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ANALISIS KINERJA KEUANGAN DAN KEMAMPUAN KEUANGAN PEMERINTAH DAERAH DALAM PELAKSANAAN OTONOMI DAERAH DI PROVINSI SULAWESI TENGGARA

JPEP (Jurnal Progres Ekonomi Pembangunan) · Vol. 4 No. 2 (2020) · pp. 1–19

DOI
10.33772/jpep.v4i2.11008
ISSN
2502-5171
Published
2020-02-13
Publisher
Pascasarjana Universitas Halu Oleo
Language
eng

Abstract

This study aims to analyze financial performance and financial capacity in implementing regional autonomy. The object of this research is financial performance and financial capacity in the implementation of regional autonomy in 2011 to 2017. The data collection techniques of this study describe, analyze and interpret the financial performance and financial capabilities of the Regency / City government of Southeast Sulawesi Province which are measured by calculating financial ratios based on reports realization of APBD for fiscal year 2011-2017 and presented in writing in a systematic manner. The results of this study found that financial performance is still not financially independent and is in an innovative relationship pattern, where external parties are still very much needed in government administration, the effectiveness of PAD is very good and indirect expenditure activities in parent regions are allocated more than 50 percent, while for autonomous regions direct expenditure is allocated more than 50 percent, financial capability measured by the degree of fiscal autonomy is in the very low category but the financial ability index is very good. Keywords: Regional Autonomy, Financial Ability, Financial Performance

Collaboration network of the authors

40 authors · 89 co-authorship links · showing the 40 most connected

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  • Universitas Muhammadiyah Parepare
  • Universitas Halu Oleo
  • Institut Agama Islam Negeri Kendari
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Nitri MiroseaAffiliation unknown4
Wali Aya RumbiaAffiliation unknown3
Muntu AbdullahAffiliation unknown3
Tuti DharmawatiAffiliation unknown3
Nasrullah DaliAffiliation unknown3
La Ode SuriadiAffiliation unknown2
Tajuddin TajuddinUniversitas Muhammadiyah Parepare2
Ambo Wonua NusantaraAffiliation unknown2
Ika Maya SariAffiliation unknown2
Santiadji MustafaAffiliation unknown2
Fitriaman FitriamanAffiliation unknown2
Muhalip -Affiliation unknown1
Emillia NurdinAffiliation unknown1
Sabir AhmadAffiliation unknown1
Waode NurmayaAffiliation unknown1
Sitti AdehasmiAffiliation unknown1
Nur AzisahAffiliation unknown1
Suwandi SuwandiAffiliation unknown1
La Ode SaidiUniversitas Halu Oleo1
Pasrun AdamAffiliation unknown1
Ernawati ErnawatiInstitut Agama Islam Negeri Kendari1
Muh. Yani BalakaAffiliation unknown1
Rahmatia KambaAffiliation unknown1
Sem RantebuaAffiliation unknown1
Heppi MilliaAffiliation unknown1
Syamsir NurAffiliation unknown1
Santi DinarAffiliation unknown1
Burhanuddin BurhanuddinAffiliation unknown1
Mulliarny Fitry ningsi RiberuAffiliation unknown1
kartowiyono kartowiyonoAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Riswan WirantoAffiliation unknown1
Muh. SyarifAffiliation unknown1
Andi M. AsparAffiliation unknown1
Israyanti IsrayantiAffiliation unknown1
Teddy RonalAffiliation 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/JPEP/oai, first harvested 30 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS KINERJA KEUANGAN DAN KEMAMPUAN KEUANGAN  PEMERINTAH DAERAH DALAM PELAKSANAAN OTONOMI DAERAH DI PROVINSI SULAWESI TENGGARA</dc:title>
	<dc:creator>Mustarim, Israwati</dc:creator>
	<dc:creator>Rosnawintang, Rosnawintang</dc:creator>
	<dc:creator>Akib, Mulyati</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze financial performance and financial capacity in implementing regional autonomy. The object of this research is financial performance and financial capacity in the implementation of regional autonomy in 2011 to 2017. The data collection techniques of this study describe, analyze and interpret the financial performance and financial capabilities of the Regency / City government of Southeast Sulawesi Province which are measured by calculating financial ratios based on reports realization of APBD for fiscal year 2011-2017 and presented in writing in a systematic manner. The results of this study found that financial performance is still not financially independent and is in an innovative relationship pattern, where external parties are still very much needed in government administration, the effectiveness of PAD is very good and indirect expenditure activities in parent regions are allocated more than 50 percent, while for autonomous regions direct expenditure is allocated more than 50 percent, financial capability measured by the degree of fiscal autonomy is in the very low category but the financial ability index is very good. Keywords: Regional Autonomy, Financial Ability, Financial Performance</dc:description>
	<dc:publisher xml:lang="en-US">Pascasarjana Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-02-13</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">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/JPEP/article/view/11008</dc:identifier>
	<dc:identifier>10.33772/jpep.v4i2.11008</dc:identifier>
	<dc:source xml:lang="en-US">JPEP (Jurnal Progres Ekonomi Pembangunan); Vol 4, No 2 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN; 1-19</dc:source>
	<dc:source>2502-5171</dc:source>
	<dc:source>10.33772/jpep.v4i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/JPEP/article/view/11008/7823</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JPEP (Jurnal Progres Ekonomi Pembangunan)</dc:rights>
</oai_dc:dc>