Article Per Year (5 Year)
p-Index From 2021 - 2026
5.521
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 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 IIJSE GENIUS: Indonesian Journal of Early Childhood Education Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 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 : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : IIJSE

 1 
Financial Performance Analysis of Regional Governments: A Study of South Sumatra Province in 2019–2023 Ayunda, Maryani; Rizki, Nurhasanah; Choiruddin, Choiruddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8221

Abstract

This study aims to analyze the financial performance of regional governments in South Sumatra Province from 2019 to 2023. The research uses the ratio analysis technique based on the Regional Revenue and Expenditure Budget (APBD), focusing on five key indicators: regional financial independence, effectiveness, efficiency, harmony, and growth. This quantitative descriptive study collects secondary data from the official reports published by the Audit Board of Indonesia (BPK) and the Ministry of Finance. The results show that the level of regional financial independence in South Sumatra is still low and dependent on central government transfers. The effectiveness and efficiency ratios vary among districts/cities but tend to improve over the years. The harmony ratio indicates that the allocation to operational expenditure remains dominant, while capital expenditure is still relatively limited. Meanwhile, the growth ratio shows positive but inconsistent trends across regions. These findings suggest that regional governments should strengthen their revenue-generating capacity, optimize budget allocation, and prioritize capital investment to enhance regional financial performance and autonomy.
Co-Authors Ade Nor Isnanda Agus Zainul Fitri Agus Zainul Fitri 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 Ayunda, Maryani 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 Haslinda Yasti Agustin Henny Yulsiati Hidayah, Leni Muliani Hidayatul Nurohmah, Hidayatul Ikhsani, Moh Indra Satriawan Iwan Setiadi Jafril Khalil Juliyanto, Juliyanto Kamal Ramdani Kareena Priangka Putri Karnadi, Karnadi khusnul khotimah 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 Okky Savira Oktarida, Anggeraini Pitri Yandri Putri Handayani Radiwan, Radiwan Rahmawati, Rina Dian Refki Rusyadi Riana Mashar RIza Wahyudi Riza Wahyudi Rizki, Nurhasanah Rosada, Adelia Sandrayati Sari, Kartika Rachma Shalehah, Nur Azizatun Solikah, Imro’atus Sri Hartaty Sukmini Hartati Sulaiman Sulaiman Sulaiman Sulaiman Wiyarti, Sekar Yeyen, Yeyen Zahra Putri Yulianti