Government Financial Performance Research Articles

Pengaruh Pendapatan Asli Daerah Dan Pendapatan Transfer Terhadap Kinerja Keuangan Pemerintah Daerah Provinsi Jawa Timur

This research aims to examine the influence of Regional Original Income, General Allocation Funds and Special Allocation Funds on Regional Government Financial Performance. Using 38 samples of Regional Revenue and Expenditure Budget Realization Reports (APBD) for Regency/City Regional Governments in East Java Province for the 2020-2022 period which have been officially published and audited by the East Java Province Representative Financial Audit Agency (BPK Jatim). Testing was carried out using multiple regression. The test results prove that Regional Original Income has an influence on Regional Government Financial Performance. General Allocation Funds and Special Allocation Funds have no effect on Regional Government Financial Performance.

REGIONAL REVENUES, AUDIT OPINIONS, LOCAL GOVERNMENT FINANCIAL PERFORMANCE: THE MODERATING ROLE OF CAPITAL EXPENDITURE

The existence of regional autonomy policies causes regional governments to have their respective authorities in administering government. It encourages increased performance and accountability. In addition, the Covid-19 outbreak that has hit has made people increasingly pay attention to the performance of local governments. This research examines the factors influencing the financial performance of local governments in districts/cities in South Sulawesi. The independent variables used are regional revenue and audit opinion. This study also aims to investigate the effect of capital expenditure as a moderator in the connection between the independent and dependent variables. This study employs secondary data from www.djpk.kemenkeu.go.id and https://e-ppid.bpk.go.id/, as well as multiple linear regression analytic approaches. This research finds that regional revenue significantly negatively affects local government financial performance. In addition, audit opinions significantly positively influence financial performance. However, capital expenditure does not have a moderating role in these two relationships.

Pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan Belanja Modal terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Pulau Sumatera Tahun 2021

This study aims to analyze the effect of local original income, balancing funds, and capital expenditure on the financial performance of district/city governments on the island of Sumatra in 2021. This study used a quantitative approach. The samples taken in this study were based on predetermined criteria. The results of the sample selection of 106 regional governments which are Regency / City regional governments on the island of Sumatra in 2021. Multiple regression analysis to test the hypothesis was carried out using SPPS 29 which showed the results of the study that local original revenue had a significant positive effect on local government financial performance, while balancing funds and capital expenditure had a significant negative effect on local government financial performance.

The Development of Local Government Financial Performance Research in Indonesia in the VUCA Era: A Conceptual Review

This study aims to provide empirical evidence on the development of Government financial performance research in Indonesia. Researchers identified articles with financial performance cause-and-effect relationships. This study analyzed 18 articles on government financial performance in Indonesia obtained from 13 nationally accredited journals indexed by the Ministry of Research, Technology and Higher Education (Kemenristedikti), namely Sinta 1 and Sinta 2. The researcher classified the articles based on the variables used, then analyzed them using the charting field method. This study found that financial factors such as expenditure, intergovernmental revenue and leverage are more frequently used in research. In addition, there are some variables that give inconsistent results and should be studied further to find these inconsistencies. VUCA indirectly creates new trends that are important for practitioners and academics.

Pengaruh Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah terhadap Kinerja Keuangan Pemerintah: Studi Empiris pada OPD Provinsi Sumatera Barat

This study aims to analyse the influence of regional financial management and regional financial accounting system on government financial performance. The research was conducted at the West Sumatera Province Regional Apparatus Organization. The sampling technique uses purposive sampling. Method Data collection was carried out using a questionnaire. Regression analysis Multiple tests were carried out to test the hypothesis using SPSS 20 with results research shows that regional financial management has a positive effect on government financial performance while the regional financial accounting system does not has an influence on the government's financial performance.

The Government's Internal Control System and Financial Performance Supervision Mechanism

The study uses a quantitative approach to determine whether the effectiveness of internal control functions affects the financial performance of the Ambon City Government. Primary data used. All Ambon City Government employees are included in this research population. Purposive sampling consisted of 63 individuals. Data is collected through the dissemination of questionnaires and analyzed using simple linear regression analysis. The results of this study show that the financial performance of the Ambon City government is strongly influenced by the performance of internal control functions.

