Melola Discovery

← Melola Discovery

Jurnal

A PERFORMANCE ANALYSIS OF REGIONAL BUDGET OF JAYAWIJAYA REGENCY FROM 2010 TO 2014

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 1 No. 3 (2017)

DOI
10.52062/keuda.v1i3.736
ISSN
2581-0286, 2477-7838
Published
2017-06-14
Publisher
Universitas Cenderawasih
Language
eng

Abstract

This study aims to assess performance of Regional Budget (APBD) which includes revenues, spending/expenditures and financing activities of Jayawijaya Government. The data used was the budgeted and realization of Revenue, Spending/Expenditure and Financing activities of Jayawijaya regency from 2010 to 2014. The analysis techniques used was a qualitative approach through various financial ratios. To calculate revenues performance this study employed Variant Analysis (differences of) Budget Revenue, Revenue Growth, Degree of Independence of the region, Regional Reliance to the central government, Degree of Decentralization, Local Tax Effectiveness and Overlay analysis to measure performance of the generated income. Meanwhile to measure expenditure used Variant Analysis (difference) Budgeted Expenditure, Growth of Regional Expenditure, Synchronization of Governmental Spending, Spending Effectiveness and Overlay analysis to measure overall spending/expenditures performance. Following the analysed data, the study obtained following results: 1) Jayawijaya’s revenue performance during 2010 to 2014 based on the overlay analysis was not good. The main caused was due to low degree of the region financial independence, high degree of fiscal dependence for external funding as well as the low degree of fiscal decentralization, 2) Spending/Expenditure Performance of Jayawijaya from 2010 to 2014 was good. This was because of the increasing growth of Jayawijaya’s spending/expenditure and the effectiveness of spending/expenditure in Jayawijaya. Keywords: Budget, Revenue, Spending/ Expenditure, Regional Budget Performance

Collaboration network of the authors

15 authors · 24 co-authorship links

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

  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Yundy HafizriandaAffiliation unknown2
Agustinus SalleAffiliation unknown1
PaulAffiliation unknown1
Kaillin Lalli RandaAffiliation unknown1
Balthazar KreutaAffiliation unknown1
Dwi FitrianiAffiliation unknown1
Marsi Adi PurwadiAffiliation unknown1
Elsyan Rienette MarlissaAffiliation unknown1
Dewi Adhityarani MusaidahAffiliation unknown1
Parson HorotaAffiliation unknown1
Robert M. MarbunAffiliation unknown1
Paulus Kombo Allo LayukAffiliation unknown1
Nengsi Oktavia MakalewAffiliation 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://ejournal.uncen.ac.id/index.php/KEUDA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">A PERFORMANCE ANALYSIS OF REGIONAL BUDGET OF JAYAWIJAYA REGENCY FROM 2010 TO 2014</dc:title>
	<dc:creator>Yigibalom, Didi</dc:creator>
	<dc:creator>Purba Riani, Ida Ayu</dc:creator>
	<dc:description xml:lang="en-US">This study aims to assess performance of Regional Budget (APBD) which includes revenues, spending/expenditures and financing activities of Jayawijaya Government. The data used was the budgeted and realization of Revenue, Spending/Expenditure and Financing activities of Jayawijaya regency from 2010 to 2014. The analysis techniques used was a qualitative approach through various financial ratios. To calculate revenues performance this study employed Variant Analysis (differences of) Budget Revenue, Revenue Growth, Degree of Independence of the region, Regional Reliance to the central government, Degree of Decentralization, Local Tax Effectiveness and Overlay analysis to measure performance of the generated income. Meanwhile to measure expenditure used Variant Analysis (difference) Budgeted Expenditure, Growth of Regional Expenditure, Synchronization of Governmental Spending, Spending Effectiveness and Overlay analysis to measure overall spending/expenditures performance.

Following the analysed data, the study obtained following results: 1) Jayawijaya’s revenue performance during 2010 to 2014 based on the overlay analysis was not good. The main caused was due to low degree of the region financial independence, high degree of fiscal dependence for external funding as well as the low degree of fiscal decentralization, 2) Spending/Expenditure Performance of Jayawijaya from 2010 to 2014 was good. This was because of the increasing growth of Jayawijaya’s spending/expenditure and the effectiveness of spending/expenditure in Jayawijaya.

Keywords: Budget, Revenue, Spending/ Expenditure, Regional Budget Performance</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2017-06-14</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://ejournal.uncen.ac.id/index.php/KEUDA/article/view/736</dc:identifier>
	<dc:identifier>10.52062/keuda.v1i3.736</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 1 No. 3 (2016)</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 1 No 3 (2016)</dc:source>
	<dc:source>2581-0286</dc:source>
	<dc:source>2477-7838</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/736/671</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 Jurnal Kajian Ekonomi &amp; Keuangan Daerah</dc:rights>
</oai_dc:dc>