Regional Financial Performance Research Articles

Literature review on sustainable development in bali province through the lens of financial aspects

This literature review discusses the relationship between regional financial performance, capital expenditure, and environmental expenditure and their role in sustainable development. Sustainable development is defined as development that is able to meet current needs without sacrificing the ability of future generations to meet their needs. Previous studies have shown that the allocation of regional spending, especially environmental spending, is still low despite having an important contribution to preserving ecosystems and reducing the impact of climate change. This review emphasizes that regional financial performance plays a significant role in determining capital expenditure and environmental allocation. Unbalanced spending policies can hinder the achievement of sustainable development. In addition, effective allocation of environmental spending is key to supporting various climate change mitigation programs and maintaining environmental quality in the future. The results of this study conclude that improving financial performance needs to be accompanied by appropriate budget policies, especially in capital expenditure and the environment. Efforts to ensure sustainable development require synergy between economic growth and environmental concern so that long-term development goals are achieved.

Tracking the Trail of Regional Financial Performance: Economic Growth as a Bridge towards Poverty Reduction

This study aims to see and determine the indirect influence of regional government financial performance on poverty through economic growth in Indonesia. The analysis method used is multiple linear regression and Sobel test using secondary data from 34 provinces in Indonesia in 2014-2021. The findings of this study indicate that regional financial performance as proxied by the effectiveness ratio and efficiency ratio on poverty directly has an influence, but indirectly where economic growth which is an intermediary to see the influence of regional financial performance on poverty shows no influence, this shows that economic growth cannot mediate the influence of regional financial performance on poverty.

Analisis Pendapatan Daerah dalam Mengukur Kemandirian Daerah Kabupaten Bandung

A region's ability to manage regional finances will influence the level of regional independence. To measure the regional independence of Bandung Regency, regional income was measured using ratio analysis consisting of the degree of decentralization ratio, the regional dependency ratio, the regional financial independence ratio, and the PAD effectiveness ratio. The method used in this research is a descriptive qualitative method using secondary data in the form of budget realization reports. The results of the research show that the regional financial performance of Bandung Regency has not been maximized with an average degree of decentralization of 18.41% with the criteria of insufficient capacity, the level of regional dependency is very high with an average of 68.45%, the average level of regional financial independence is 26.93% are included in low financial capability and have a consultative relationship pattern, the average PAD effectiveness level is 110.76% or is included in the very effective category. From the research results it can be concluded that Bandung Regency is not yet independent in managing its regional finances. Efforts that the Bandung Regency Regional Government can make to overcome this are by conducting outreach regarding tax regulations to taxpayers, exploring other potential sources of PAD revenue, and intensifying PAD revenue.

Determinan Kinerja Keuangan Provinsi Gorontalo Tahun 2017-2022

This study aims to analyze the effect of Local Revenue, General Allocation Fund, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund on the Financial Performance of Gorontalo Province Local Government. The data used in this study is secondary data sourced from the Directorate General of Balance of the Ministry of Finance of the Republic of Indonesia obtained from 6 regencies / cities in Gorontalo Province. This study uses Multiple Linear Regression Analysis of Panel data using the Fixed Effect Model (FEM). The results of this study indicate that 1). Regional Original Revenue has a positive and significant effect on Local Government Financial Performance, meaning that every increase in PAD by 1 rupiah can improve Regional Financial Performance. 2). The General Allocation Fund has a positive and significant effect on Regional Financial Performance, meaning that every increase in the General Allocation Fund by 1 rupiah can improve Regional Financial Performance. 3). The Special Allocation Fund has a positive and significant effect on Regional Financial Performance, meaning that any increase in the Special Allocation Fund by 1 rupiah can improve Regional Financial Performance. 4). Revenue Sharing Fund has a negative and significant effect on Regional Financial Performance, meaning that every increase in Revenue Sharing Fund of 1 rupiah can reduce Regional Financial Performance.

