Regional Financial Independence Ratio Research Articles

Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pemerintah Kabupaten Siak Tahun Anggaran 2012 - 2016

This study aims to determine the financial performance of the Siak Regency Government for the 2012-2016 fiscal year measured by financial ratio analysis. This research method is quantitative descriptive. The data are secondary data in the form of Budget Realization Report (LRA) for the 2012-2016 fiscal year. The analysis shows that the financial performance of the Siak Regency Government measured by ratio of regional financial independence shows very low with an average ratio of 9.83%. Furthermore, if measured by ratio of regional financial efficiency shows efficient with an average ratio of 67.51%. Then when measured by ratio of the effectiveness of Own-Source Revenue (PAD) shows effective with an average ratio of 112.51%. When observed by growth ratio shows fluctuation conditition. The Last, measured from the equivalent ratio, especially the ratio of operating expenditure show average ration 64.95% and capital expenditure 31.53%. We conclude that the financial performance of the Siak Regency Government is efficient in terms of spending expenses to obtain revenue with the realization revenue received by government and effective in order to increase revenue of Own-Source Revenue (PAD) to self-financing for government program due to society tend to pay tax and retribution. Beside that the government should maintan success from year to year and focus more on capital expenditure budgeting than operating expenditure budgeting.

ANALISIS KEUANGAN DAERAH PADA PEMERINTAH KABUPATEN TABALONG

This study aims to examine and analyze the regional financial performance of the Tabalong District government based on regional financial analysis for the period og 2010 to 2017 the analysis techniques used include the Regional Financial Independence Ratio,Fiscal Decentralization Ratio,PAD Effectiveness Ratio,PAD Growth Ratio,and Activity Ratio. The data used are secondary data obtained from the Regional Finance Agency Of South Kalimantan Province and the Directorate General of Fiscal Balance of the Ministry of finance. The results of the analysis obtained in this studi are : 1) Regional independence ratio in general from 2010 to 2017 falls into the very low category. 2) The Fiscal Decentralization Ratio in general from 2010 to 2017 falls into the very poor category 3) The PAD Effectiveness Ratio in general from 2010 to 2017 falls into the effective category 4) PAD Grow Ratio in general in 2010 to 2017 show that direct expenditure is greater than indirect expenditure in each of the fiscal years.Keywords : Regional Finance, regional autonomy

ANALISIS RASIO UNTUK MENILAI KINERJA KEUANGAN DAERAH KABUPATEN GUNUNGKIDUL TAHUN 2013-2017

The results of the study show that the financial performance of Gunungkidul Regency which still needs attention is the regional dependency ratio and regional financial independence ratio which shows that the financial condition of the Gunungkidul Regency Government is still dominated and highly dependent on the Central Government, while on the effectiveness of Regional Original Revenue and income efficiency shows that Gunungkidul Regency has optimal and efficient capability in managing Regional Original Revenue, then the harmony ratio shows that the proportion of operating expenditure budget allocation still dominates compared to the budget for capital expenditure but there have been efforts to increase the proportion of development expenditure. This research was conducted at the Regional Financial and Asset Agency of the Gunungkidul Regency Government. This research approach uses a quantitative descriptive approach by collecting data contained in the Regional Expenditure Budget and in the Gunungkidul District Government Financial Report for the 2013-2017 budget year. The results of the study show that the financial performance of Gunungkidul Regency which still needs attention is the regional dependency ratio and regional financial independence ratio which shows that the financial condition of the Gunungkidul Regency Government is still dominated and highly dependent on the Central Government, while on the effectiveness of Regional Original Revenue and income efficiency shows that Gunungkidul Regency has optimal and efficient capability in managing Regional Original Revenue, then the harmony ratio showsthat the proportion of operating expenditure budget allocation still dominates compared to the budget for capital expenditure but there have been efforts to increase the proportion of development expenditure.

Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah

This study aims to analyze the effect of local government characteristics on the level of mandatory disclosure of local government financial statements (LKPD) based on Government Accounting Standards. The sample in this study amounted to 57 District / City LKPDs in Indonesia in 2015-2017. The average level of mandatory disclosure of Regional Government Financial Reports is 61%. The size of the local government, the age of the regional government, the number of SKPD, the Dependency Level, the Regional financial independence ratio, and the Audit Opinion did not influence the level of mandatory disclosure of local government financial statements. While the wealth of the Regional Government has a positive and significant effect on the level of mandatory disclosure of local government financial statements.

