collected is in the form of numbers from the Village Fund Allocation (ADD) financial report in the Village Revenue and Expenditure Budget (APBDesa).
 The results of this study show that 1) The results show that the effectiveness ratio can be categorized as effective, the efficiency ratio is less efficient, the regional financial management independence ratio is still low, the activity ratio is not good, and the growth ratio is good. This research is the same as research conducted that the Financial Performance of Village Fund Allocation (ADD) at the Kagungan Rahayu Village office, Menggala District, Tulang Bawang Regency is classified as Effective 2) the calculation of the Growth Ratio can be seen that the Village Fund Allocation Income Growth Ratio (ADD) for the Kagungan Rahayu Village office finances Menggala sub-district, Tulang Bawang Regency in 2019-2020 experienced a decline and growth. The Village Fund Allocation (ADD) expenditure for the Kagungan Rahayu Village office, Menggala sub-district, Tulang Bawang Regency showed positive and negative growth.
 Keywords: Effectiveness Ratio, Growth Ratio
 
 
 
 
 
 
 

Penelitian ini bertujuan untuk mendeskripsikan kinerja keuangan daerah Provinsi Sumatera Utara periode tahun 2009 s/d 2016, serta melakukan evaluasi dengan mengkaji dampak atau pengaruh kinerja keuangan tersebut terhadap variabel-variabel ekonomi makro dan kesejahteraan masyarakat. Secara umum penelitian ini menggunakan pendekatan kuantitatif. Dalam penelitian ini peneliti menggunakan deskriptif kuantitatif (menggunakan rumus-rumus rasio keuangan) dan regresi linier berganda untuk melakukan analisis jalur terhadap variabel-variabel penelitian. Berdasarkan perhitungan rasio-rasio keuangan daerah terhadap Laporan Realisasi Anggaran Pemerintah Provinsi Sumatera Utara periode tahun 2009 s/d 2016 diketahui bahwa : 1) Rasio kemandirian keuangan daerah Pemerintah Provinsi Sumatera Utara berada pada kriteria tinggi dengan nilai rasio kemndirian rata-rata sebesar 157.06%; 2) Rasio efektifitas keuangan daerah Pemerintah Provinsi Sumatera Utara berada pada kriteria cukup efektifdengan nilai rasio efektifitas rata-rata sebesar 95.41%; 3) Rasio efiiensi keuangan daerah Pemerintah Provinsi Sumatera Utara berada pada kriteria cukup efisien dengan nilai rasio efisiensi rata-rata sebesar 89.11%; 4) Berdasarkan perhitungan Rasio keserasian antara belanja rutin (operasi) dan belanja pembangunan (modal) periode tahun 2009 sampai dengan 2016, terlihat ketimpangan yang jauh antara nilai belanja operasi terhadap belanja modal. Pada periode tersebut rata-rata komposisi belanja operasi dari total nilai belanja adalah 81.25%, sedangkan belanja modal hanya 18.72%; dan 5) Secara kumulatif rasio pertumbuhan keuangan daerah provinsi Sumatera Utara tidak menunjukkan pertumbuhan yang stabil. Belum mencerminkan tujuan yang pasti. Nilai rasio pertumbuhan TPD, PAD dan belanja modalyang seharusnya tumbuh stabil kearah yang meningkat, untuk menggambarkan kinerja yang baik dari Pemerintah daerah didalam usaha mengumpulkan sumberdaya keuangan untuk membiayai belanja daerah, belum menunjukkan pertumbuhan yang stabil. Dari perhitungan analisis regresi model pertama, diketahui bahwa seluruh variabel independen (rasio kemandirian, rasio efektifitas, dan rasio efisiensi) tidak ada yang memiliki nilai signifikansi (P. value) ≤ 0.05. Artinya kinerja keuangan Pemerintah Provinsi Sumatera Utara periode tahun 2009 sampai dengan 2016 berupa rasio kemandirian, rasio efektifitas dan rasio efisiensi belum berpengaruh signifikan terhadap variabel pertumbuhan ekonomi Provinsi Sumatera Utara (H1, H2, dan H3 ditolak. Dari perhitungan analisis regresi model kedua, diketahui bahwa variabel pertumbuhan ekonomi memiliki nilai signifikansi (P.value) sebesar 0.666 atau ≥ 0.05, yang berarti bahwa pertumbuhan ekonomi Provinsi Sumatera Utara periode tahun 2009 sampai dengan tahun 2016 belum berpengaruh signifikan terhadap variabel tingkat pengangguran. Dari perhitungan analisis regresi model ketiga, diketahui bahwa variabel pertumbuhan ekonomi memiliki nilai signifikansi (P.value) sebesar 0.777 atau ≥ 0.05, yang berarti bahwa pertumbuhan ekonomi Provinsi Sumatera Utara periode tahun 2009 sampai dengan tahun 2016 belum berpengaruh signifikan terhadap variabel tingkat kemiskinan.
 Kata kunci :Evaluasi, Keuangan Daerah, Pemerintah Provinsi Sumatera Utara

