Published: 2023-10-10
Penilaian Akuntabilitas Keuangan Sektor Publik untuk Menilai Kinerja Keuangan Pemerintah Kota Bandar Lampung
DOI: 10.35870/emt.v7i4.1605
Rani Velia Salsabilla, Iskandar Ali Alam
Abstract
Regional autonomy policies implemented by local governments have a significant impact on their financial management efficiency. It is important to create competitiveness based on principles appropriate to the potential and unique characteristics of each region. Assessing regional financial performance is critical, especially in the context of high-quality accountability principles, including thorough evaluation of regional financial performance measures. This study uses a quantitative descriptive method, focusing on analyzing regional financial ratios. The data used comes from secondary sources, specifically the Bandar Lampung City Budget Achievement Report from 2019 to 2021. The research results show that the regional financial performance of Bandar Lampung City, if evaluated based on the regional financial independence ratio, is ranked at advisory level. However, the original regional income (PAD) efficiency ratio shows inefficiency in managing this source of income. In addition, the regional financial efficiency ratio shows that the level of efficiency has not yet reached the optimal level. PAD, gross income, and operating expenditure growth rates trended negatively, while capital expenditure growth rates trended positively.
Keywords
Locally Generated Revenue ; Financial Performance ; Financial Capabilities
Downloads
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 7 No. 4 (2023)
-
Section: Articles
-
Published: October 10, 2023
-
License: CC BY 4.0
-
Copyright: © 2023 Authors
-
DOI: 10.35870/emt.v7i4.1605
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.
Rani Velia Salsabilla
Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Kota Bandar Lampung, Provinsi Lampung, Indonesia
Iskandar Ali Alam
Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Kota Bandar Lampung, Provinsi Lampung, Indonesia
-
Alpi, M. F., & Ramadhan, P. R. (2018). Pengaruh karakteristik pemerintah daerah dan temuan audit Badan Pemeriksa Keuangan terhadap kinerja keuangan kabupaten/kota. Jurnal Studi Akuntansi & Keuangan, 2(3), 103-114.
-
Antika, Z., Murdayanti, Y., & Nasution, H. (2020). Pengaruh sistem akuntansi keuangan daerah, aksesibilitas laporan keuangan, dan pengendalian internal terhadap akuntabilitas pengelolaan keuangan daerah. Jurnal Ilmiah Wahana Akuntansi, 15(2), 212-232.
-
Bovens, M., Schillemans, T., & Hart, P. T. (2008). Does public accountability work? An assessment tool. Public administration, 86(1), 225-242.
-
Kusuma, A. R., & Handayani, N. (2017). Pengaruh Karakteristik Pemerintah Daerah terhadap efisiensi kinerja keuangan pemerintah daerah. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 6(1).
-
Septa, P. (2018). Pengaruh penyajian laporan keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan kabupaten ponorogo (Doctoral dissertation, Universitas Muhammadiyah Ponorogo).
-
Susanto, H. (2019). Analisis rasio keuangan untuk mengukur kinerja keuangan pemerintah daerah kota mataram. Jurnal Distribusi-Jurnal Ilmu Manajemen dan Bisnis, 7(1), 81-92.
-
Tarigan, E. P. A., & Nurtanzila, L. (2013). Standar akuntansi pemerintahan dalam mewujudkan akuntabilitas dan transparansi pengelolaan keuangan daerah. JKAP (Jurnal Kebijakan Dan Administrasi Publik), 17(1), 29-45.
-
Vidyasari, F. N. A., & Suryono, B. (2021). Pengaruh akuntabilitas pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Jurnal Ilmu dan Riset Akuntansi (JIRA), 10(4).
-
Zumofen, R. (2016). Public accountability: a summary analysis (No. 4/2016). IDHEAP.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Copyright and Licensing Agreement
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
- Authors retain full copyright of their work
- Authors grant the journal right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0)
- This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.