ANALISIS RASIO UNTUK MENILAI KINERJA KEUANGAN DAERAH KABUPATEN GUNUNGKIDUL TAHUN 2013-2017

The results of the study show that the financial performance of Gunungkidul Regency which still needs attention is the regional dependency ratio and regional financial independence ratio which shows that the financial condition of the Gunungkidul Regency Government is still dominated and highly dependent on the Central Government, while on the effectiveness of Regional Original Revenue and income efficiency shows that Gunungkidul Regency has optimal and efficient capability in managing Regional Original Revenue, then the harmony ratio shows that the proportion of operating expenditure budget allocation still dominates compared to the budget for capital expenditure but there have been efforts to increase the proportion of development expenditure. This research was conducted at the Regional Financial and Asset Agency of the Gunungkidul Regency Government. This research approach uses a quantitative descriptive approach by collecting data contained in the Regional Expenditure Budget and in the Gunungkidul District Government Financial Report for the 2013-2017 budget year. The results of the study show that the financial performance of Gunungkidul Regency which still needs attention is the regional dependency ratio and regional financial independence ratio which shows that the financial condition of the Gunungkidul Regency Government is still dominated and highly dependent on the Central Government, while on the effectiveness of Regional Original Revenue and income efficiency shows that Gunungkidul Regency has optimal and efficient capability in managing Regional Original Revenue, then the harmony ratio shows that the proportion of operating expenditure budget allocation still dominates compared to the budget for capital expenditure but there have been efforts to increase the proportion of development expenditure.

Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Yang Memperoleh Opini WTP Dengan Pemerintah Daerah Yang Memperoleh Opini Non WTP

The research aims to find out: empirical evidence of financial performance comparisons of District/city governments with unexempted fair opinions (WTP) and non WTP based financial performance ratios in West Sumatera province in 2015-2017. Selection of samples using purposive sampling method. The regional government's financial performance is measured by the ratio of regional financial independence, effectiveness ratio, efficiency ratio, operating expenditure ratio, capital expenditure ratio and growth ratio compared between local governments that have WTP and non WTP opinions are obtained through the financial statement of the Local government (LKPD) which has been audited by the Financial Audit Board of BPK. Hypothesis testing using different independent T-Test tests. The results of this research proved that there is a difference in financial performance from various financial ratios between the city/District government that obtained WTP and non WTP opinions, with the results thitung 2,207 >This 2.003 a significant value of 0.103>0.05. And there are differences in financial performance criteria of efficiency, effectiveness, shopping operations, capital expenditure and growth of PAD between the city/District government that obtained the opinion WTP and non WTP.

Kemampuan fiskal daerah dan pengaruh belanja daerah terhadap pertumbuhan ekonomi Kabupaten Tanjung Jabung Barat

The purpose of this study was to determine and analyze 1) the proportion of regional expenditure in Tanjung Jabung Barat Regency; 2) regional fiscal capacity in West Tanjung Jabung Regency; 3) the ratio of regional financial independence of West Tanjung Jabung Regency; 4) the financial performance of the regional government of West Tanjung Jabung Regency and 5) the influence of regional spending on economic growth in the West Tanjung Jabung Regency. The data used in this study are secondary data. The analysis tool used is multiple linear regression. The results showed that the proportion of indirect expenditure to regional expenditure tended to decrease, while the proportion of direct expenditure to regional expenditure had an increase. The fiscal capacity of Tanjung Jabung Barat Regency for 11 years is still very lacking at the interval scale. The regional financial independence of West Tanjung Jabung Regency is in the low criteria. The regional financial performance of Tanjung Jabung Barat Regency is in the low and very low criteria. Regional expenditure influences economic growth in West Tanjung Jabung Regency. Keywords: Fiscal, Financial, Performance

