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Declining financial performance of local governments in Indonesia: An empirical study during Covid-19 Karnoto, Suparjito Bin; Almasyhari, Abdul Kharis; Budiarto, Dekeng Setyo
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.70-84

Abstract

This research focuses on assessing the financial performance of Regency/City Governments in Central Java Province after refocusing their budget during the COVID-19 pandemic in 2021. Budget Refocusing is a government policy to cope with the impact of the COVID-19 pandemic. This policy certainly has an impact on the financial performance of local government. The calculation process to measure the financial performance of local government using formulas adopted from the research and development section of the Ministry of Home Affairs as well as the Faculty of Social and Political Sciences, Gadjah Mada University, and applied in previous research to calculate financial ratios such as the local government fiscal decentralization, local government financial dependency, regional original income (PAD) effectiveness, and capital expenditure ratios. The results showed that 71.43% of local governments have financial capability in the less category, 62.86% in the moderate category, and 45.71% have a PAD effectiveness ratio in the very effective category. Moreover, the average capital expenditure ratio for the governments was found to be 11.47%.
Program kredit ultra mikro dan kemiskinan di Jawa Tengah pada masa pandemi Karnoto, Suparjito Bin
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 3 No. 2 (2021): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i2.106

Abstract

This study focuses on the role of financing the ultra microprogram (UMi) to support government programs in poverty alleviation. There are two analyzes used: first descriptive analysis, which compares the number of micro-enterprises with the number of poor people in Central Java. Second, statistical analysis of Pearson correlation measures the correlation between the number of micro-entrepreneurs, the amount of ultra-micro credit financing disbursement, the number of poor people, and indicators related to poverty. The results of the descriptive analysis show that before the covid-19 pandemic, the average percentage of micro-enterprises and the number of poor people was 4.09 percent. In comparison, during the covid-19 pandemic, the average was 5.40 percent. Pearson correlation statistical analysis shows that the number of customers and the distribution of ultra-micro credit strongly correlate with the number of poor people. The number of poor people has a strong correlation with life expectancy and an average length of schooling. It has a reasonably strong correlation with other indicators related to poverty both before the 2019 COVID-19 pandemic and during the 2020 COVID-19 pandemic.
Connectivity infrastructure and Central Java’s economics performance Karnoto, Suparjito Bin; Setiawan, Wawan; Fauzi, Hasan; Anggunani, Rizky; Rafikalif, Dinar
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v6i1.238

Abstract

This research aims to describe the benefits of developing connectivity infrastructure on economic performance in the Central Java region. The data used in this research are road length, the wide of an area, economic growth, human development index and poverty rate per district/city in Central Java in 2023. By using a Cartesian diagram approach (4 quadrant analysis), a comparison is made between the ratio of road length and the wide of an area with economic growth, comparison between the ratio of road length and the wide of an area with the human development index (HDI) and the comparison between the ratio of road length and the wide of an area with the poverty level to obtain an overview of road infrastructure development and economic performance in Central Java. The research results show that road infrastructure development plays an important role in encouraging increased economic performance in the Central Java region.