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All Journal Eksistansi Jurnal Media Wahana Ekonomika JURNAL AKUNIDA Jurnal Riset Terapan Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Indonesia Economic Journal Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Sopiyan AR
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Economic Reviews Journal

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Pengaruh Kinerja Keuangan Terhadap Dana Insentif Fiskal pada Pemerintah Daerah Provinsi di Indonesia Ades Hidayah; Sopiyan AR; Riana Mayasari
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.530

Abstract

This research aims to identify the factors that influence fiscal incentive funds in provincial local governments in Indonesia during the 2020-2022 period. The variables studied include fiscal incentive funds, regional financial independence ratio, regional spending efficiency ratio, and regional financial efficiency ratio. This study uses a quantitative method with a sample of 25 provinces selected using purposive sampling technique. The data collected is in the form of local government financial reports. The results showed that both partially and simultaneously, independent variables such as regional financial independence ratio, regional expenditure efficiency ratio, and regional financial efficiency ratio have an influence on fiscal incentive funds. These results are reinforced by literature studies which show that the independent variables in previous studies also have an effect on fiscal incentive funds.
Pengaruh Varians Anggaran Pendapatan, Varians Anggaran Belanja, dan Ukuran Pemerintah Daerah terhadap Kinerja Keuangan Frety Suci Tiara Hati; Kartika Rachma Sari; Sopiyan AR
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.839

Abstract

This study aims to analyze the effect of revenue budget variance, expenditure budget variance, and local government size on the financial performance of district/city governments in South Sumatra Province. Financial performance is measured using an efficiency ratio that describes how optimally local governments manage their budgets. The data used are secondary data obtained from the Regional Government Financial Reports (LKPD) of 17 districts/cities in South Sumatra Province. The analysis method used in this study is panel data regression with the help of the Eviews 12 application. The results of the study indicate that revenue budget variance has a significant negative effect on regional financial performance, which means that the greater the deviation between the budget and revenue realization, the lower the efficiency of financial performance. Conversely, expenditure budget variance has a significant positive effect, which indicates that spending realization that is smaller than the budget can reflect the efficiency of fund use. The size of the local government also has a significant positive effect on financial performance, which indicates that the greater the total assets owned by the region, the more efficient its financial management. These findings are expected to be a consideration for local governments in preparing and realizing budgets more appropriately and efficiently.
Co-Authors Ades Hidayah Ayu Ekamelasari Putri Bainil Yulina Edwin Frimaruwah Feni Repsi Melaresani, Feni Repsi Melaresani Firmansyah Firmansyah Frety Suci Tiara Hati Husni Mubarok, Muhammad Kartika Rachma Sari Kartika Rahayu, Tri Marserina, Sella Masnila, Nelly MUHAMMAD HUSNI MUBAROK Nurhasanah Nurhasanah Nurhasanah Periansya Periansya Puspita, Sinta Relyza, Qabilah Arikah Riana Mayasari Risty, Dintya Andari Sarikadarwati