Rizky, Fitrian
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Pengaruh Kemandirian, Efektivitas Pendapatan Asli Daerah dan Belanja Daerah terhadap Kinerja Keuangan Kabupaten/Kota di Aceh Mayanti, Farista; Rizky, Fitrian; Ariansyah, Ricky
Singkite Journal Vol 2 No 2 (2023): Singkite Journal, August 2023
Publisher : Aceh Cooperative Care

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63855/skt.v2i2.19

Abstract

The aim of this study was to determine whether regional autonomy, the effectiveness of regional income, and regional expenditure affect financial performance. Using the census method for sampling, there are 23 districts/cities sampled in this study, namely regency/cities in Aceh in 2018-2021. This study uses a quantitative descriptive method to determine the effect of the variables studied. And technical analysis with the Multiple linear regression analysis was used to test the hypothesis in this study. Based on data collected through documentation of reports on the realization of regency/city budgets in Aceh, it was found that: 1) Regional autonomy has no effect on financial performance; 2) The effectiveness of regional income has no effect on financial performance; 3) Regional expenditure has an effect and is significant on financial performance; and 4) Simultaneously the factors of regional autonomy, effectiveness of regional income, and regional expenditure affect financial performance with a contribution of 94,4 and the influence of other factors not involved in the analysis of financial performance is 5,6%.
Studi Komparatif Kinerja Keuangan Pemerintah Daerah Sebelum dan Selama Pandemi Coronavirus Disease 2019 (Covid-19) di Pulau Sumatera Rizky, Fitrian; Azhari, Azhari; Arfan, Rahmat
Jurnal Investasi Islam Vol 8 No 2 (2023): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v8i2.7445

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan pemerintah daerah yang ditinjau dari rasio derajat desentralisasi, rasio derajat ketergantungan keuangan daerah, rasio kemandirian keuangan daerah, rasio efektivitas pendapatan asli daerah, dan rasio efisiensi belanja. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder dari masa sebelum pandemi Covid-19 (2018-2019) dan selama pandemi Covid-19 (2020-2021) serta analisis uji beda sampel berpasangan. Hasil penelitian menunjukkan bahwa terdapat perbedaan rasio derajat desentralisasi, rasio ketergantungan keuangan daerah, rasio efektivitas pendapatan asli daerah, dan rasio efisiensi belanja pada rasio kemandirian keuangan daerah tidak terdapat perbedaan sebelum dan selama pandemi Covid-19. Kata Kunci: kinerja keuangan daerah, pemerintah daerah, pandemi covid-19