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All Journal Jurnal Akuntansi dan Pajak
Muhammad Hamdan Sayadi
Indo Global Mandiri University
Economics, Econometrics & Finance Social Sciences

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HAVE 34 PROVINCES IN INDONESIA SUCCESSFULLY IMPLEMENTED FINANCIAL AUTONOMY? EVIDENCE FROM APBD 2004-2020 Muhammad Hamdan Sayadi
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3709

Abstract

The regional government financial statement can be used to measure the financial performance of an area whether it is classified as good or bad. Through the financial statement, a region can know whether it has implemented regional autonomy in financial terms or not. This study aims to analyze and describe the level of regional financial dependence on 34 provinces in Indonesia for the period 2004 - 2020. This research is classified as a quantitative descriptive method and uses regional financial dependency ratio as an analysis tool. The results showed that the provincial financial autonomy located on the island of Java was much better than the provinces outside the island of Java. There were 5 provinces that had a moderate level of dependence on the central government, 4 provinces with a sufficient dependency level, and 5 provinces with high dependency level. Meanwhile, the other 20 provinces had a very high level of dependence on the central government. The financial autonomy of provincial governments in Indonesia for the period 2004 - 2020 had not been implemented properly because there were 20 provinces with a high level of dependence on the central government or around 58.82%.
Analisis Perbandingan Kinerja Pemerintah Daerah sebelum dan saat Pandemi Covid-19 Muhammad Hamdan Sayadi; Muhammad Bahrul Ulum; Rafika Sari
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7420

Abstract

Local government financial statements can be used to measure the financial performance of a region whether it is classified as good or bad. This study aims to analyze and describe the performance of local governments in Sumatra using the ratio of regional financial dependence levels before and during the Covid-19 pandemic. This research is classified as a quantitative descriptive method and uses regional financial dependency ratios as an analytical tool. The results of research on the comparison of financial performance between 10 provinces on the island of Sumatra in 2019 and 2020 show that the financial performance of provinces located on the island of Sumatra has a very high financial dependence on the central government. The level of dependence has increased during the COVID-19 pandemic. The results of the analysis show that Aceh province with the best financial performance during the pandemic period is based on the regional financial dependence ratio with a ratio of 28.49%. The highest regional financial dependency ratio is in the Riau Islands province with a ratio of 65.39%. Further research is expected to expand and expand the research sample and use other indicators in analyzing the financial performance of local governments.
IFR dan Return On Asset di Indonesia Muhammad Hamdan Sayadi
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.8966

Abstract

This study aims to examine the effect of IFR on return on assets. The sample used is a company in Indonesia that has internet financial statements. Multiple linear regression analysis is used to test research hypotheses. The descriptive statistical results showed minimum and maximum ROA values for 216 IFR companies of -27,700 and 36,360 respectively. While the minimum and maximum values for IFR are (13,000) and (38,000). The results of the regression model of the effect of IFR on ROA showed a significant influence between IFR on ROA with a significant level of 0.005 and a B-coefficient of 0.280. Each increase in IFR by one unit can increase ROA by 0.280. So, it can be concluded that the hypothesis is accepted.
Co-Authors Muhammad Bahrul Ulum Rafika Sari