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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen dan Bisnis Indonesia Jurnal Kesehatan Mesencephalon Jurnal DISPROTEK Economic Reviews Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum
Sri Anik
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Journal : Economic Reviews Journal

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The Effect of Local Government Size, Local Original Revenue (PAD), Balance Funds, Capital Expenditures, on Local Government Financial Performance Zahrotul Mukaiyaroh; Sri Anik
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.v4i3.778

Abstract

This study aims to analyze the effect of local government size, regional own-source revenue (PAD), balancing funds, and capital expenditure on local government financial performance in districts / cities in Central Java Province in 2021-2023. The method used is quantitative with an explanatory research approach. Data were obtained through documentation of local government financial reports and analyzed using multiple linear regression. The results showed that local government size and PAD had a significant positive effect on financial performance. Meanwhile, balancing funds have a significant negative effect, while capital expenditure has no significant effect on regional financial performance. These findings indicate the importance of optimizing PAD and managing balancing funds efficiently as well as the role of government size in improving the effectiveness and efficiency of local finances. The implications of these results provide input for local governments in formulating fiscal policies that are accountable and oriented towards improving public services.
Pengaruh Akuntabilitas Publik dan Pemanfaatan Aplikasi Sistem Keuangan Desa Terhadap Kinerja Manajerial Perangkat Desa dengan Moderasi Sistem Pengendalian Internal Aditya Cindy Faticha; Sri Anik
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.v4i3.803

Abstract

This study aims to analyze the influence of public accountability, the use of village financial system applications on the managerial performance of village apparatus with the moderation of the internal control system. This type of research is quantitative research. The population in this study is a village apparatus located in the Karanganyar sub-district, Demak. And the samples are the village head, the chairman of the village consultative body, and the treasurer. With the sampling technique used in this study, multiple linear regression analysis with interactive tests (MRA) is used to analyze public accountability variables, the use of village financial system applications as independent variables for the managerial performance of village apparatus as a dependent variable with internal control systems as a moderation variable. The data obtained will be processed and analyzed with SPSS 29.0. The results in this study are as follows: Public accountability has a positive and significant effect on the managerial performance of village apparatus. The use of village financial system applications has a positive and significant effect on the managerial performance of village apparatus. Internal control has been proven to be able to moderate public accountability and the use of village financial system applications on the influence of the managerial performance of village apparatus.
Co-Authors Aditya Cindy Faticha Alfina Indah Fitriyani Andina Juhara Arifuddin Arifuddin Astrida Budiarti Ni Putu Gita Wirani Sisca Mawar Prianty Siti Nurhalimah Siti Ummu Adillah Zahrotul Mukaiyaroh