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All Journal Jurnal Riset Terapan Akuntansi Bakti Cendana: Jurnal Pengabdian Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Digital Economics and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
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Determinasi Kinerja Keuangan Pemerintah Kabupaten/Kota Di Provinsi Sumatera Selatan Jhony Irwan Saputra; Sandrayati; Edwin Frymaruwah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6740

Abstract

This study aims to determine and analyze the factors that influence financial performance in district/city governments in South Sumatra Province. The data used in this study are financial reports of district/city governments in South Sumatra Province. The population of this study is the financial reports of seventeen districts/cities in South Sumatra Province for the 2018-2022 budget year with a purposive sampling technique and 66 observation units. The data analysis model used is multiple regression. The results of the study show that simultaneously Audit Opinion Revenue, Government Size, and Leverage have a significant effect on the financial performance of local governments. Partially, audit opinion has a negative and significant effect on financial performance, government size has a positive and significant effect on financial performance and leverage has no effect on financial performance.
Pengaruh Kinerja Keuangan Terhadap Belanja Modal Pemerintah Daerah Kota di Sumatera Novrianto Ramadhani; Sandrayati; Rosy Armaini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.9018

Abstract

Law No. 1 of 2022 mandates that capital expenditure allocation must be at least 40% of regional expenditure. Regional autonomy provides space for local governments to independently manage their finances. However, major cities in Sumatra still allocate a relatively small portion to capital expenditure. This research adopts a quantitative approach, utilizing secondary data extracted from regional government financial statements spanning the years 2019 to 2023. The findings reveal that fiscal autonomy at the regional level exerts a positively correlated and statistically significant influence on capital spending, while effectiveness has a negative and significant effect on capital expenditure. Meanwhile, the degree of contribution from Regional-Owned Enterprises (BUMD) does not affect capital expenditure. Collectively, the independent variables influence capital expenditure. Increasing regional financial independence encourages capital expenditure, but higher effectiveness leads to a decrease in capital expenditure. The suboptimal contribution of BUMD is attributed to less optimal management. Local governments are advised to optimize local revenue, balance capital expenditure allocation, and improve BUMD governance.
Pengaruh Dana Perimbangan dan Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Modal Kabupaten/Kota di Provinsi Bangka Belitung Bella Rahma Sary; Kartika Rachma Sari; Sandrayati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9180

Abstract

This study aims to analyze the effect of the Balancing Fund and Budget Surplus (SILPA) on Capital Expenditure in regency/municipal governments of the Bangka Belitung Province during the 2019–2023 period. The research method used is quantitative with an associative approach. The data used are secondary data sourced from audited budget realization reports obtained from the official websites of DJPK and BPK RI. The analysis technique employed is multiple linear regression using SPSS version 26. The results show that partially, the Balancing Fund does not have a significant effect on Capital Expenditure, while SILPA has a positive and significant effect. Simultaneously, the Balancing Fund and SILPA significantly influence Capital Expenditure. The Adjusted R Square value of 0.227 indicates that 22.7% of the variation in Capital Expenditure can be explained by the Balancing Fund and SILPA, while the rest is influenced by other factors outside the model. These findings imply that effective planning and management of SILPA can encourage an increase in regional capital expenditure.
Pengaruh Kemandirian, Efisiensi, Kinerja Keuangan dan Rasio Utang Terhadap Financial Sustainability pada Kabupaten/Kota di Provinsi Sumatera Selatan Putri Meylina; Sandrayati; Anggeraini Oktarida
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.9448

Abstract

This study aims to determine the influence of independence, efficiency, financial performance and debt ratio on financial sustainability in districts/cities in South Sumatra province. The data used in this study is secondary data with data obtained through the EPPID website of the Central Audit Agency of the Republic of Indonesia in 2020-2023. This type of research is a quantitative research. The sample of this study is 17 regencies/cities in South Sumatra Province. The sample determination in this study used the purposive sampling technique. The data analysis method uses multiple linear regression analysis with the help of Eviews 12 for windows. The results of this study can be concluded that partially independence and efficiency have a positive and significant effect on financial sustainability, while financial performance has a negative and significant effect on financial sustainability and debt ratio has no effect on financial sustainability. Simultaneously, the ratio of independence, efficiency, financial performance, and debt ratio has a significant effect on financial sustainability in Regencies/Cities in South Sumatra Province in 2020-2023.
Co-Authors ADELIA AMANDA, FARIKA ANGGERAINI OKTARIDA Aprianti, Siska Bella Rahma Sary Cahyani, Alfina Dwi Choiruddin, Choiruddin Desmarani, Astri Edwin Frymaruwah Evada Dewata Evada Dewata Dewata Jhony Irwan Saputra Kartika Rachma Sari Meisya MUHAMMAD HUSNI MUBAROK Novrianto Ramadhani Nurhasanah Nurulhuda, Julia Rizki Okky Savira Putri Meylina Qabilah Arikah Relyza R. Rahmat Soleh Rosy Armaini Sari, Kartika Rachma Solly Aryza Yuli Antina Aryani Yusmita, Neni Zahra Putri Yulianti