Analysis Of the Value for Money in Measuring the Financial Performance of Pamekasan District Government for Fiscal Year 2017-2021

This study to determine the financial performance Government of Pamekasan Regency by using the Value for Money concept to measure the level of economical, eficiency and ef ectiveness of the regional finance of the Pamekasan Regency for the 2017- 2021 fisical year. The research used secondary data from the Pamekasan Regency Regional Revenue and Financial Management agency website. This research was conducted by taking data for 5 years. This research is a descriptive study with the object being studied is the data of the Financial Report of Pamekasan Regency Local Government which is the Government’s Regional Revenue and Expenditure Budget Realization Report (RAPBD). The data collection method used is documentation. The data analysis technique used is quantitative descriptive analysis. Based on the results of research on local financial performance Government of Pamekasan regency using the Value for Money concept based on 3 main ratio such as economy, efficiency, effectiveness. The results of the research from an economic level are that in the 2017 to 2021 budget year, the Pamekasan Regency Government succeeded in achieving an economic performance level of between 80.4% and 88% with the "economic" criteria. The average economic level for 5 years is 83.58%, which means it is in the economic category. In terms of efficiency, the research results show that the efficiency level of the Pamekasan Regency Government's financial performance in 2017-2018 was efficient and in 2019-2021 it was inefficient. The average efficiency level for 5 years is 100.66%, which means it is in the inefficient category. The results of calculating the level of effectiveness of the Pamekasan Regency Government's financial performance in 2017-2018 were in the "effective" category and in 2019-2021 described "ineffective" in revenue management with an average effectiveness level of 100.7%. Based on the results of these studies, the Value for Money concept is very good to be applied to the Government of Pamekasan Regency because it can comprehensive performance overview.

Analysis Of The Value For Money In Measuring The Financial Performance Of Pamekasan District Government For Fiscal Year 2017-2021

Abstract This study to determine the financial performance Government of Pamekasan Regency by using the Value for Money concept to measure the level of economical, eficiency and ef ectiveness of the regional finance of the Pamekasan Regency for the 2017- 2021 fisical year. The research used secondary data from the Pamekasan Regency Regional Revenue and Financial Management agency website. This research was conducted by taking data for 5 years. This research is a descriptive study with the object being studied is the data of the Financial Report of Pamekasan Regency Local Government which is the Government’s Regional Revenue and Expenditure Budget Realization Report (RAPBD). The data collection method used is documentation. The data analysis technique used is quantitative descriptive analysis. Based on the results of research on local financial performance Government of Pamekasan regency using the Value for Money concept based on 3 main ratio such as economy, efficiency, effectiveness. The results of the research from an economic level are that in the 2017 to 2021 budget year, the Pamekasan Regency Government succeeded in achieving an economic performance level of between 80.4% and 88% with the "economic" criteria. The average economic level for 5 years is 83.58%, which means it is in the economic category. In terms of efficiency, the research results show that the efficiency level of the Pamekasan Regency Government's financial performance in 2017-2018 was efficient and in 2019-2021 it was inefficient. The average efficiency level for 5 years is 100.003%, which means it is in the inefficient category. The results of calculating the level of effectiveness of the Pamekasan Regency Government's financial performance in 2017-2018 were in the "effective" category and in 2019-2021 described "ineffective" in revenue management with an average effectiveness level of 100.7%. Based on the results of these studies, the Value for Money concept is very good to be applied to the Government of Pamekasan Regency because it can comprehensive performance overview. Keyword: Value for Money; Regional Financial Performance; economy, efficiency, effectiveness.

Determinan Kinerja Keuangan Pemerintah Daerah dengan Belanja Modal sebagai Variabel Moderating (Studi Empiris Pada Kabupaten/Kota di Provinsi Jambi)

Regional Budget of Revenue and Expenditure Management in Jambi Province is not yet optimal, due to the inadequate ratio between direct and indirect expenditure. The purposes of this research are to: 1) examine the impact of District Own-Source Revenue and equalization fund 1individually towards local government financial performance on regency/city of Jambi Province 12016-2020; 2) examine the significance of District Own-Source Revenue and equalization fund impact simultaneously towards local government financial performance on regency/city of Jambi Province 12016-2020; dan 3) examine whether capital expenditures is capable to become the moderating variable 1between District Own-Source Revenue and equalization fund with local government financial performance on regency/city of Jambi Province 2016-2020. This research uses the type of causal research. The population of this research is regency/city government in Jambi Province which consists of 9 regencies and 2 cities. Data analysis technique that is used in this research is multiple linear regression analysis. The result indicates that: 1) individually District Own-Source Revenue gives positive and significant impact towards local government financial performance, meanwhile equalization fund gives negative and significant impact towards local government financial performance; 2) both District Own-Source Revenue and equalization Fund significantly impact local government financial performance; and 3) based on residual test results, it shows that capital expenditures is the only variable that is able to moderate the correlation between District Own-Source Revenue towards local government financial performance.

