Analisis Kemandirian dan Efektivitas Keuangan Daerah, Serta Proporsi Belanja Modal Pemerintahan Kota Banjarmasin

Lisandri .; Hj. Henny Septiana Amalia

Analisis Kemandirian dan Efektivitas Keuangan Daerah, Serta Proporsi Belanja Modal Pemerintahan Kota Banjarmasin

Lisandri ., Hj. Henny Septiana Amalia

Abstract

This study aims to: (1) analyze and measure the regional financial independence (KKD) of the Banjarmasin city government in 2012-2017; (2) Analyze and measure the effectiveness of regional finance of the Banjarmasin city government in 2012-2017; (3) Analyzing and measuring the proportion of Banjarmasin city government capital expenditure in 2012-2017 ; (4) Analyze and measure the trend of regional financial independence (KKD) of the Banjarmasin city government in 2012-2017; (5) Analyze and measure the trend of effectiveness and local revenue of Banjarmasin city government in 2012-2017; and, (6) Analyzing and measuring the trend of the Banjarmasin city government capital expenditure allocation in 2012-2017. The method used is descriptive statistics with regional financial performance ratio analysis techniques. Based on the results of the Performance Evaluation of Government Administration conducted by the Ministry of Home Affairs, the city of Banjarmasin received a high to very high performance status during 2012-2017. In 2015, it was ranked 28th out of 30 highest cities nationwide. The lowest achievement was obtained in 2012, namely ranking 57 out of 91 cities. This shows that the administration of government has been going well, and in general public services carried out by the government have been carried out well and have met the predetermined performance standards. The results showed that although the performance of government administration was classified as good and received a very high status, the city of Banjarmasin was not yet able to have a good financial performance, especially in the aspects of independence, effectiveness in the achievement of PAD revenues, and the proportion of capital expenditure allocation that was below 30 percent.

Keywords

Independence, Regional Fi-nancial Effectiveness, Capital Expenditure

Full Text:

PDF (Bahasa Indonesia)

References

Abachi, P., dan I. Salamatu. 2012. An Analysis of The Effect of Fiscal Decen-tralisation on Economic Growth in Ni-geria. International Journal of Humanities and Social Science Vol. 2 No 8.

Arifin, Z., Nirwanto, N., & Manan, A. (2019). Analysis of bullying effects on job performance using employee engagement and job satisfaction as mediation. International Journal of Innovation, Creativity and Change.

Arifin, Z., Nirwanto, N., & Manan, A. (2019). Improving the effect of work satisfaction on job performance through employee engagement. International Journal of Multi-Discipline Science (IJ-MDS), 2(1), 1-9.

Arifin, Z., Nirwanto, N., & Manan, A. (2019, April). Reducing the Negative Bullying at Work Impact on Employee Performance through Absorption and Team Work. In 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018) (pp. 601-608). Atlantis Press.

Asia Proceedings of Social Sciences, 4(3), 125-128.

Becker, S. D., T. Jagalla, dan P. Skærbæk. 2014. The translation of accrual ac-counting and budgeting and the recon-figuration of public sector accountants’ identities. Critical perspectives on account-ing 25 (4):324-338.

Da Cruz, N. F., dan R. C. Marques. 2014. Revisiting the determinants of local government performance. Omega 44:91-103.

DJPK. 2014. Deskripsi dan Analisis APBD 2014. Jakarta: Kementerian Keuangan RI.

Ernawati, S., Chandrarin, G., & Respati, H. (2019). Analysis Of The Effect Of Profitability, Company Size And Leverage On Tax Avoidance (Study On Go Public Companies In Indonesia). International Journal Of Advances In Scientific Research And Engineering, 5(10), 74-80.

Halim, A. 2012. Akuntansi keuangan daerah: akuntansi sektor publik Edisi ke 4. Jakarta:

Salemba Empat.

Haryanto, S., Chandrarin, G., & Bachtiar, Y. (2019). Bank Size, Risk and Market Discipline with A Deposit Insurance: Evidence of Banking in Indonesia. AFRE (Accounting and Financial Review), 2(2), 81-90.

IFAC. 2016. Handbook of International Public Sector Accounting Pronouncements 2016 Edition, Vol.2 The International Public Sector Accounting Standards Board (IPSASB®).

Kelly, J. M. 2015. Performance budgeting for state and local government: Me sharpe.

Mahmudi. 2013. Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta: Unit Penerbit dan Pencetakan Sekolah Tinggi Ilmu manajemen YKPN.