This study aims to determine regional financial performance based on the ratio of fiscal decentralization, regional financial independence ratio, effectiveness ratio, regional financial efficiency ratio, compatibility ratio, and growth ratio in Pemalang Regency for the 2016-2020 fiscal year. The method in this research is descriptive quantitative. The data used in the form of secondary data in the form of an annual report on budget realization from the official website of the Pemalang Regency government. The results of this study are the ratio of the degree of fiscal decentralization is included in the very good category, the independence ratio is included in the delegative category, the effectiveness ratio is included in the effective category, the efficiency ratio is included in the efficiency category, the compatibility ratio of the results of the realization is more optimized for routine capital expenditure purposes, and The result of the percentage growth ratio of the Pemalang Regency government prioritizes its regional expenditures for operating expenses compared to its capital expenditures. The performance of local financial management in Pemalang Regency based on financial ratio analysis is quite good, in managing PAD it is effective and efficient, and the level of regional independence is good.

This study aims to determine regional financial performance based on the ratio of fiscal decentralization, regional financial independence ratio, effectiveness ratio, regional financial efficiency ratio, compatibility ratio, and growth ratio in Pemalang Regency for the 2016-2020 fiscal year. The method in this research is descriptive quantitative. The data used in the form of secondary data in the form of an annual report on budget realization from the official website of the Pemalang Regency government. The results of this study are the ratio of the degree of fiscal decentralization is included in the very good category, the independence ratio is included in the delegative category, the effectiveness ratio is included in the effective category, the efficiency ratio is included in the efficiency category, the compatibility ratio of the results of the realization is more optimized for routine capital expenditure purposes, and The result of the percentage growth ratio of the Pemalang Regency government prioritizes its regional expenditures for operating expenses compared to its capital expenditures. The performance of local financial management in Pemalang Regency based on financial ratio analysis is quite good, in managing PAD it is effective and efficient, and the level of regional independence is good.

This study aims to analyze and evaluate (1) comprehensive regional development to produce regional growth that is in line with the regional budget; (2) making good and appropriate financial management so that the improvement of the economic development process has an impact after the implementation of the regional autonomy policy; (3) Each region can be responsible for regional authority in regional development so that good financial management is expected to be a reality for local governments to support their growth and development; (4) Increasing the potential of financial performance and this ability is indicated by compliance with specific rules and regulations as stipulated by SAP when managing financial. This research was conducted in the district /city government in the area of ​​North Sumatra Province. The population used was 33 districts/cities (25 districts and eight cities) with the year of observation for five years starting from 2018 to 2022 the number of observations was obtained as many as 165, the data used was secondary data, the data collection method which was the data documentation method was obtained From the Directorate General of Finance Balance of the Ministry of Finance of the Republic of Indonesia, the website of the Central Statistics Agency, the website of each regional government that is the research sample, and other related sources. The results of this study indicate that (1) Local own-source revenue has a significant positive effect on financial performance; (2) operating expenditure has a significant positive effect on financial performance; (3) Revenue sharing fund has a significant positive effect on financial performance; (4) General Allocation Fund has no significant effect on financial performance; (5) Special Allocation Fund has a significant positive effect on financial performance; (6) the working period of regional heads has no significant effect on financial performance; (7) capital expenditure can moderate the effect of local own-source revenue on financial performance; (8) Capital expenditure cannot moderate the effect of operating expenditure on financial performance; (9) Capital expenditure can moderate the effect of revenue sharing fund on financial performance; (10) Capital expenditure cannot moderate the effect of general allocation funds on financial performance; (11) Capital expenditure can moderate the effect of special allocation funds on financial performance; (12) Capital expenditure cannot moderate the effect of the working period of regional heads on financial performance. Keywords: good governance, financial management system, regional autonomy policy, financial performance.