The Effect of Capital Expenditure on Regional Financial Performance With Local Original Income as an Intervening Variable in Districts and Cities in NTT Province in 2017-2021

The research aims to analyze the influence of capital expenditure for local government financial performance through local government revenue as intervening variables. The sampling technique in this study is to use the purposive sampling method. The object of this research is all districts and cities in NTT, with a sample of 22 districts and cities. The data used is a type of secondary data, which was obtained from the realization of the 2017-2021 district and city revenue and expenditure budget (APBD) in NTT. The results of this study indicate that capital expenditures have an influence on local government revenue, and local government revenue has an influence on local government financial performance. Apart from that capital expenditures have a local government financial performance, with all of them having a positive correlation. The local government revenue is able to mediate the relationship between capital expenditures on local government financial performance.

Budget Absorption Analysis of Financial Performance in Production Forest Areas in Karawang Regency

This research comprehensively explores and analyzes the causal relationship between budget planning, budget execution, and the government's internal control system on budget absorption, as well as the impact of budget absorption on financial performance. The research method used is a quantitative description technique involving 200 respondents as a sample. Path analysis is used as a quantitative data analysis tool in this study. The research results show several important findings, namely: 1) Budget planning has a significant influence on budget absorption in the forestry production area in Karawang. 2) Budget compliance has an impact on budget absorption in the Karawang production forest area. 3) The government's internal management system has an impact on budget absorption in the Karawang production forest area. 4) Budget absorption has an impact on financial performance in the Karawang production forest area. 5) Budget absorption plays a role as a mediator between budget planning and financial performance in the production forest area of Karawang Regency. 6) Budget absorption plays a role as a mediator between household implementation and financial performance in the production forest area of Karawang Regency. 7) Budget absorption plays a role as a mediator between the government's internal management system and financial performance in the Karawang production forest area

Pengaruh Akuntabilitas dan Transparansi terhadap Kinerja Keuangan Organisasi Perangkat Daerah (OPD) Kota Bengkulu

This research aims to prove the influence of accountability and transparency on the financial performance of regional government organizations in the city of Bengkulu. This research uses a quantitative type of research using primary data. The data collection technique was obtained through a questionnaire, the sampling method used in this research was a sampling census of 30 Regional Apparatus Organizations with representatives of 2 financial employees in each agency. This research uses a multiple linear regression analysis method which is processed using SPSS 25. The research results showed that accountability had a positive and significant effect on financial performance, while transparency had a negative and significant effect on the financial performance of Bengkulu City Regional Apparatus Organizations. It is hoped that this research will have benefits and influence on the development of government agency performance. If the government realizes the importance of an accountable and transparent government on government financial performance.

Pengaruh Pendapatan Asli Daerah, Pendapatan Transfer dan Pembiayaan Daerah terhadap Kinerja Keuangan Pemerintah Daerah Gerbang Kertosusila

The”regional government's financial performance, which is still not at a good stage in the 2017–2021 period, as measured by the Gerbang Kertosusila regional government harmony ratio, is the background for this research. Original regional income, transfer income, and regional financing are elements that influence the financial success of regional governments. The aim of this research is to find out whether regional finances, local original income and transfer income have an effect on the financial performance of the Pintu Kertosusila regional government from 2017 to 2021. The data in this research was collected quantitatively through researcher observation. The research data was then analyzed in SPSS version 25.0 using multiple linear regression analysis techniques. Based on the results of this research, PAD (X1) has a positive impact on regional government financial performance, transfer income (X2) has a negative impact on regional government financial performance, and regional financing (X3) has no significant impact on regional government financial performance.

أثر تطبيق المعايير الدولية الحديثة للمراجعة الداخلية على ضبط وترشيد الأداء المالي والإداري للقطاع الحكومي: بالتطبيق على وزارة المالية السودانية

The study aimed to demonstrate the impact of applying international standards for internal control and internal auditing in evaluating financial and administrative performance in the government sector. The problem of the study focused on the weakness of internal auditing in the government sector and the presence of obstacles that limit the ability of the General Administration of Internal Auditing to evaluate government financial performance. Three hypotheses were developed. Designing a questionnaire, and after collecting and analyzing data from the respondents, the study concluded that there is a statistically significant relationship between the application of standards of control and internal auditing and controlling administrative performance in the government sector at a significant level (0.000) and between the consistency of laws and regulations for internal auditing in increasing the effectiveness of internal auditing in evaluating and controlling And rationalizing the financial performance in government units at a significance level (0.000) and between training and qualifying auditors in accordance with international standards for control and internal auditing and evaluating administrative and financial performance in government units) at a significance level (0.000). The study recommended the need to regulate the affairs of the internal audit profession by establishing the professional association responsible for that. It also recommended There is a need to reduce the costs of applying professional performance standards so that they can be applied to confront the phenomenon of financial corruption.