EVALUASI KINERJA KEUANGAN DAERAH PEMERINTAH KABUPATEN KERINCI TAHUN ANGGARAN 2008 – 2015

ABSTRAK
 Penelitian ini bertujuan untuk mengetahui kinerja keuangan Kabupaten Kerinci pada tahun 2008 sampai dengan tahun 2015. Jenis penelitian ini adalah jenis penelitian yang bersifat deskriptif Kualitatif dan Kuantitatif, dengan memggunakan data sekunder yaitu data yang bersumber dari Laporan Keuangan Pemerintah Kabupaten Kerinci yang telah diaudit Badan Pemeriksa Keuangan (BPK) mulai dari tahun 2008 sampai dengan tahun 2015. Analisis terhadap kinerja keuangan daerah Kabupaten Kerinci merupakan informasi yang penting terutama untuk membuat kebijakan dalam pengelolaan keuangan daerah dan menilai pemerintah berhasil mengelola keuangannya dengan baik, serta memberikan dampak yang positif terhadap kesejahteraan masyarakat. Salah satu alat ukur yang dapat digunakan untuk menganalisis kinerja daerah Kabupaten Kerinci dalam mengelola keuangan daerahnya adalah melakukan analisis Rasio Kemandirian, Rasio Ketergantungan Daerah, Rasio Desentralisasi Fiskal, Rasio Efektifitas, dan Rasio Efesiensi..
 Kata kunci: Rasio Kemandirian Keuangan Daerah, Rasio Ketergantungan Daerah, Rasio Desentralisasi Fiskal, Rasio Efektifitas, Rasio Efesiensi.

The Effect of Financial Ratio to Human Development Index (Based on the Study in Districts and Cities of West Java)

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Analisis Kemandirian Keuangan Daerah (Studi Kasus: Provinsi Banten Tahu 2011-2015)

Desentralisasi dijalankan bertujuan untuk memotong rantai birokrasi pelayanan publik sekaligus mengupayakan terciptanya aspek kemandirian. Salah satu kebijakannya melalui pemekaran daerah termasuk Provinsi Banten. Sayangnya, pemekaran daerah justru identik dengan hal negatif khususnya terkait kinerja keuangan daerah. Untuk itulah, penelitian ini dilakukan demi mendapatkan gambaran kinerja keuangan daerah Provinsi Banten 2011-2015. Penelitian menjadi penting dikaitkan posisi Provinsi Banten sebagai penyangga ibu kota negara dalam konsep pengembangan megapolitan, dengan tetap membatasi analisis secara kinerja APBD saja. Dengan menggunakan rasio kemandirian keuangan daerah, disimpulkan Provinsi Banten memiliki kemandirian keuangan daerah dan derajat desentralisasi fiskal sangat tinggi. Hanya di Kabupaten Lebak, Kabupaten Pandeglang dan Kota Serang yang masih berada di level kemandirian sangat rendah. Untuk efektifitas pemungutan PAD maupun Pajak Daerah, efektivitas di seluruh daerah di atas 100%. Artinya efektivitasnya sangat tinggi serta menjadi salah satu yang terbaik secara nasional. Kondisi ini seharusnya dapat dijadikan modal terbesar bagi pemerintah daerah Provinsi Banten sebagai bentuk kearifan lokal yang dapat menjadi alternatif pembentukan modal sosial bagi pembangunan daerah. Modal sosial yang begitu besar ini seharusnya dapat diolah dan dijadikan modal pembangunan daerah ke depannya berpadu dengan pola perencanana pembangunan yang terintegrasi.
 Kata kunci: kinerja keuangan daerah, PAD, kemandirian daerah, desentralisasi fiskal

ANALISIS TINGKAT KEMANDIRIAN KEUANGAN DALAM MENDUKUNG PEMBANGUNAN PADA KABUPATEN KONAWE

This study is to find out whether the financial performance of Regional Government of South Konawe Regency in managing regional finances based on financial ratio of Regional Revenue and Expenditure Budget (APBD) during fiscal year 2013 - 2015. The method of data processing analysis used in this study is Descriptive analysis using the ratio of Regional Financial Independence, Effectiveness and Efficiency Ratio, Activity Ratio and PAD Growth Ratio. Data analysis techniques used in this study are the financial ratio at Regional Budget (APBD) South Konawe District Budget Year 2013- 2015. Based on the calculation and analysis of Regional Financial Capability can be concluded, that the condition of financial capacity Kab. Konawe South is still not ideal. Judging from the calculation of share and growth to the Budget Summary of Revenue and Expenditure District. Konawe Selatan Fiscal Year 2013 to 2015, the data obtained Share of 4.25% and Growth of 16.78%, so the position Kab. South Konawe is in quadrant II which means to be in condition not yet ideal.