PENGARUH BELANJA MODAL DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN DAERAH DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL PEMODERASI

The purpose of this study was conducted to determine the effect of capital expenditures and balancing funds on regional financial. To find out Regional Original Income (PAD) as a moderating variable that moderates the relationship between Capital Expenditures and Balancing Funds on Regional Financial Performance in Regency and City Governments in the Riau Archipelago Province. The population is 7 districts/cities in the Riau Archipelago which were sampled with the 2011-2017 observation period. This study uses partial regression analysis (Partial Least Square / PLS) to test the five hypotheses proposed in this study. Each hypothesis will be analyzed using Smart PLS 2.0 software to examine the relationship between variables. The results showed that Capital Expenditures had no significant effect on Regional Financial Performance, as indicated by the t-statistic value of 0.029 which is smaller than the t-table value of 1.674. Balancing Funds obtained a p-value of 0.001 with a t-statistic value of 3.203 > 1.674, which means that Balancing Funds have a significant positive effect on Regional Financial Performance with a significance level above 5% (significant). The test results for Regional Original Income (PAD) moderate the relationship between Capital Expenditures obtaining a p-value of 0.347 with a t-statistic value of -0.941 <1.674 t-table which means that the Regional Original Income (PAD) variable moderates the relationship between Capital Expenditure of 0.85% which has no significant effect with significance on Regional Financial Performance above 5% (significant). Local Own Revenue (PAD) moderates the relationship between Balancing Funds on Regional Financial Performance with a p-value of 0.727 with a t-statistic value of 0.349 <1.674 which means that Regional Original Income (PAD) moderates the relationship between Balancing Funds that has no significant effect on Regional Financial Performance with a significance level below 5% (significant). The F table value is at 5% significance with df1 = 3 and df2 = (49-3) of 2.84. The Fhiung value of the regional financial performance variable (12.31) is greater than (<) the Ftable value (2.84), with this result there is a mutual influence between the variables Capital Expenditures, Balancing Funds on Regional Financial Performance.

ANALISIS EFEKTIVITAS KINERJA KEUANGAN DALAM PENGELOLAAN ANGGARAN PEMERINTAH DAN BELANJA DAERAH PADA KOTA SURABAYA

This study aims to determine the effectiveness of the financial management performance of the Surabaya City Government for the 2015-2019 period. This study uses a quantitative descriptive method using an analysis of the effectiveness of regional financial performance, analysis of regional financial independence and analysis of compatibility (operational expenditure and capital expenditure). Using secondary data, the data processed is the Summary of Regional Revenue and Expenditure Budgets for the 2015-2019 Fiscal Year. The Regional Financial Independence of the Surabaya City Government has reached a very good level, which shows a pattern of delegative relations, which means that the intervention of the Central Government is no longer there because the regions are completely independent in implementing regional autonomy. The level of effectiveness of the Surabaya city government's financial management is fairly effective because from 2015 -2019 the effectiveness of the Surabaya city government's financial performance has always reached the target which is effective. However, the compatibility of the Surabaya government's financial performance has not been balanced. According to the description and calculations above, most of the funds owned by the Surabaya City Government are still prioritized for operational expenditure needs so that the capital expenditure ratio is relatively small.

Pengaruh Kinerja Keuangan Daerah Terhadap Kesejahteraan Masyarakat di Kabupaten/Kota Se-Provinsi Kalimantan Tengah Tahun 2020 dan 2021

This research aims to determine the influence of regional financial performance on community welfare in districts/cities in Central Kalimantan Province. Regional financial performance is measured by the regional financial independence ratio and the effectiveness ratio of Regional Original Income, while community welfare is measured by the Human Development Index (HDI). This research was conducted in 14 districts/cities in Central Kalimantan Province. The research method used in this research is multiple linear regression. The analytical tool used is the Statistical Program for Social Science. The type of data used in this research is secondary data. The data used in this research is the realization of regional income and expenditure budgets from 2020-2021. Realization of regional income and expenditure budgets is obtained through the website of the Directorate General of Regional Financial Balance. HDI data is obtained through the Central Statistics Agency website. The results of this research show that the regional financial independence ratio has a partial effect on community welfare, while the regional original income effectiveness ratio has no partial effect on community welfare in all regencies/cities in Central Kalimantan Province.

Comparative Study and Regional Financial Performance and Its Effect on The Economic Growth of Districts/Cities in Jambi Province.

This research is entitled comparative study and regional financial performance and its effect on the economic growth of districts / cities in Jambi Province. The purpose of this study is to determine and analyze the effect of regional financial independence ratio, income effectiveness ratio and efficiency ratio on economic growth in Jambi Province District/City. The analysis method used quantitative descriptive analysis with panel data regression method. The results showed that the income effectiveness ratio had a significant effect on economic growth, while the Regional Independence Ratio and the Income Effectiveness Ratio did not have a significant effect on the economic growth of Jambi Province districts/cities.