Merina, C. I., dan M. Sari. 2016. Determi-nan Pengalokasian Belanja Modal Dengan Pertumbuhan Ekonomi Sebagai Variabel Moderating Pada Pemerintah Provinsi Di Indonesia. Simposium Na-sional Akuntansi: Medan.

Mujennah, M., Artinah, B., & Safriansyah, S. (2019). PERFORMANCE-BASED BUDGETING AS SURVEILLANCE FOR THE ACCOUNTABILITY OF LOCAL GOVERNMENTS. Asia Proceedings of Social Sciences, 4(3), 125-128.

Peraturan Menteri Pendayagunaan Apara-tur Negara Dan Reformasi Birokrasi Republik Indonesia Nomor 15 Tahun 2014 Tentang Pedoman Standar Pela-yanan 2014. edited by M. d. RB.

Rahmayati, A. 2016. Analisis Kinerja Keu-angan Pemerintah Daerah Kabupaten Sukoharjo Tahun Anggaran 2011-2013. Jurnal EKA CIDA Vol. 1 No. 1 Maret 2016.

Rini, W. S., Ruwanti, G., & Ernawati, S. (2018). Capital Expenditure Determinants with Economic Growth as a Moderator in Regency and Municipal Government in South Kalimantan. International Journal of Accounting, Finance, and Economics, 1(1), 7-17.

Risyanto, H. 2015. Analisis Kemampuan Keuangan Daerah Dan Kemandirian Keuangan Daerah Serta Pengaruhnya Terhadap Pertumbuhan Ekonomi Ka-bupaten Garut Tahun Anggaran 2004- 2013. Coopetition, Volume VI, Nomor 1, Maret 2015: 21– 33.

Ruwanti, G., Chandrarin, G., & Assih, P. (2019). Corporate social responsibility and earnings management: The role of corporate governance. Humanities & Social Sciences Reviews, 7(5), 1338-1347.

Ruwanti, G., Chandrarin, G., & Assih, P. (2019). The Influence of Corporate Governance in The Relationship of Firm Size and Leverage on Earnings Management. International Journal of Innovative Science and Research Technology, 4(8), 142-147.

Ruwanti, G., Chandrarin, G., & Assih, P. (2018, December). Effect Of Corporate Governance On Relationship Between Corporate Social Responsibility And Firm Sizes With Earnings Management. In 3rd International Conference of Graduate School on Sustainability (ICGSS) 2018.

Sekaran, U., dan R. Bougie. 2016. Research Methods for Business: A Skill-Building

Approach. edited by S. Edition. 7th ed. Unit-ed Kingdom: John Wiley & Sons Ltd.

Shapiro, S. P. 2005. Agency theory. Annu. Rev. Sociol. 31:263-284.

Sinde, H. M. 2016. Decentralisation and Financial Peformance: A Comparative Analysis of Local Governments' Finan-cial Sustainability in Tanzania, Univer-sity of Central Lancashire.

Sundari, dan R. Suprantiningrum. 2015. Analisis Kinerja Pengelolaan Keuangan Daerah Dan Tingkat Kemandirian Daerah Di Era Otonomi Daerah (Studi Kasus Kota Semarang Tahun 2009-2013). Media Ekonomi dan Manajemen Vol. 30 No. 1 Januari 2015.

Syahdan, S. A., Munawaroh, R. S., & Akbar, M. (2018). Balance Scorecard Implementation in Public Sector Organization, A Problem?. International Journal of Accounting, Finance, and Economics, 1(1), 1-6.

Syam, A. Y., L. Lisandri, F. Rizani, dan S. Oikawa. (2018). Influence of PAD and DAU on Economic Growth with Capi-tal Expenditure as an Intervening Vari-able on Regency and Municipal Gov-ernment in South Kalimantan Prov-ince. Journal Research and Analysis: Economy 1 (1):1-9.

Syam, A. Y., & Chandrarin, G (2019). Effects of Fiscal Health on Human Development Index in Indonesia: Regional Government Performance Mediating Role. (International Journal of Innovative Science and Research Technology, 2019, 50-59).

Syam, A. Y., F. Rizani, Lisandri, dan M. Maladi. (2018). The Effect of Local Original Revenues, Special Allocation Funds, General Allocation Funds on The Human Development Quality And The Mediating Role of Capital Expendi-ture In Regency And Cities In South Kalimantan Province – Indonesia. Pa-per read at The 7th International Graduate Conference on Engineering, Science & Humanities 2018, Malaysia 13 -15 August at Malaysia, Johor Bah-ru.

Watts, R. L., dan J. LZimmerman. 1990. Positive accounting theory: a ten year perspective. Accounting review:131-156.