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All Journal International Journal of Education, Social Studies, And Management (IJESSM)
Yerriandha, Yogga
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A literature Review: Determinants of Financial Performance in Local Governments Yerriandha, Yogga
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i3.944

Abstract

This study aims to review and synthesize the existing literature on the determinants of local government financial performance in Indonesia, with a particular focus on regions experiencing real fiscal deficits. Under the regional autonomy framework, local governments are required to manage their financial resources independently to support public services and regional development. However, many local governments continue to face fiscal challenges due to limited local revenue capacity and high dependence on central government transfers. Using a literature review approach, this study examines how Local Own-Source Revenue (PAD), capital expenditure, and audit opinion influence local government financial performance. Capital expenditure is also found to play a strategic role in enhancing financial performance through long-term investment in infrastructure, service quality, and economic productivity. Despite extensive empirical evidence, the literature reveals limited attention to the interaction of these factors within local governments experiencing real fiscal deficits. This review highlights the need for more focused analysis in fiscally constrained regions and provides a conceptual foundation for future empirical research aimed at improving sustainable regional financial management.
Analysis of Factors Affecting Financial Performance in Local Governments with Community Participation as a Moderating Variable Yerriandha, Yogga; Gamayuni, Rindu Rika; Suhendro, Saring
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v6i1.1005

Abstract

This research seeks to provide empirical evidence regarding the influence of local own-source revenue and capital expenditure on the financial performance of local governments, as well as to analyze the moderating role of community participation in these relationships. The study population comprises all regency and municipal governments in Indonesia for the fiscal years 2022–2023. A census (total sampling) approach was employed by utilizing all available observations, yielding 1,016 data points from regency and city governments over the two-year period. The data were sourced from Budget Realization Reports and Operational Reports as presented in the Local Government Financial Statements. The empirical results indicate that local own-source revenue exerts a positive and statistically significant effect on local government financial performance. Likewise, capital expenditure is found to have a positive and significant impact on financial performance. Community participation is shown to significantly weaken the relationship between local own-source revenue and financial performance. Conversely, community participation strengthens the effect of capital expenditure on financial performance; however, this moderating effect is not statistically significant.
Co-Authors Gamayuni, Rindu Rika SARING SUHENDRO