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All Journal Jurnal Riset Terapan Akuntansi Journal of Regional Economics Indonesia
Yusmita, Neni
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Economics, Econometrics & Finance

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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.
Co-Authors Aisyah, Rifdah Henny Yulsiati Sandrayati Sari, Kartika Rachma Sari, Suci Indah Permata