Pengaruh pertumbuhan ekonomi terhadap derajat desentralisasi fiskal di Kabupaten Tanjung Jabung Timur

This study aims to analyze: 1) the degree of fiscal decentralization in East Tanjung Jabung Regency as measured by the ratio of fiscal autonomy degrees, regional financial independence ratio and regional financial dependency ratio; 2) the effect of economic growth on the degree of fiscal decentralization of East Tanjung Jabung Regency. The data used are secondary data of Tanjung Jabung Timur Regency during the period 2001 - 2015. Data were analyzed descriptively using fiscal decentralization ratios and using simple linear regression models. The results of the study found: 1) The degree of fiscal autonomy and the regional financial independence ratio of the Tanjung Jabung Regency are classified as very low, while the regional financial dependency ratio is very high; 2) Economic growth has a significant and positive influence on the degree of fiscal autonomy and the financial independence ratio of the East Tanjung Jabung Regency. On the contrary it does not have a significant effect on the regional financial dependency ratio.

Analisis Kinerja Keuangan Daerah Tahun Anggaran 2011 – 2015 Di Kabupaten Sumedang Provinsi Jawa Barat

AbstractLocal financial performance is one measure to see the ability of local in the running local autonomy, especially in implementing fiscal decentralization. Seeing this, the authors are interested in doing research with the title "ANALYSIS OF FINANCIAL PERFORMANCE OF FISCAL YEAR 2011 - 2015 SUMEDANG REGENCY WEST JAVA" to measure how much of Sumedang implement fiscal decentralization by looking at the financial performance.The research combines qualitative research to strengthen the quantitative calculation results with sequential explonatory research model (mixed method). Quantitative data analysis carried out by calculating of the local financial performance with the regression analysis to measure the relative influence the independent variable of the financial performance. While the analysis of qualitative data through interviews to the relevant parties to strengthen the results of quantitative measurements.Result showed that the financial performance of Sumedang seen from the calculation shows the ratio of Degree of Fiscal Decentralization less criteria, with an average calculation of 12% over the five-year budget. Regional Financial Independence Ratio shows a instructive relationship. Growth ratio showed an fluctuated. Effectiveness and efficiency ratios showed criteria PAD is very effective and very efficient. Liquidity ratio to the current ratio is 2.87 while the current ratio shows 2.59. And Asset Turnover ratio shows the number of 10%. Based on these research also known factors that significantly influence the financial performance of Sumedang are PAD and Asset whereas Transferhave negatifely significant influence to financial performance with the contribution of the effect of 100%. The Goverment of Sumedang have some efforts done to increase financial performance through socialiszation, Land Value Zona program, repeated data collection, and intensification or extensification of local tax. Keywords: Local Financial Performance, PAD, Transfer.

ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KAUR

One positive impact of the implementation of regional autonomy is the expansion of provincial and district / city that almost occurred throughout Indonesia. One area is the result of the expansion area Kaur regency in Bengkulu Province. As a new district that grows future regional autonomy, Kaur District has the authority to manage their own regions. The purpose of this study was to determine the Financial Performance of the District Government Kaur. Data collection method used is documentation. While the method of analysis using quantitative methods using financial ratios. Financial Performance of the District Government Kaur years 2001-2014 when viewed from the Regional Financial Independence Ratio is relatively low once (an average of 2.44% per year). Effectiveness Ratio PAD is known that the effectiveness of Kaur regency in 2011, 2013 and 2014 runs Ineffective indicated by the value ratio between 75% -89%, but in 2012 went very effective with a ratio reached 107.3%. Activity Ratio of the ratio of Operating Expenditure quite well that the value ratio between 50% -100% or the average value of 76.7% per year, while the ratio of Capital Expenditure classified as not good because it has value ratio is less than 50% or the average value -rata year by 23.2% per year). Growth in revenue (PAD) Kaur District has increased from year to year, but the growth was relatively moderate growth with an annual average value of 45.22% per year. Key Words: Financial performance, Ratio of Regional Financial Independence, Effectiveness Ratio, Activity Ratio, Growth Ratio, Kabupaten Kaur.