EVALUATION OF THE FINANCIAL PERFORMANCE OF THE CITY GOVERNMENT TANGERANG USING THE VALUE FOR MONEY METHOD FOR THE PERIOD 2014-2016

Accountability is not just the ability to show how public money has been spent, but includes the ability to show that public money has been spent economically, efficiently and effectively through good implementation. This study aims to evaluate financial performance of the Tangerang City Government using the Value for Money method for the period 2014-2016. This research method uses quantitative analysis techniques and using the Value for Money method. The results showed that the economic ratio of the financial performance of the Tangerang City Government financial performance of the Tangerang City Government is included in the economic category because the Tangerang City Government was able to make the expenditure realization always less than the budget budget set. The efficiency ratio of the financial performance of the Tangerang City Government during period 2014-2016 is already included in the efficient category, but the efficiency ratio of the Tangerang City Government has been decreasing for 3 years. The efficiency ratio of the Tangerang City Government has been decreasing for 3 years. Effectiveness ratio financial performance of the Tangerang City Government during the period 2014-2016 was categorized as effective, even exceeding the revenue budget target that had been determined. It can be concluded that the financial performance of the Tangerang City Government Tangerang City Government for the period 2014-2016 has been running well based on the concept of Value for Money. Value For Money concept.

PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, SISA LEBIH PEMBIAYAAN ANGGARAN DAN BELANJA DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAMBI

Regional government financial performance is the level of achievement of work results in the field of regional finance and a tool that can be used to record, measure, assess and achieve effective and efficient implementation of regional financial management. This research aims to examine the influence of local original income, balancing funds, excess budget financing and regional expenditure on the financial performance of district/city regional governments in Jambi province for the 2018-2022 period. The data used is secondary data obtained from the Jambi Province DJPK website and the total data is 55 from 11 district/city samples obtained using non-probability sampling techniques. The results of the research reveal that the regional original income variable has a positive effect on the financial performance of regional governments and the remaining variables over budget financing and regional expenditure have a negative effect on the financial performance of regional governments, but the balancing funds variable has no effect on the financial performance of regional governments. The results of this research indicate the importance of increasing regional funds in improving government performance and services to the community.
 
 Keywords: Regional Original Income, Balancing Funds, Excess Budget Financing, Regional Expenditures, Regional Government Financial Performance.

COMPARISON OF THE FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS IN INDONESIA BEFORE AND DURING THE COVID-19 PANDEMIC: A LITERATURE REVIEW

This journal manuscript is the result of a literature review analyzing approaches to evaluating regional government financial performance in Indonesia before and during the COVID-19 pandemic. This research uses a systematic literature review method with a sample of 20 articles. The results of the analysis show that the independence, efficiency and effectiveness ratios are the main ratios used in evaluating regional government financial performance. The COVID-19 pandemic has had a significant impact on financial performance with the majority of studies recording a decline in performance in 2020, although some cases experienced an increase. Further research is needed to understand the long-term impact of the pandemic on the financial performance of local governments in Indonesia.

Factors affecting financial performance in regional governments, legislative measures & audit findings of The Financial Audit Agency (BPK)

The aim of this research is to identify the determinants of financial performance of both the central government and regional governments. This research uses a meta-analysis approach with a sample of several articles, both from academic journals, theses or theses that examine government financial performance published from 2015 to 2022. The results of the research show that there are several factors that determine regional government financial performance, namely the level of wealth regions, size of local government, leverage, local tax revenues, audit findings. On the other hand, the level of dependence on central government, capital expenditure and legislative size are not proven to be factors that influence local government financial performance.

Analysis of the financial performance and financial ratio analysis of the regional government of North Sumatra province for the 2016-2022 fiscal year

Regional autonomy is the right, authority, obligation of regions to regulate and manage their own households in accordance with applicable laws and regulations in accordance with Article 1 of UU No. 32 of 2004. The implementation of the regional autonomy system requires regional government officials to be able to manage finances in their regions. effectively and efficiently. The aim of this research is to compare government financial performance in districts/cities in North Sumatra. By examining the results of previous research, and wanting to see the differences between each study in using theory and research methods. The research was carried out by SLR method with content analysis techniques and literature review methods, namely reviewing the differences in the content of each article. The research population is all articles related to the financial performance of regional governments in North Sumatra. The research sample was 4 articles related to the financial performance of local governments in North Sumatra and the sample was selected using purpose sampling.

Fiscal Independence of the Regional Government of Kupang Regency in the Implementation of Regional Government Affairs

The financial performance of the Kupang Regency regional government is important information in making regional financial management policies. One tool for analyzing local government financial performance is by analyzing financial ratios. This research aims to analyze the fiscal independence of the Kupang Regency regional government in 2017-2021. This research is a case study research conducted at the Regional Financial and Asset Management Agency. Data collection using interviews and documentation The results of the research show that the degree of fiscal decentralization over the five year period (2017-2021) is on average 7.5% and Fiscal Independence is on average 6.52% which based on the criteria is categorized as very low This means that regional financial capacity to finance its activities is still very lacking and is dependent on the central government.