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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) BALANCE Jurnal Akuntansi dan Bisnis VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Journal of Regional Economics Indonesia Journal Transformation of Mandalika Jurnal Riset Akuntansi dan Bisnis Indonesia Journal of Governance, Taxation, and Auditing Sanskara Manajemen dan Bisnis West Science Accounting and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jipmor: Jurnal Ilmu Pendidikan Dan Humaniora Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Henny Yulsiati
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Social Sciences

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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

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Pengaruh Kemandirian Keuangan Daerah dan Rasio Utang terhadap Financial Sustainability pada Provinsi di Indonesia Rohmadani, Disma Suci; Yulsiati, Henny; Sari, Yuliana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2411

Abstract

This research was designed with the aim of studying the impact of regional financial independence and the debt to financial sustainability ratio on provincial governments in Indonesia. This research uses data from Regional Government Financial Reports (LKPD) for the 2018-2022 period. This type of research is quantitative research. The population of this research is local governments in 34 provinces in Indonesia. The sample used was a saturated sampling technique. The data collection technique used is documentary. The data source uses secondary data. The data analysis method uses multiple regression analysis for panel data. From the research results, it can be concluded that regional financial independence has a positive and significant effect on financial sustainability, while the debt to income ratio has a negative and significant effect on financial sustainability. Simultaneously, regional financial independence and the debt-to-income ratio have a significant impact on financial sustainability in provinces in Indonesia.
Pengaruh Kemandirian Keuangan Daerah dan Rasio Utang terhadap Financial Sustainability pada Provinsi di Indonesia Rohmadani, Disma Suci; Yulsiati, Henny; Sari, Yuliana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2411

Abstract

This research was designed with the aim of studying the impact of regional financial independence and the debt to financial sustainability ratio on provincial governments in Indonesia. This research uses data from Regional Government Financial Reports (LKPD) for the 2018-2022 period. This type of research is quantitative research. The population of this research is local governments in 34 provinces in Indonesia. The sample used was a saturated sampling technique. The data collection technique used is documentary. The data source uses secondary data. The data analysis method uses multiple regression analysis for panel data. From the research results, it can be concluded that regional financial independence has a positive and significant effect on financial sustainability, while the debt to income ratio has a negative and significant effect on financial sustainability. Simultaneously, regional financial independence and the debt-to-income ratio have a significant impact on financial sustainability in provinces in Indonesia.
Co-Authors Aisyah A Zzahra Aisyah, Rifdah Alendra, Muhammad Ramadhan Alif'ia, Nabila Fitri Alif’ia, Nabilla Fitri Choiruddin, Choiruddin Eka Jumarni Fithri Febriantoko, Jovan Fitri, Ellena Novia Isya Ramaniar Irwan Koto Jamil, KMS M Thoriq Kartika Rachma Sari Kusnadi, Mutiara Dwi Laura, Prisca Maqruf, Romibil Oktarida, Anggeraini Rohila Apriani Rohmadani, Disma Suci Salsabila, Hilda sari, anggie mustika Sari, Suci Indah Permata SARTIKA, Iin Siska Aprianti Sonia Sonia, Sonia Wigamas Rania Aliya Yuli Antina Aryani Yuli Antina Aryani, Yuli Antina Yuliana Sari Yuliana Sari Yusmita, Neni