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ANALISIS RISIKO FISKAL APBD PROVINSI SULAWESI TENGGARA

JEP (Jurnal Ekonomi Pembangunan) · Vol. 13 No. 2 (2024) · pp. 1016–1027

DOI
10.57206/jep.v13i2.47355
ISSN
2503-2089, 1979-231X
Published
2024-02-27
Publisher
Universitas Halu Oleo
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

The purpose of this study is to identify and analyze fiscal risk factors in the APBD budgeting using quantitative methods. Data obtained from interviews through a questionnaire using the Likert scale method. Respondents in this study consisted of 30 regional civil servants who had been directly involved in the preparation of the APBD budget in Southeast Sulawesi Province, and the analytical tool used in this study was the confirmatory factor analysis (CFA). Based on the results of the analysis in this study, it shows that there are several fiscal risk factors in regional budgeting, namely understanding the risk of risk management, understanding the guidelines for implementing the APBD and adjusting the APBD, KUA and PPAS documents, performance indicators and targets for determining budget allocations

Keywords

Collaboration network of the authors

19 authors · 38 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Politeknik Negeri Ujung Pandang
  • Universitas Muhammadiyah Parepare
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
La Ode SuriadiAffiliation unknown2
Maharany ArsyadAffiliation unknown1
Muslimin Makkaraeng SikkiAffiliation unknown1
La Ode Muh. MagribiAffiliation unknown1
Laode GeoAffiliation unknown1
Sumarni BalakaAffiliation unknown1
Rahmah SaimAffiliation unknown1
Laode Hidayatullah HarifAffiliation unknown1
La Ode Muh. HarafahAffiliation unknown1
Marwan MarwanPoliteknik Negeri Ujung Pandang1
Ambo Wonua NusantaraAffiliation unknown1
Heppi MilliaAffiliation unknown1
Pasrun AdamAffiliation unknown1
Tajuddin TajuddinUniversitas Muhammadiyah Parepare1
Syamsir NurAffiliation unknown1
Muhammad SyarifAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/JEP/oai, first harvested 30 Okt 2026, last seen 30 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS RISIKO FISKAL APBD PROVINSI SULAWESI TENGGARA</dc:title>
	<dc:creator>Aprialtin, Fildzah</dc:creator>
	<dc:creator>Natsir, M.</dc:creator>
	<dc:creator>Anam, Syamsul</dc:creator>
	<dc:subject xml:lang="en-US">Fiscal Risk, income expenditures of territory</dc:subject>
	<dc:description xml:lang="en-US">The purpose of this study is to identify and analyze fiscal risk factors in the APBD budgeting using quantitative methods. Data obtained from interviews through a questionnaire using the Likert scale method. Respondents in this study consisted of 30 regional civil servants who had been directly involved in the preparation of the APBD budget in Southeast Sulawesi Province, and the analytical tool used in this study was the confirmatory factor analysis (CFA). Based on the results of the analysis in this study, it shows that there are several fiscal risk factors in regional budgeting, namely understanding the risk of risk management, understanding the guidelines for implementing the APBD and adjusting the APBD, KUA and PPAS documents, performance indicators and targets for determining budget allocations</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2024-02-27</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US"></dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/JEP/article/view/47355</dc:identifier>
	<dc:identifier>10.57206/jep.v13i2.47355</dc:identifier>
	<dc:identifier>urn:nbn:de:10.57206jep.v13i2.473550</dc:identifier>
	<dc:source xml:lang="en-US">JEP (Jurnal Ekonomi Pembangunan); Vol 13, No 2 (2023): JEP (Jurnal Ekonomi Pembangunan); 1016 - 1027</dc:source>
	<dc:source>2503-2089</dc:source>
	<dc:source>1979-231X</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/JEP/article/view/47355/19944</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2024 Fildzah Aprialtin, M. Natsir, Syamsul Anam</dc:rights>
	<dc:rights xml:lang="en-US">http://creativecommons.org/licenses/by-sa/4.0</dc:rights>
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