Peranan pertumbuhan ekonomi dalam memediasi faktor-faktor yang mempengaruhi indeks pembangunan manusia

Provincial HDI data in 2022 shows striking disparities between regions. This figure shows the uneven economic development in Indonesia. An analysis of factors that can influence HDI is needed. This research aims to analyze the influence of regional finan-cial performance and capital expenditure on HDI with economic growth as an inter-vening variable. The sample used in this research was 34 provinces that met the research criteria. The variables used in this research are regional financial performance, capital expenditure, economic growth, and HDI. Financial performance and capital expenditure are exogenous variables, economic growth is an intervening variable, and HDI is an endogenous variable. The method used to analyze the relationship between variables is SEM PLS. The test results show that financial performance, capital expenditure and economic growth directly have a positive significant effect on HDI. The results of this test have the implication that to improve the quality of life of the population, attention is needed to improve financial performance, capital expenditure and economic growth in each region. The other test results showed that economic growth was able to mediate the effect of capital expenditure on HDI but was not able to mediate the effect of financial performance on HDI.

Accountability and fiscal transfer: The perfect duo for enhancing the regional economy

Each region in Indonesia receives varying amounts of fiscal transfers from the central government, influenced by regional characteristics and accountability. This study examines the impact of fiscal transfers with accountability as a catalyst for the economic growth of Indonesia's regions proxied by gross regional domestic income. The independent variables are the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH), while accountability as control variables proxied by BPK audit findings, bureaucratic reform (RB), SAKIP, and APIP scores. Data from 34 provinces over 2016-2020 (170 observations) were analyzed using a fixed effects model and Panel Corrected Standard Error regression. This research fills a gap by examining the simultaneous effects of fiscal transfers on economic growth. The findings indicate that fiscal transfers significantly impact regional economies. The DAK has the highest effect, followed by DBH and DAU. Accountability, measured by APIP, SAKIP, RB scores, and BPK audit findings, is essential for efficient use of transfer funds. BPK audit findings negatively impact the regional economy, underscoring the need for regional governments to improve accountability to optimize central government transfers and support economic growth. Thus, fiscal transfers and accountability are pivotal for enhancing regional financial management and economic performance.

The Influence Of Regional Financial Performance On Economic Growth In Central Java Province

The phenomenon occurring in regional government administration, especially the large budgets in regional financial management, has not yet been able to drive economic growth. Central Java Province, which is one of the provinces with the largest regional budget (APBD) in Indonesia, experiences the same situation with economic growth that is not significantly better compared to other provinces in Indonesia. Therefore, the aim of this research is to analyze the extent of the influence of regional financial performance on economic growth in Central Java Province. This study employs a mixed-method approach, with quantitative research conducted initially followed by qualitative research across 35 regencies/cities in Central Java and the province itself. The results of this study indicate that the influence of regional financial performance on economic growth in Central Java during the period 2017-2022 was 0.021285 or 2.1285%, for the period 2017-2019 before the COVID-19 pandemic it was 0.021300 or 2.13%, and for the period 2020-2022 during the COVID-19 pandemic it was 0.089764 or 8.9764%.

Pengaruh Kinerja Keuangan Daerah Terhadap Pertumbuhan Ekonomi Tahun 2013-2022

The study aims to test the impact of regional financial performance on economic growth in Sidoarjo District in 2013-2022. This research uses a quantitative approach with a type of descriptive research. The number of samples in this study is 34, which is obtained through the method of interpolation with reference to the APBD budget data of Sidoarjo district from the year 2013-2022. The study used a double linear regression analysis processed using SPSS 25 software. The data collection was carried out with a library study, with data sources coming from the Central Statistical Authority (BPS) and the Directorate-General for Financial Balances (DJPK) of the Ministry of Finance. The results of this study show that the significance value of the f test is 0.002, so it can be concluded that regional financial performance consisting of the PAD effectiveness ratio, APBD efficiency ratio, and independence ratio simultaneously has a significant effect on economic growth in Sidoarjo Regency. The significance of the t test results is that the PAD effectiveness ratio is 0.842 and the APBD efficiency ratio is 0.984, so that the PAD effectiveness ratio and APBD efficiency ratio have no effect on economic growth in Sidoarjo Regency. Meanwhile, the significance value of the independence ratio t test is 0.000, so the independence ratio has an effect on economic growth in Sidoarjo Regency.

