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All Journal Jurnal Riset Terapan Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Journal of Regional Economics Indonesia
Yusmita, Neni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Performance Analysis of Regional Revenue and Capital Expenditures in Batam City Government: A Study of the 2018-2022 Period Yusmita, Neni; Sari, Suci Indah Permata; Aisyah, Rifdah; Yulsiati, Henny
Journal of Regional Economics Indonesia Vol. 5 No. 2 (2024): Agustus 2024
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jrei.v5i2.12135

Abstract

This study aims to analyze the financial performance of the Batam City Government during the 2018–2022 period. The research utilizes secondary data obtained from the Supreme Audit Agency (Badan Pemeriksa Keuangan, BPK), the institution authorized to audit state finances in Indonesia. The analysis methods employed include trend analysis, variance analysis, fiscal decentralization ratio, growth ratio, effectiveness ratio, expenditure management ratio, and capital expenditure ratio. The results indicate that the financial performance of the Batam City Government is generally satisfactory. The trend analysis reveals fluctuations, while variance analysis indicates favorable outcomes in capital expenditure but unfavorable outcomes in locally generated revenue (PAD), as its realization has not met the target. The effectiveness ratio shows that the government is less effective in achieving targeted PAD. Although the growth ratio indicates suboptimal performance, it shows positive growth trends. The capital expenditure ratio demonstrates an ideal proportional allocation. In conclusion, while the financial performance of the Batam City Government over the five years (2018–2022) is relatively strong, annual fluctuations remain a challenge.
FAKTOR YANG MEMPENGARUHI MANIPULASI AKRUAL PADA PEMERINTAH PROVINSI DI MASA PANDEMI COVID-19 Yusmita, Neni; Sari, Kartika Rachma; Sandrayati
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17430529

Abstract

This study aims to examine the effect of government size, fiscal distress,fiscal capacity, and budget surplus (SiLPA) on accrual manipulation practices in provincial government financial statements in Indonesia during the COVID-19 pandemic era. This study is a quantitative study using secondary data from 34 provincial governments that were established by 2020 at the latest. Provinces newly established after 2020 are not included in the study sample. The observation period covers the years 2020 to 2022, resulting in a total of 102 observations. Data analysis was performed using multiple linear regression through the EViews 12 software. The research results indicate that partially, government size has a significant negative effect on accrual manipulation, fiscal distress has a significant positive effect, fiscal capacity has a positive but insignificant effect, and SiLPA has a significant negative effect. Simultaneously, all four variables have a significant effect on accrual manipulation in provincial government financial statements during the COVID-19 pandemic. Keywords: Accrual Manipulation, Provincial Government, COVID-19.
Effect of Leverage, Fiscal Distress, and Fiscal Capacity on COVID-19 Accrual Manipulation Yusmita, Neni; Sandrayati, Sandrayati; Savira, Okky; AR, Sopiyan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5607

Abstract

Purpose: This study aims to analyze the effects of leverage, fiscal distress, and fiscal capacity on accrual manipulation in provincial governments in Indonesia during 2020–2022. Methodology/approach: The research data used regional government financial reports audited by the Badan Pemeriksa Keuangan (BPK), with a sample size of 102 observations from 34 provinces over three years. The analysis method used was panel data regression with a Random Effects Model (REM) approach. Results: The results show that leverage has no significant effect on accrual manipulation. Conversely, fiscal distress and fiscal capacity have a positive effect on accrual manipulation, indicating that high fiscal pressure and capacity encourage accounting flexibility to maintain the image and meet performance targets. Simultaneously, leverage, fiscal distress, and fiscal capacity contribute to the level of accrual manipulation by local governments during the COVID-19 pandemic. Conclusions: This study concludes that fiscal distress and fiscal capacity significantly influence accrual manipulation among Indonesian provincial governments during the COVID-19 pandemic, whereas leverage has no effect. High fiscal pressure and capacity encourage accounting discretion to maintain the performance. Strengthening fiscal governance and audit oversight is essential for reducing the risk of manipulation in public financial reporting. Limitations: The limitations of alternative indicators and objects to districts/cities. Contributions: These findings have important implications for local governments in strengthening financial governance, auditors in increasing oversight of accrual items vulnerable to manipulation, and future researchers in expanding the variables and scope of research.
Co-Authors Aisyah, Rifdah Henny Yulsiati Sandrayati Sandrayati Sandrayati Sari, Kartika Rachma Sari, Suci Indah Permata Savira, Okky Sopiyan AR