Analisis Kinerja dan Kemampuan Daerah dalam Pelaksanaan Otonomi Daerah Kota Pontianak

Discussion about the Regional Financial Performance and Capabilities required to be processed more deeply, then becomes a problem in this research are: the financial capacity of the region in the implementation of regional autonomy, especially in 2011-2014, when viewed from the degree of decentralization Fiscal Indicators (DDF), Degree of Fiscal Autonomy (DOF), Fiscal Capacity, Needs Fiscal Effort / Effectiveness Ratio Fiscal Position original revenue (PAD) and Tax Performance Indicators and Local Retribution in Pontianak. And will be discussed also about the level of local financial independence in 2011-2014 to support the organizers of regional autonomy as measured by the ratio of Regional Financial Independence and Relationship Patterns in Pontianak. Research conducted at the Office of Pontianak City BPKAD, with the quantitative descriptive analysis method which uses data measured in a numerical scale / number. (Kuncoro, 2003) This analysis aims to determine the level of local financial capacity, level of independence and the readiness of the local government of the city of Pontianak in the implementation of regional autonomy. Results from this study and the performance of Financial Ability in one regional assessed from the ratio of local independence that describes to the extent of financial dependence of local governments to the central government, obtained by comparing the acceptance of PAD to acceptance Assistance and Contribution Regions. From the year 2011-2014, the average calculation independence ratio Pontianak City generate value 21.22% Because of the value is between 0-25%, the city of Pontianak is considered to have very low financial capacity and have a pattern instructive relations with the central government, which where financial dependence on the central government is still low compared to the regional independence.

Regional Financial Performance and Human Development Index Based on Study In 20 Counties/Cities of Level I Region

This research aimed to know the financial performance of local government through regional financial ratio analysis, i.e. regional financial independence ratios, regional financial effectiveness ratios, regional financial efficiency ratios and regional expenditure harmony ratios,as well as analyzing the impact of regional financial performance against the Human Development Index (HDI).This research was conducted in 20 counties/cities in level I region. Analysis techniques used was multiple linear regression analysis with SPSS Statistics 21. The results shows that: (1) Ratio of regional financial independence contributes positive and significant effect to HDI, (2) Ratio of the regional financial effectiveness contributes no significant effect to HDI, (3) Ratio of regional financial efficiency contributes no significant effect to HDI, and (4) Ratio of regional financial harmony expenditure contributes no positive effect to HDI.

PENGARUH KINERJA KEUANGAN KABUPATEN/ KOTA TERHADAP ALOKASI BELANJA MODAL DI PROVINSI SULAWESI UTARA

The regional autonomy policy gives more chance to local goverment for managing their own financial. To determine the success of local goverment in managing their own financial, Financial Performance Analysis can be used. The objective of this research is to determine the influence of regional financial performance toward the capital expenditure allocation in forward years of regency/city of North Sulawesi. The data analysis method used in this research is regression. The results show that, simultaneously, the Regional Financial Independence ratio, Regional Financial Dependence ratio, Local Original Revenue Effectiveness ratio, Capital Expenditure Effectiveness ratio, Efficiency ratio, and Expenditure Harmony ratio significantly effect the Capital Expenditure Allocation. Partially, the Regional Financial Independence ratio and Efficiency ratio, significantly, have a negative effect toward the Capital Expenditure Allocation. While, the Local Original Revenue Effectiveness ratio and Expenditure Harmony ratio have a positive effect toward the Capital Expenditure Allocation. The Regional Financial Dependence ratio and Capital Expenditure Effectiveness have no significant effect toward the Capital Expenditure Allocation.

Pengelolaan Aset Tanah Milik Pemerintah Kota Semarang

Dalam era otonomi daerah, Pemerintah Kota Semarang berusaha menuju kemandirian dalampembiayaan pembangunan di daerahnya sendiri salah satunya melalui siklus pengelolaan aset tanahsebagai kekayaan daerah. Pemerintah Kota Semarang berusaha melaksanakan usaha tersebutdengan berpedoman kepada peraturan‐peraturan yang berlaku. Namun demikian, beberapapermasalahan muncul meliputi: status kepemilikan aktual tanah dan legalitas status kepemilikannya,serta rendahnya kontribusi pendapatan dari sektor ini ke pendapatan asli daerah. Studi inimenggunakan pendekatan positivistik‐rasionalistik melalui analisis deskriptif, IPA (importanceperformanceanalysis), dan analisis rasio kemandirian keuangan daerah. Studi ini menemukan bahwapengelolaan aset tanah Pemerintah Kota Semarang memiliki beberapa kelemahan, antara lain:kelemahan manajerial, dan ketiadaan strategi optimasi aset. Studi ini merekomendasikan, bahwauntuk meningkatkan rasio kemandirian keuangan daerah, maka Pemerintah Kota Semarang perlumelakukan (1) review terhadap siklus pengelolaan aset tanah eksisting, dan (2) penyusunan rencanastrategis optimasi aset.Kata kunci: aset, pengelolaan aset tanah, analisa kepentingan dan kinerja, kemandirian keuangan