Article Per Year (5 Year)
p-Index From 2021 - 2026
5.603
P-Index
This Author published in this journals
All Journal Al Ishlah Jurnal Pendidikan Arabiyatuna : Jurnal Bahasa Arab Journal of Economic, Bussines and Accounting (COSTING) Jurnal ACSY : Jurnal Accounting Politeknik Sekayu JMIE (Journal of Madrasah Ibtidaiyah Education) MBIA JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Al-Muaddib : Jurnal Kajian Ilmu Kependidikan Al-Bidayah: Jurnal Pendidikan Dasar Islam Jurnal Sosial dan Teknologi Jumat Pertanian: Jurnal Pengabdian Masyarakat PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Teknologi Pembelajaran Jurnal Pengabdian Masyarakat As-salam Sasana: Jurnal Pendidikan Agama Islam Sanskara Manajemen dan Bisnis Benefit : Journal of Bussiness, Economics, and Finance Prosiding SEMNAS INOTEK (Seminar Nasional Inovasi Teknologi) Jurnal REP (Riset Ekonomi Pembangunan) Fonologi: Jurnal Ilmuan Bahasa dan Sastra Inggris GENIUS: Indonesian Journal of Early Childhood Education Journal of Innovative and Creativity Al-Bidayah : jurnal pendidikan dasar Islam Jurnal Ilmu Pendidikan dan Studi Keislaman El-khidmah: Jurnal Diseminasi Pengabdian kepada Masyarakat Nahdlatul Lughah: Journal of Applied Arabic Linguistics Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Choiruddin, Choiruddin
Sekolah Tinggi Agama Islam KH. Muhammad Ali Shodiq
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : MBIA

 1 
Financial Sustainability pada Pemerintah Provinsi di Indonesia Aprianti, Siska; Rosada, Adelia; Choiruddin
MBIA Vol. 24 No. 2 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/99sykz92

Abstract

This study is motivated by the increasing importance of financial sustainability in regional governments to ensure the continuous provision of public services in the long term. Financial sustainability is recognized as a key indicator in maintaining fiscal stability and achieving financial independence in regional development. The objective of this research is to analyze the effects of return on assets, regional dependency, financial efficiency, and the debt-to-income ratio on the financial sustainability of provincial governments in Indonesia. This study employs a quantitative approach using secondary data obtained from audited financial reports published by the Audit Board of the Republic of Indonesia (BPK RI) for the period 2019–2023. The population consists of the financial statements of 38 provincial governments, with samples selected through purposive sampling. The data were analyzed using EViews version 12, applying panel data regression with the Random Effects Model approach. The findings indicate that regional dependency and the debt-to-income ratio have a significant negative effect on financial sustainability. Meanwhile, return on assets and financial efficiency do not demonstrate a statistically significant effect. These results suggest that financial sustainability is influenced not only by how efficiently local governments manage their resources, but more importantly by their ability to reduce reliance on intergovernmental transfers and manage debt prudently.   Keywords: financial sustainability, regional dependency, regional debt.   Abstrak Penelitian ini dilatarbelakangi oleh pentingnya keberlanjutan keuangan pada pemerintah daerah dalam upaya memberikan pelayanan publik secara berkesinambungan di masa depan. Keberlanjutan keuangan menjadi indikator utama bagi daerah dalam menjaga stabilitas fiskal dan kemandirian pembiayaan dalam pembangunan. Penelitian ini bertujuan untuk menganalisis pengaruh return on asset, ketergantungan daerah, efisiensi keuangan, serta debt to income terhadap financial sustainability pada pemerintah provinsi di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa Laporan Hasil Pemeriksaan yang telah diaudit oleh Badan Pemeriksa Keuangan Republik Indonesia dari tahun 2019 hingga 2023. Populasi pada penelitian ini adalah Laporan Keuangan Pemerintah 38 Provinsi di Indonesia dan sampel yang digunakan dipilih menggunakan teknik Purposive Sampling. Perangkat analisis yang digunakan dalam studi ini adalah EViews versi 12. Metode analisis yang diterapkan berupa regresi data panel dengan pendekatan random effect model. Hasil penelitian menggambarkan bahwa ketergantungan daerah dan debt to income berpengaruh negatif dan signifikan terhadap financial sustainability. Sebaliknya, return on assets dan efisiensi keuangan tidak menunjukkan pengaruh yang signifikan. Hal ini mengindikasikan bahwa keberlanjutan fiskal tidak hanya dipengaruhi oleh seberapa efisien daerah mengelola sumber dayanya, tetapi lebih dipengaruhi oleh kemampuan daerah dalam mengurangi ketergantungan terhadap dana transfer dan mengelola beban utang secara bijaksana.   Kata kunci: financial sustainability, ketergantungan daerah, debt to income.
Co-Authors Ade Nor Isnanda Agus Zainul Fitri Agus Zainul Fitri Agustin, Haslinda Yasti Aisa, Aufia Aisah, Novi Aisyah Putri Agustiyan Amrizal Amrizal Ananda Hendri Putri Anggraini, Reftiani Kurnia Anggun Sapitri Anis Zunaidah Aprianti, Siska Aprilia Dwi Handayani Arief, Hanief Bambang Agus Sulistyono Binti Maunah Chairu, Trida Desi Indriasari Desi Rahmawati Dihyatal Ahmadi Ebwantoro, Jefry Emelda Rahmadani Saputri Eva’atussalamah Eva’atussalamah Eva’atussalamah, Eva’atussalamah Fahmi Arif Faridah Faridah Fatimah Azzahrah Firmansyah Firmansyah Firmansyah Fithri, Eka Jumarni Ghea Fandella Desquita Gracika Janice Valencia Hartaty, Sri Henny Yulsiati Hidayah, Leni Muliani Hidayatul Nurohmah, Hidayatul Ikhsani, Moh Indra Satriawan Iwan Setiadi Jafril Khalil Juliyanto, Juliyanto Kamal Ramdani Karnadi, Karnadi khusnul khotimah Kojin, Kojin Kuswari, Retno Intan Mardiyah, Hanik Shofa Maria Maria Maria Maria Masayu, Denti Amina Agustina Masruroh, Siti Aisyatul Mathoriyah, Lailatul Mochamad Chobir Sirad Moh Ikhsani Moh. Ikhsani Mohamad Jazeri2 Muchammad Arosyad Muhammad Prima Muhid, Muhammad Nur Mungawan, Samsul Hadi Muzakir, M Athar Nurhasanah Nurhasanah Oktarida, Anggeraini Pitri Yandri Putri Handayani Radiwan, Radiwan Rahmawati, Rina Dian Riana Mashar RIza Wahyudi Riza Wahyudi Rosada, Adelia Rusyadi, Refki Sandrayati Sari, Kartika Rachma Shalehah, Nur Azizatun Sirad, Mochamad Chobir Solikah, Imro’atus Sri Hartaty Sukmini Hartati Sulaiman Sulaiman Sulaiman Sulaiman Wiyarti, Sekar Yeyen, Yeyen Zahra Putri Yulianti Zahraini, Nieska Sekar