Regional Financial Independence Ratio Research Articles

Kemandirian Keuangan Daerah Pemerintah Kota Tasikmalaya Tahun Anggaran 2019-2022

This research aims to describe the regional financial independence of the Tasikmalaya City Government for the 2019-2022 fiscal year. Considering that the PAD of Tasikmalaya City is still at a low level in contributing to regional income in Tasikmalaya City in the 2019-2022 fiscal year compared to the element of transfer funds and the regional financial capacity of the Tasikmalaya City Government in managing all sources of local revenue is considered not optimal. This research uses a qualitative approach with a case study research design. This study uses the calculation of the ratio of regional financial independence, the ratio of the degree of fiscal decentralization, the ratio of regional financial dependence, the ratio of PAD effectiveness, and the ratio of PAD efficiency which refers to the theory of Mahmudi (2016). Data collection techniques used in this research are documentation and interviews. The results of the research show that the Tasikmalaya City Government during the 2019-2022 fiscal year has an average regional financial independence is 23.46% with an instructive relationship pattern, the average degree of fiscal decentralization is 18.20% with a category of financial capability is less, the average financial dependence is still classified as very high with a ratio is 77.96%, the average effectiveness of PAD is 98.06% with a moderately effective category, and the average PAD efficiency is 1.82% with a very efficient category.

Analysis of Financial Performance of Tegal Regency Local Government

The management and accountability in the activities of regional autonomy and local finance are regulated by Government Regulation Number 1 of 2022, which states that financial management at the regional level starts from the initial planning to the supervision of the regional finances. The success of performance improvement is deemed effective when it aligns with government regulations. Kabupaten Tegal is one of the regions whose capacity to self-finance governance, development, and public services is still reliant on transfers from the central and provincial governments. This is evident in the low Regional Financial Independence Ratio, which stands at 22.10%. Kabupaten Tegal has yet to fully implement fiscal decentralization, as indicated by the fluctuating fiscal decentralization ratio, which falls into the low category. To provide better public services, Kabupaten Tegal must optimize its Local Own-Source Revenue (PAD) potential.

ANALYSIS OF THE FINANCIAL PERFORMANCE OF ORIGINAL LOCAL GOVERNMENT REVENUE OF KLATEN

This study aims to discover the financial performance of the Original Local Government Revenue (Indonesian: Pendapatan Asli Daerah, abbreviated PAD) of the Klaten Regency Local Government from 2018 to 2022. This study is quantitative and descriptive. Data analysis was performed using the independence ratio, effectiveness ratio, and contribution ratio. The results show the financial performance of the PAD of the Klaten Regency is very low. It is seen from the regional financial independence ratio from 2018 to 2022 that has a percentage of 17.57% with the pattern of instructive relationships. The PAD effectiveness ratio from 2018 to 2022 shows very effective criteria because the revenue exceeds 100% with a percentage of 115.11%. The PAD contribution ratio from 2018 to 2022 shows moderate criteria because it has a percentage of 25.00%. In addition, there are still several obstacles to increasing PAD experienced by the Klaten Regency Local Government. Based on the results of this study, the researchers give some recommendations, namely optimizing sources of PAD that have not been developed well, digitizing the payment system, promoting Local Government Owned Enterprises directly to the public through social media, and putting efforts to minimize obstacles to increasing PAD.

Analysis Of Financial Performance Of The Regional Government Of Lumajang District For The 2020-2022 Budget Year

This research intends to evaluate the financial performance of the Lumajang Regency Regional Government for the 2020-2022 period. The research approach is quantitative descriptive using secondary data from the 2020-2022 Lumajang Regency APBD. The financial performance of the Lumajang Regency Regional Government in terms of the average figure for the Degree of Fiscal Decentralization Ratio of 15.18% is in the Low category, the Regional Financial Independence Ratio of 17.91% is in the Very Low category with an Instructive relationship pattern, the Financial Dependency Ratio The regional level is 84.82% which is categorized as high level of dependency, the PAD Effectiveness Ratio is 105.64% with the categorization of Very Effective, the Regional Financial Efficiency Ratio is 98.96% which is classified as Less Efficient, and the Capital Expenditure Ratio is still 10.99%. meets standards that are in the range of 5-20%. Based on these findings, it can be concluded that overall the financial performance of the Lumajang Regency Regional Government has not yet reached optimality. However, the calculation results show that there is an increase in financial performance every year

Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Jombang Tahun Anggaran 2014 – 2018 (Studi Kasus Di Pemda Kabupaten Jombang)

Financial performance analysis in this study is an assessment process regarding the level of progress in achieving the implementation of work/activities of the Regional Government in the financial sector by using tools in the form of financial ratios which consist of: Analysis of Regional Financial Independence Ratio, Analysis of Regional Financial Dependency Ratio, Analysis of Effectiveness of Original Income Ratio Regions, Regional Financial Efficiency Ratio Analysis, Activity Ratio Analysis, Growth Ratio Analysis and Proportion Analysis The purpose of writing this final project is to determine the financial performance of the Government of Jombang Regency in the 2014-2018 Fiscal Year. The data used are primary and secondary data obtained through interviews, observation and literature study. The data obtained were analyzed using quantitative descriptive analysis methods. After analyzing, it can be concluded that the financial performance of the Jombang Regency Government shows the average regional financial performance which is still unstable. Where the results of calculations every year are still experiencing numbers up and down. This is because the Government of Jombang Regency has not been optimal in managing the wealth of available regional resources. However, on the side of revenue achievement, Jombang Regency has demonstrated its ability to achieve Regional Original Revenue beyond the set targets.

Analisis Kinerja Keuangan Pada Anggaran Pendapatan Dan Belanja Daerah (APBD) Kabupaten Kebumen

Measuring financial performance is very important in assessing the accountability of local governments in managing local finances. The development of government financial performance can affect the community, because the greater the ability of a region to explore regional potential, not only to provide funds for the implementation of governance and regional development, but also to realize maximum services for the community. In analyzing the financial performance of local governments, it can be done by looking at the performance of the Budget Realization Report (LRA). This study aims to analyze the financial performance of the local government of Kebumen Regency in 2017-2021 based on the Ratio of Degrees of Fiscal Decentralization, Regional Financial Dependence, Regional Financial Independence, Effectiveness of Regional Original Revenue and Efficiency of Regional Original Income. The analysis technique used is quantitative descriptive. The data used is secondary data in the form of Kebumen Regency APBD and LRA reports for 2017 – 2021 obtained from the official website of www.djpk.kemenkeu.go.id. The results of this study show the financial performance of the local government of Kebumen Regency in 2017 – 2021 based on the Fiscal Decentralization Degree Ratio with an average of 15.09%, based on the Regional Financial Dependence Ratio with an average of 23.49%, based on the Regional Financial Independence ratio with an average of 64.59%, based on the average Regional Original Revenue Effectiveness ratio of 117%, and based on the Regional Original Revenue Efficiency ratio with an average of 98.87%.

Analisis Pengaruh Rasio Kemandirian Keuangan Daerah dan Pertumbuhan Ekonomi Terhadap Indeks Pembangunan Manusia Di Kabupaten Tanah Bumbu, Kotabaru dan Tanah Laut Periode (2010-2020)

The purpose of this study is to analyze how the Regional Financial Independence Ratio, Economic Growth, and Human Development index of Tanah Bumbu, Kotabaru, and Tanah Laut have an effect on the Tanah Bumbu, Kotabaru, and Tanah Laut and analyze how the Economic Growth affects the Human Development Index in of Tanah Bumbu, Kotabaru, and Tanah Laut. This study uses regional financial independence, linear panel data regression, classical assumption test, and hypothesis testing. The results of this study indicate that the ratio of regional financial independence partially has a significant adverse effect on the Human Development Index (HDI); the test results show that the probability count is 0.0549>0.05. Meanwhile, economic growth partially has a significant positive effect on the human development index (HDI). The test results show that the probability value of count is 0.0033<0.05.

Penilaian Akuntabilitas Keuangan Sektor Publik untuk Menilai Kinerja Keuangan Pemerintah Kota Bandar Lampung

Regional autonomy policies implemented by local governments have a significant impact on their financial management efficiency. It is important to create competitiveness based on principles appropriate to the potential and unique characteristics of each region. Assessing regional financial performance is critical, especially in the context of high-quality accountability principles, including thorough evaluation of regional financial performance measures. This study uses a quantitative descriptive method, focusing on analyzing regional financial ratios. The data used comes from secondary sources, specifically the Bandar Lampung City Budget Achievement Report from 2019 to 2021. The research results show that the regional financial performance of Bandar Lampung City, if evaluated based on the regional financial independence ratio, is ranked at advisory level. However, the original regional income (PAD) efficiency ratio shows inefficiency in managing this source of income. In addition, the regional financial efficiency ratio shows that the level of efficiency has not yet reached the optimal level. PAD, gross income, and operating expenditure growth rates trended negatively, while capital expenditure growth rates trended positively.

