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Analisis Kinerja Keuangan Daerah Pemerintah Kabupaten

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 4 No. 2 (2020)

DOI
10.33772/jak-uho.v4i2.13439
ISSN
2503-1635
Published
2020-08-10
Publisher
Universitas Halu Oleo
Language
eng

Abstract

This study aims to determine regional financial performance of West Muna Regency Government for the 2015 up to 2018 fiscal year. Analysis method that used in this research is a descriptive analysis method, it is using analytical tools in the form of a degree of fiscal decentralization ratio, growth ratio, independence ratio, and ratio of effectiveness of local original income with using data in form from 2015 budget realization report until 2018.The results showed that the regional financial performance of the West Muna Regency Government was still not good, because value of original regional income was too smaller than the balance fund, so it was not independent with a very low degree of fiscal decentralization. Nonetheless, the target of receiving local revenue from 2015 to2018 has always been reached and exceeding the target, so that the effective and growth of the realization of regional original income from 2015 to 2017 always increases or experiences positive growth, only in 2018 the realization of growth regional original income has decreased or experienced negative growth caused by the decline in local tax revenues and user fees.

Collaboration network of the authors

23 authors · 39 co-authorship links

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

  • Politeknik Negeri Madiun
  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Ika Maya SariAffiliation unknown2
Sitti NurnaluriAffiliation unknown2
Mulyati AkibAffiliation unknown2
Ulfa RahmawatiPoliteknik Negeri Madiun1
Emillia NurdinAffiliation unknown1
Arbiyanto ArbiyantoAffiliation unknown1
Wa Ode AswatiAffiliation unknown1
Eko SudarmantAffiliation unknown1
Intihanah IntihanahAffiliation unknown1
Annisa JulianiAffiliation unknown1
Arbiyanto Arbiyanto3Affiliation unknown1
Rio Rizky AnsarAffiliation unknown1
Asnia AsniaUniversitas Halu Oleo1
Nur Arvah TamrinAffiliation unknown1
Wa Ode Rahmi DamayantiAffiliation unknown1
Dyah Auliah InayatillahAffiliation unknown1
Anggini ShesilliaAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Annisa Fitrah YuliantiAffiliation unknown1
Arifuddin ArifuddinAffiliation 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/jak-uho/oai, first harvested 31 Oct 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Analisis Kinerja Keuangan Daerah Pemerintah Kabupaten</dc:title>
	<dc:creator>Awaluddin, Ishak</dc:creator>
	<dc:creator>Sari, Ika Maya</dc:creator>
	<dc:creator>Asmarwati, Wa Ode</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine regional financial performance of West Muna Regency Government for the 2015 up to 2018 fiscal year. Analysis method that used in this research is a descriptive analysis method, it is using analytical tools in the form of a degree of fiscal decentralization ratio, growth ratio, independence ratio, and ratio of effectiveness of local original income with using data in form from 2015 budget realization report until 2018.The results showed that the regional financial performance of the West Muna Regency Government was still not good, because value of original regional income was too smaller than the balance fund, so it was not independent with a very low degree of fiscal decentralization. Nonetheless, the target of receiving local revenue from 2015 to2018 has always been reached and exceeding the target, so that the effective and growth of the realization of regional original income from 2015 to 2017 always increases or experiences positive growth, only in 2018 the realization of growth regional original income has decreased or experienced negative growth caused by the decline in local tax revenues and user fees.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-10</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/jak-uho/article/view/13439</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v4i2.13439</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 4, No 2 (2019): Oktober 2019</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v4i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13439/9302</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>