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ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH: PERSPEKTIF KABUPATEN/KOTA Tarisa Azzahro; Maria Maria; Sulaiman Sulaiman
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jrta.v10i1.11129

Abstract

The purpose of this study is to investigate the differences between South Sumatra and Lampung's regency and city governments' financial performance. Numerous metrics, including ratios that show the level of fiscal decentralisation, dependency, efficiency, effectiveness, and regional financial independence, will be used to evaluate this. All Budget Realisation Reports (LRA) for both regency and municipal governments in these provinces are included in the study's population. The LRAs in the sample span the years 2019 through 2023. According to the analysis, regional financial performance for 2019-2023 shows that Palembang City has better financial performance, with a high level of independence and low dependency. While fiscal decentralization is relatively good in some cities, efficiency remains fluctuating and the effectiveness of local revenue (PAD) is uneven. Therefore, regions need to increase local revenue (PAD), increase efficiency, and reduce dependence on the central government to become more independent. Keywords: Regional Financial Independence Ratio, Degree of Fiscal Decentralization Ratio, Dependency Ratio, Efficiency Ratio, Effectiveness Ratio of PAD.
Determinants of the Level of Government Financial Independence in Districts/Cities in South Sumatera Maria Maria; Khoiria Afriana; Bainil Yulina
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.23594

Abstract

Based on data from LKPD of districts/cities in South Sumatra over the last 10 years, the mean level of financial independence in the region is around 11%, with significant disparities between regions. Palembang City has the highest level of independence at 49%, while most other regions have levels below 12%. These findings indicate that subnational financial independence is affected by various determinants. To analyze this, the study applies a fixed-effect panel data regression model using EViews version 13. The research demonstrates that the size of subnational government has a positive and significant influence. In contrast, Leverage and subnational incentive funds have no significant effect. Capital expenditure exerts a negative and significant influence. Simultaneously, the analysis reveals that the four variables exert a significant effect on subnational financial independence. This finding indicates that any policy on government activities significantly impacts the financial independence of the government.
Co-Authors ade putri nurmalita nurmalita Afifah Putri Salamah Alfira Fitri Mellizka Amira Fairuzdita Bainil Yulina Choiruddin Choiruddin Choiruddin Choiruddin Darul Amri Febri Astuti Hanina Sari Indah Aprilia Indra Satriawan Indra Satriawan Kartika Rachma Sari Khoiria Afriana Lambok Vera Riama Pangaribuan Marselita Jayenchi Muamar Wiralaksana Muhammad Husni Mubarok Mutiara Syalwa Nurhasanah Nurhasanah Nurhasanah Nurhasanah Periansya Diah Elvina Desi Indriasari Rabbiyati Ningsi Rakhmania Rifinesha Fatriani Regina Harum Kenangah Riza Wahyudi Rosy Armaini Ruilin Tari Misnar Sari Kadarwati Sri Hartaty Sri Rahayuningsih Sulaiman Sulaiman Sulaiman Sulaiman Tarisa Azzahro Tiara Syifa Putri Ananda Yevi Dwitayanti Yuli Antina Aryani Yuliana Sari Zulkifli Zulkifli