Financial Ratio Analysis of Local Government of Pematang Siantar City

This study aims to determine the financial performance of the Regional Government of Pematang Siantar City when viewed from eight ratios such as regional financial independence ratio, fiscal decentralization ratio, regional financial dependence ratio, PAD effectiveness ratio, PAD efficiency ratio, growth ratio, expenditure compatibility ratio and solvency ratio. This type of research is quantitative with descriptive methods. The data used is the 2022 Pematang Siantar City Regional Government Budget Realization report. The data analysis used is a quantitative descriptive method using financial ratios. Looking at the results of the analysis of the eight ratios, there are three of them categorized as unfavorable, namely the level of regional financial independence which is still very low, the Fiscal Decentralization Ratio is still not good and the level of Regional Financial Dependence is still high. While the other ratio is said to be good. This research still has many shortcomings, therefore the author provides suggestions to be a reference for future researchers in the same location or program as the Pematang Siantar City Regional Government program to Measure the Financial Performance of the Regional Government of Pematang Siantar City, North Sumatra Province

Analysis Of Financial Performance At Communication And Informatics Department In Bengkulu Selatan District

The performance of government agencies is now in the spotlight with increasing public awareness of the implementation of public administration. Society often views public sector organizations as nests of inefficiency, waste, sources of leakage of funds and institutions that always lose money. The purpose of this study was to determine the financial performance of the Communication and Informatics Service in South Bengkulu Regency.This study uses a quantitative research approach, collecting data using secondary data search, data analysis. The results of this study indicate that the financial performance of the South Bengkulu District Communication and Informatics Service for 2018-2022 based on the degree of decentralization ratio is in the very low category. Then based on the regional financial dependency ratio, experiencing a low level of dependence on the central government in providing transfer funds. Based on the ratio of regional financial independence, experiencing a very low level of independence. Based on the compatibility ratio, namely the ratio of regional financial operating expenditures, experienced a fairly low portion of operating expenditures due to the lack of revenue from the South Bengkulu Regency Communication and Informatics Office.

Pengaruh Rasio Derajat Disentralisasi, Rasio Kemandirian Keuagan Daerah dan Rasio Tingkat Pembiayaan SiLPA terhadap Alokasi Belanja Modal di Kabupaten/Kota Sumatera Barat

This study aims to determine the extent to which the influence of the degree of decentralization ratio, the ratio of regional financial independence and the SiLPA financing ratio can affect the capital expenditure allocation of district/city governments in West Sumatra. Data analysis used multiple linear regression analysis. Based on partial testing, 1) it is found that the ratio of the degree of decentralization has a significant positive effect on the allocation of capital expenditure in districts/cities in West Sumatra Province. 2) The ratio of regional financial independence has a positive effect on the allocation of capital expenditures in districts/cities of West Sumatra Province. .3) finance in the form of the ratio of SiLPA financing rates has a positive and significant influence on the allocation of capital expenditures in districts/cities in West Sumatra Province.

Analisis Faktor dan Kebijakan Penentuan Kemandirian Keuangan Daerah Kawasan Ekonomi Khusus (Studi Kasus: Singhasari)

Development areas are accelerated in a decentralized manner through public financial policies, an approach process as determined by public policies in certain areas, and a w of modernization of decentralization on for celebrating the economy, namely through KEK (Special Economic Zones) as regional optimization. The island of Java in 2019 for its economic growth reached 56% of the national (according to BPS data the acceleration of the economy of the island of Java has become one of the focuses of national development, one of the SEZs on Java Island, namely SEZ Singhasari which is in Singosari District, Malang Regency with the formulation the problem of how the influence of the regional financial independence ratio on the determination of the Singhasari Special Economic Zone and the influence of regional original income and balancing funds on regional spending. The results of the research show that the ratio of delegative independence as a whole is a ratio withoustatesst public financial policies are running well in Malang Regency. The regression results state that regional original income and balance funds have a positive and significant effect on regional spending so that all fiscal activity in Malang Regency supports the acceleration of the economy in the Singhasari Special Economic Zone in Singosari District, Malang Regency.

