Pengelolaan keuangan daerah license#
The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.ģ. Copyright on any article is retained by the author(s).Ģ. This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.Īuthors who publish with this journal agree to the following terms:ġ. Keywords: Presentation of Financial Statements, Internal Control Systems, Accountability of Regional Financial Management.Ĭopyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) The financial statement presentation partially has a significant positive effect, and the internal control system partially has a significant positive effect on the accountability of regional financial management. This study shows that the presentation of financial statements and internal control systems has a significant positive effect simultaneously on the accountability of regional financial management. Data analysis method used is multiple regression analysis. This study uses the presentation of financial statements and internal control system as independent variables, and the accountability of regional financial management as dependent variable. Key Words: Ratio of Local Financial Independency, Ratio of the effectiveness of Region's Local Revenue (PAD), and the degree ratio of decentralized fiscal.This study was conducted to analyze the effect of presenting financial statements and internal control systems simultaneously and partially on the accountability of regional financial management in the Tasikmalaya City SKPD in 2019. This shows that the contribution made by the Region's Local Revenue (PAD) to the total income of the region is miniscule. 3) The degree ratio of decentralized fiscal at the District/City Level in the Province of Kalimantan Barat is still very small at the range of 1,42%-10,50%, which is ranked at Lacking and Highly Lacking. This ratio shows that not all Districts/Cities were effectively using the Region's Local Revenue to achieve the targeted development, or what was budgeted at the Regional Budget (APBD). 2) The effectiveness ratio of the Region's Local Revenue (PAD) at the District/City Level in the Province of Kalimantan Barat is still under 100%. This means that the Districts/Cities in the Province of Kalimantan Barat have a high reliance towards external funds to support development of the region.
The results of the research indicates that: 1) The ratio of local financial independency at the District/City Level in the Province of Kalimantan Barat are around the range of 1,44%-11,74%, which ranks at the category of Lacking and Highly Lacking. The data source that was used is from the Province of Kalimantan Barat's Regional Financial Bureau.
Pengelolaan keuangan daerah series#
The data that is used are time series Budget data (2007-2010) from 14 Districts/Cities in the Province of Kalimantan Barat. The method of research is through quantitative-descriptive analysis which will then be inputted into tables to figure out the level of local financial independency and the effectiveness of Region's Local Revenue (PAD) at the District/City Level in the Province of Kalimantan Barat. Data collected are secondary data from 2007-2010, which were the District/City Level Budget from 2007-2010. The goal of this research is to analyze the level of local financial independence and the effectiveness of Region's Local Revenue (Pendapatan Asli Daerah/PAD) at the District/City Level in the Province of Kalimantan Barat. This research is titled "An Analysis of the Independency in Financial Management in District/City Level of Kalimantan Barat Province".
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