This study aims to analyze the financial and non-financial performance of the Bogor District Office, especially in terms of public works and spatial planning. This method is applied to measure the financial performance using the independence ratio, activity ratio, efficiency ratio, and growth ratio and measure the non-financial performance of the Office using the Community Satisfaction Survey based on the Minister of State Apparatus Empowerment and Bureaucratic Reform RT Regulation Number 14 of 2017. Through a case study approach, data will be collected and analyzed from various sources, including financial data and community satisfaction surveys. The method used in this research is descriptive analysis.

This study aims to determine the Financial Performance of the South OKU Local Government by using the Financial Ratio Analysis on the Regional Government Budget of the South OKU Regency in the fiscal year of 2013-2017. The type of research used in this research is descriptive research. The data that is processed is the Summary of Regional Government Budget for the Fiscal Year of 2013-2017, it is obtained from the Central Bureau of Statistics of South OKU Regency. The analysis used to analyze the Regional Financial Performance is by calculating the Independence Ratio, Growth Ratio, and Activity Ratio. Based on the results of calculations and analysis of Regional Financial Performance it can be concluded, that the Criteria for Rating the Independence Level can be said it is very Effective with an average ratio of 1,087.33%. South OKU Regency Government's Growth Rate is ineffective with an average income growth ratio is 45.19%, total revenue growth is 11.53%, routine expenditure growth is 13.91% and development expenditure growth is 10.81%. Activity Ratios indicate imbalance on expenditure of the South OKU local government with an average routine expenditure growth ratio of 103.08% and development expenditure of 56.03%.

This study aims at determining the comparative analysis of the financial performance of the provincialgovernments in Indonesia and determines whether there are differences in the financial performance of theprovincial governments in Indonesia based on self-sufficiency ratio, the ratio of PAD effectiveness, efficiencyratios, activity ratios, and growth ratios.The data used in this study is a secondary data is the 2008-2010 Regional Financial Statements at 33provinces in Indonesia. The data is taken from the official website www.djpk.depkeu.go.id General Directorof Fiscal Balance and the Central Bureau of Statistics (BPS). Analysis techniques used in this research is theanalysis of financial ratios and analysis of financial performance of the different test, if the data werenormally distributed and are eligible One Way ANOVA test, then the researcher would use One Way ANOVAtest. Conversely, if the data are not normally distributed, the researcher would use the Kruskal Wallis test.The analysis revealed comparative financial performance of provincial governments in Indonesia 2008-2010period based on ratio analysis rated the independence of East Java first. Effectiveness ra tio analysis resultsPAD rated first province of West Papua. The results of the efficiency ratio analysis Bali Province rated first.The results of the activity ratio analysis routine and development expenditures West Sulawesi prioritizedevelopment expenditure compared to regular shopping. Results of analysis of 2009 growth rate PADprovince in Indonesia has decreased from the previous year. Earnings growth ratio DI Jogjakarta andGorontalo Province has increased from 2008-2010, instead of West Sumatra, West Nusa Tenggara, SouthKalimantan, Southeast Sulawesi and West Papua and other provinces decreased fluctuate. Routineexpenditure growth ratio Bengkulu province and Jakarta has increased from 2008-2010, instead of NorthSumatra, Riau, Jambi, Bangka Belitung, West Nusa Tenggara, South Kalimantan, Central Sulawesi, Malukuand Papua and other provinces decreased fluctuate. The ratio of development expenditure growth Acehprovince, Jambi, Central Java, Yogyakarta, West Kalimantan, Central Kalimantan, Central Sulawesi, WestSulawesi and West Papua has increased from 2008-2010, instead of North Sumatra, Lampung, East NusaTenggara, South Sulawesi and Papua and other provinces decreased fluctuate. Kruskal Wallis test resultsdifferent that there is no significant difference in the financial performance of the provincial government asseen from the 2008-2010 period Indonesi efficiency ratio, revenue growth, revenue growth, growth in routineexpenditure and development expenditure growth, so that the others there is a difference. Keywords: Financial Performance, Independence, PAD Effectiveness, Efficiency, Activity, Growth.