Evaluasi Kinerja Keuangan Pemerintah Daerah Kota Pare-Pare Sebelum dan Selama Wabah Covid 19

The 2018-2020 Budget Realization Report will be used in this study's analysis of the regional government of Pare-Pare Municipality's financial standing. A tool for evaluating financial performance is ratio analysis, which includes measures of decentralization, financial independence, regional financial dependence, effectiveness and efficiency of local revenue, and spending efficiency. This study's statistical analysis followed a descriptive quantitative methodology. According to the study's findings, Pare-Pare City's regional financial independence ratio in 2018–2020 averaged 20.03%, and the degree of decentralization was 16.63%, the ratio of PAD effectiveness for the City Government of Pare-Pare for the 2018-2020 fiscal year was of 96.57%, i.e. <1 or 100, the average PAD efficiency ratio for the Municipal Government of Pare-Pare for the 2018-2020 fiscal year is 20.60%, the average expenditure realized during 2018-2020 is 94.06%. the average spending efficiency ratio of the City Government of Pare-Pare for the 2018 - 2020 fiscal year is 93.10%.

Analisis Kinerja Keuangan Pemerintah Daerah Dan Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dan Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Modal

<p align="justify">This study aims to determine the financial performance of the Districts/Cities Governments in Jambi Province with the Regional Financial Independence Ratio and the Degree of Regional Financial Decentralization. As well determine the effect of Original Local Government Revenue (PAD), Balancing Funds and Financing Surplus on the Capital Expenditure in Districts/Cities in Jambi Province. This study is a quantitative descriptive research and quantitative research. The data used in this study is quantitative data with documentation techniques. The sample for this research is 11 districts/cities in Jambi Province on the official website of the Directorate General of Fiscal Balance. This study uses the Descriptive Analysis Method using ratios was used to financial performance of the Districts/Cities Governments in Jambi Province and Multiple Linear Regression Analysis with the help of SPSS version 25 was used to determine the effect of Original Local Government Revenue (PAD), Balancing Funds and Financing Surplus on the Capital Expenditure in Districts/Cities in Jambi Province. The results showed that the financial performance of the Districts/Cities Governments in Jambi Province, in terms of Regional Financial Independence Ratio, was categorized as very low and the Degree of Regional Financial Decentralization Ratio, it was categorized as very less. The results of testing the effect of PAD, Balance Fund and SILPA variables on Capital Expenditure show that PAD has no effect on Capital Expenditure, Balance Fund has no effect on Capital Expenditure, SILPA has an effect on Capital Expenditure.</p><p><strong>Keywords</strong>: Local Government Financial Performance, PAD, Balancing Fund, SILPA</p>

Analysis Of The Ability Of Regional Original Revenue In Financing Regional Expenditure Of West Sumba Regency Government In 2017-2021

The purpose of this study is to find out in detail how the ability of local revenues to finance regional expenditures. the object in this study is the government of West Sumba Regency. The type of data used is secondary data and primary data. Secondary data was obtained from BPS NTT, while primary data was obtained from the research location, namely the West Sumba Regional Development Planning Agency. This study used data analysis techniques using four financial ratio analysis, namely: the ratio of the degree of fiscal decentralization, the ratio of regional financial independence, the ratio of PAD effectiveness, and the ratio of financial efficiency. Regional. Based on regional financial analysis with 4 ratio calculations, it shows that from 2017-2021 the ratio level is less and very effective.

ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN BIMA TAHUN ANGGARAN 2017- 2021

The purpose of this study was to determine the regional financial management performance of the Bima Regency Government. This type of research is descriptive research with a quantitative approach. The data analysis technique used is to calculate the ratio of effectiveness, the ratio of regional financial independence, the ratio of the degree of decentralization and the ratio of activity (Direct and Indirect Expenditures). The Effectiveness Ratio of Regional Original Income (PAD) for Bima Regency shows that the implementation of dominant regional taxes and fees is at a low level (below 100%) or ineffective. Based on the calculation of the Regional Financial Independence Ratio for Bima Regency from 2017 to 2021, the relationship pattern from 2017 to 2021 is entirely instructive with very low finances. The Activity Ratio shows that the ratio of indirect spending to total spending is still greater than the ratio of direct spending to total spending. The conclusion from the financial performance analysis of the Bima Regency Government for 2017-2021 has not run optimally as expected.

