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Analysis of the Financial Condition West Java Provincial Government, Indonesia sofik handoyo; Syaiful Anas; Ivan Yudianto
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 23, No 1 (2019): May
Publisher : Magister Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1262.137 KB) | DOI: 10.22146/jkap.37046

Abstract

The purpose of the study is to assess the financial condition of 18 districts and 9 municipals in West Java Province. Assessing the financial condition was based on a 10 (ten) point financial ratio model developed by Kenneth Brown. Data on financial ratios for the 2013-2016 period was obtained from audited financial reports published by the west java provincial supreme auditor. Analysis of financial ratios was based on descriptive statistics and conducting Independent t-Test analysis. Research results showed that both district and municipal governments in West Java Province have a good financial condition. However, the performance of financial condition score for district governments shows a downward trend. In general, there is significant difference in the financial condition of district governments and municipal governments. In general, municipal governments showed better financial condition than district governments.
THE EFFECT OF INVOLVEMENT IN SELECTING STRATEGIC INITIATIVES AND STRATEGIC INITIATIVE REPORT ON DIVISION MANAGERS PERFORMANCE EVALUATION USING BALANCED SCORECARD Syaiful Anas; Mahfud Sholihin
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.181

Abstract

This study attempts to analyze the effect of involvement in the selection of strategic initiativesand the strategic initiatives report on strategic initiatives and managerial performance evaluationin the Balanced Scorecard (BSC) context. It is argued that managers involvement in theselection of strategic initiatives will increase the tendency to arrive at a conclusion that is consistentwith their preference especially when they receive complex information. In addition toit, strategic initiatives report is expected to reduce the effect of motivated reasoning by providingstrong evidence on the initiatives effectiveness. Using a 22 between subjects of experimentinvolving 63 undergraduate students, it was found that the involvement of the managershas no significant effect on both the evaluation of strategic initiative effectiveness and divisionmanagers performance. Furthermore, it was also found that the strategic initiative report hasonly effect on division managers performance but at the unexpected direction. Finally, thestudy cannot provide evidence on the interaction effect of the two independent variables.
Analysis of the Financial Condition West Java Provincial Government, Indonesia Sofik Handoyo; Syaiful Anas; Ivan Yudianto
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 23, No 1 (2019): May
Publisher : Magister Ilmu Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.37046

Abstract

The purpose of the study is to assess the financial condition of 18 districts and 9 municipals in West Java Province. Assessing the financial condition was based on a 10 (ten) point financial ratio model developed by Kenneth Brown. Data on financial ratios for the 2013-2016 period was obtained from audited financial reports published by the west java provincial supreme auditor. Analysis of financial ratios was based on descriptive statistics and conducting Independent t-Test analysis. Research results showed that both district and municipal governments in West Java Province have a good financial condition. However, the performance of financial condition score for district governments shows a downward trend. In general, there is significant difference in the financial condition of district governments and municipal governments. In general, municipal governments showed better financial condition than district governments.