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All Journal Jurnal Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana
Vivit Mariasari
Universitas Tidar
Economics, Econometrics & Finance Social Sciences

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ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN MAGELANG PERIODE 2018-2020 Vivit Mariasari; Suci Nasehati Sunaningsih
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 7, No 2: November 2021
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v7i2.2042

Abstract

Riset ini bertujuan guna mengkaji kinerja keuangan Pemerintah Kabupaten Magelang antara tahun 2018 sampai dengan tahun 2020. Riset dilakukan dengan memanfaatkan perhitungan rasio keuangan yang meliputi rasio efektivitas pendapatan daerah, rasio efisiensi, dan rasio keserasian belanja. Desain riset deskriptif kuantitatif difungsikan. Data sekunder yang difungsikan dalam analisis ini ialah Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten Magelang Tahun 2018-2020. Berdasarkan hasil kajian, kinerja keuangan Pemerintah Kabupaten Magelang sudah efektif dalam pencapaian pendapatan asli daerahnya, dengan rata-rata rasio efektifitas 102,76 persen. Belanja daerah dikelola secara efisien, dengan proporsi rata-rata 75,65 persen. Rata-rata rasio biaya operasional sejumlah 78,92 persen dan rasio belanja modal sejumlah 19,75 persen merepresentasikan pada hakikatnya Pemerintah Kabupaten Magelang lebih mengutamakan pembiayaan biaya operasional daripada belanja modal.
PENGARUH KEKAYAAN DAERAH, PENDAPATAN PERKAPITA, JUMLAH PENDUDUK, DAN TINGKAT PENDIDIKAN TERHADAP PUBLIKASI LAPORAN KEUANGAN PEMERINTAH DAERAH Vivit Mariasari
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.3728

Abstract

The management of the Local Government website as a means of realizing transparency and accountability in Indonesia has not been fully carried out optimally, where only about 49.58% of regency/city governments in Java island publish financial reports on the internet. This research aims to examine the factors that influence the desire of local governments to publish financial statements on the internet. The independent variables used in this study are Regional Wealth proxied by Total Assets, Per capita Income proxied by GRDP Per capita, Population Number, and Education Level proxied by the average length of schooling index. The object of research used in this study is the Regency/City Government in Java Island during the 2018-2021 period. The determination of samples in this study uses the puposive sampling method, which is the determination of samples using certain criteria. The number of samples in this study was 59 samples, out of 119 existing populations. The research method used in this study is the panel data regression analysis method. The panel data regression method was used because the data used in this study consisted of time series data and cross section data. The results showed that variables of regional wealth, population and level of education had a positive and significant influence on the publication of local government financial statements. Meanwhile, the variable per capita income does not have a significant influence on the publication of local government financial statements.
Co-Authors Suci Nasehati Sunaningsih