ANALISIS KINERJA PENGELOLAAN KEUANGAN DAERAH DI ERA OTONOMI DAERAH KABUPATEN JAYAWIJAYA TAHUN ANGGARAN 2016-2020

This study aims to determine the performance of regional financial management in the era of Regional Autonomy in Jayawijaya Regency, Papua Province, for the 2016-2020 Fiscal Year by using the calculation of the Degree of Decentralization Ratio, the Ratio of Regional Financial Independence, the Ratio of Effectiveness of Local Own Revenue, and the Harmony Ratio as seen through Routine Spending and Development Spending. Jayawijaya Regency's Financial Performance Judging from the Decentralization Degree Ratio it is only 4.88% and we can see from the measurement interval which is at > 10 and shows in the Not Good category, the Regional Financial Independence Ratio gets the Instructive category with a total average of 5.13 %, the PAD Effectiveness Ratio of Jayawijaya Regency is in the Very Effective category with a total average of 115.14% and for the Conformity Ratio of the Routine Expenditure Ratio and the Development Expenditure Ratio, it can be seen from the calculation that the Conformity Ratio of Routine Expenditures of Jayawijaya Regency from 2016-2020 has decreased from year to year in 2016 it was at 48.62% and in 2020 it fell to 40.27% with a total average of 45.17% while for the Jayawijaya District Development Expenditure Ratio which was initially in 2016 it reached 51.38% and in 2022 it will increase to 59.73% with an average value of 54.83%.

Analisis Efektivitas Manajemen Keuangan pada BPKAD Provinsi Sumatera Utara


 Medan City is the largest economic contributor in North Sumatra. Based on data from the Central Statistics Agency (BPS), the city's gross regional domestic product (GRDP) at current prices (ADHB) is IDR 242.2 trillion in 2020. This value is equivalent to 30% of North Sumatra's total GRDP of IDR 811.3 trillion . This study uses a qualitative research approach. By way of terminology for Baydan and Taylor, a qualitative approach is a research method that creates descriptive information in the form of recorded words or utterances. The results of the study show that what was carried out at the Financial Institutions and Regional Assets in North Sumatra Province regarding Financial Performance of the Regional Expenditure Budget According to the data analysis that has been carried out, it can be concluded that the Regional Financial Independence Ratio is still below regional financial standards.
 Keywords: Efficiency, Effectiveness, BPKAD

Pengaruh Kinerja Keuangan Daerah terhadap Kemiskinan:

The special autonomous regions experienced fluctuating changes in poverty rates throughout 2013-2021 which were influenced by various factors. This study aims to determine the effect of regional financial performance as measured through the ratio of independence, effectiveness ratio, and the ratio of compatibility of capital spending on poverty based on the Head Count Index (HCI-P0) in the four special autonomous provinces including Nanggroe Aceh Darussalam, Daerah Istimewa Yogyakarta, Papua Barat, dan Papua. Panel data as a combination of time series and the cross-section is obtained secondary from BPS and DJPK. This research method uses the panel data regression method and the Random Effect estimation model which was selected as the best estimator model. Data analysis in this study used the Eviews version 12 computer program. The results of the study stated that the financial independence ratio had a negative and significant effect on poverty. The ratio of effectiveness has a negative and insignificant effect on poverty, and the ratio of capital expenditure has a positive and significant effect. Simultaneously, the independent variable has a significant influence on the dependent variabel.
 Keywords: Regional financial independence ratio, PAD effectiveness ratio,regional expenditure compatibility ratio, poverty, special autonomy

ANALISIS KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI KABUPATEN GUNUNG MAS

This study aims to determine the financial performance of the Gunung Mas district government. The performance indicators used in this study are fiscal decentralization, dependency ratios and regional financial independence ratios. The data used in this research is secondary data obtained from the Regional Revenue and Expenditure Budget of the Gunung Mas district government for 2019-2022. The analytical tool used in this study is descriptive analysis using the ratio of fiscal decentralization, the ratio of regional financial dependency and the ratio of regional financial independence. The results of the analysis show that the degree of fiscal decentralization of Gunung Mas district is in the low category, the dependency ratio is in the very high category and the independence ratio is very low