PENGARUH RASIO KEMANDIRIAN DAERAH, EFEKTIFITAS PENDAPATAN ASLI DAERAH, DAN PENGELOLAAN BELANJA DAERAH TERHADAP KINERJA KEUANGAN DAERAH

This study aims to test and analyze the effect of independence, effectiveness of local original income and regional expenditure on regional financial performance at the Regional Finance and Asset Management Agency of West Nusa Tenggara Province (RFAMA). This research is quantity with the type of data in the form of documentary data. The population used in this study is all regencies and cities in East Java Province consisting of 2 cities and 8 regencies contained in the Regional Finance and Asset Management Agency of West Nusa Tenggara Province (RFAMA) with an observation period in 2011-2021. The sampling technique in this study is a purposive sampling technique with a sample number of 110 data. The study was analyzed by simple linear regression using the SPSS program. The results of this study show that Regional Independence and Regional Revenue Effectiveness do not affect Regional Financial Performance, on the contrary, Regional Expenditure has a positive effect on Regional Financial Performance.

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.

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.

The Effect of Financial Performance and Budget Ratcheting on Capital Expenditure Allocation in Districts/Cities of Central Java Province

This study examines the effect of regional financial performance (effectiveness ratio, efficiency, fiscal decentralization) and budget ratcheting on the allocation of capital expenditure in local governments in Central Java Province from 2018-2021. The population in this study were all Regency/City Regional Governments in Central Java Province in 2018-2021. The sample used was 35 local governments. Hypothesis testing using panel data regression. The results showed that regional financial performance (effectiveness ratio, efficiency, fiscal decentralization) and budget ratcheting affect capital expenditure allocation. Effectiveness and efficiency ratios negatively affect capital expenditure allocation, fiscal decentralization ratio positively affects capital expenditure allocation, and budget ratcheting negatively affects capital expenditure allocation. This study provides empirical evidence that one of the tools to analyze regional financial performance in managing regional finances is to conduct a financial ratio analysis. The novelty of this research is the addition of budget ratcheting variables that have not been widely studied in Indonesia, especially those using local government objects.

Analysis of Growth Ratio, Effectiveness Ratio, and Efficiency Ratio in Bandung City

Regional financial performance reflects the quality of financial management performance in a region. This research aims to analyse the financial performance of the Bandung City Government for the 2018-2022 budget year. The analysis was carried out by calculating the growth, effectiveness, and efficiency ratios based on the figures presented in the Bandung City APBD Budget Realization Report. This research uses quantitative descriptive analysis methods. The results of this research show that the financial performance of the Bandung City Government using the growth ratio is still not optimal because in 2020 there was a significant decline. The effectiveness ratio in 2018 and 2019 was categorised as less effective and experienced considerable development from 2020 to 2022 to the practical category. The efficiency ratio is classified as less efficient because the average value for 2018-2022 is 98.91%. The efficiency ratio in 2018-2020 continued to decline to below 100%, but in 2021-2022, it increased again until it reached above 100%, which means it became inefficient.

Fiscal Illusion Phenomena in West Sulawesi Province in 2013-2017 Period

This This research aims to analyze the phenomenon of fiscal illusions on regional financial performance. This research is derived from the website of the Central Bureau of Statistics and sites that provide regional financial data. The analysis tool for this research uses panel data regression with the method of detection of fiscal illusions using the Revenue Enhancement approach model. The results of this study found a fiscal illusion in the financial performance of the West Sulawesi Provincial Government, through the income measurement approach method, a fiscal illusion occurs in the Revenue Sharing Fund.

ANALISIS PROSES PERENCANAAN DAN PENGANGGARAN BELANJA MODAL DPU KOTA SEMARANG TAHUN ANGGARAN 2019

Presidential Regulation No. 54 of 2010 concerning Government Procurement of Goods/Services which is relatively more comprehensive is expected to be able to regulate order in the implementation of government procurement of goods and services. The government provides the widest opportunity for small businesses, micro-enterprises and cooperatives to take part in tenders for goods/services procurement work packages. The purpose of this study is divided into 2 (two) which are research stages, namely analyzing the effectiveness of the regional financial performance of the Semarang City Government, analyzing the efficiency of the regional financial performance of the Semarang City Government with variables.
 The type of research used in this research is research using quantitative methods with SWOT analysis and questionnaire methods, qualitative descriptive analysis by measuring the financial performance of the DPU Semarang City Government through the concepts of effectiveness and efficiency. Measurement is measured through a comparison of actual revenue with revenue budget
 Based on the results of the analysis using SWOT analysis with IFAS and EFAS scores, it can be seen that the Planning and Budgeting of Capital Expenditures for the DPU for the City of Semarang for the 2019 Fiscal Year is located in Quadrant I. From the calculation of the effectiveness and efficiency of the DPU for the City of Semarang in 2019 it looks effective but not efficient, because it obtained the effectiveness value is 105.53% where the value indicates it is effective, and the efficiency value is 106.7% where the value indicates it is not efficient.

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.