Tingkat Ketergantungan Keuangan Daerah

Authors

  • Julie Abdullah Universitas Gorontalo
  • Wahyudin Hasan

DOI:

https://doi.org/10.32662/gaj.v5i2.2414

Keywords:

Regional Finance, Financial Addiction

Abstract

The purpose of writing this article is to determine the level of regional financial dependence in the North Bolaang Mongondow Regency using the method of financial ratio analysis.  The results showed that over 5 years the government of North Bolaang Mongondow Regency relied heavily on transfer funds from external parties to finance regional expenditures with an average percentage of financial dependence of 93.29 percent.  This high percentage rate shows that the contribution of local original income to the total regional income of the North Bolaang Mongondow Regency is still minimal.

References

Agustina, O. (2013). Analisis Kinerja Pengelolaan Keuangan Daerah dan Tingkat Kemandirian Daerah Di Era Otonomi Daerah: Studi Kasus Kota Malang (Tahun Anggaran 2007-2011). Jurnal Ilmiah Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Brawijaya, 1(2), 1–10.

Bisma, & Susanto. (2010). Evaluasi Kinerja Keuangan Daerah Pemerintah Provinsi Nusa Tenggara Barat Tahun Anggaran 2003 – 2007. Ganec Swara, 4(3), 75–86.

Depdagri.1997.Kepmendagri No.690.900.327, 1996, Tentang Pedoman Penilaian dan Kinerja Keuangan.

Hafiz, A. T. (2014). Akuntansi, Transparansi, dan Akuntabilitas. Keuangan Publik. Yogyakarta: BPFE UGM.

Halim, A. (2016). Manajemen Keuangan Sektor Publik. Penerbit Salemba.

Harahap, H. F. (2020). Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Tapanuli Tengah. Ekonomis: Journal of Economics and Business, 4(1), 34–38. https://doi.org/10.33087/ekonomis.v4i1.87

Haryanto, J. T. (2017). Mapping the Local Own Resources (PAD) Performance and Regional Dependence in Indonesia 2008-2014: Quadrant Method Approach. Jurnal Bina Praja, 9(1), 41–52. https://doi.org/10.21787/jbp.09.2017.41-52

Ibarra Salazar, J., & Mollick, A. V. (2006). Mexican northern border municipalities, financial dependence and institutions. Annals of Regional Science, 40(4), 859–874. https://doi.org/10.1007/s00168-005-0036-4

Kamaroellah, R. A. (2017). Analisis Tingkat Kemampuan Keuangan Daerah Dalam Mendukung Pelaksanaan Otonomi Daerah. NUANSA: Jurnal Penelitian Ilmu Sosial Dan Keagamaan Islam, 14(1), 123. https://doi.org/10.19105/nuansa.v14i1.1316

Mahmudi. (2010). Analisis Laporan Keuangan Pemerintah Daerah Edisi Kedua. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.

Mardiasmo, M. (2021). Akuntansi Sektor Publik-Edisi Terbaru. Penerbit Andi. Maulana.

Oki, K. K., Nalle, F. W., & Meomanu, P. A. V. (2020). Analisis Kemandirian Keuangan Daerah Kabupaten Belu. Ekopem: Jurnal Ekonomi …, 5(2), 1–6. http://jurnal.unimor.ac.id/JEP/article/view/584

Saprudin. (2018). Pengaruh Pajak Daerah, Retribusi Daerah, terhadap Kemampuan keuangan Daerah Kabupaten Gorontalo. Gorontalo Accounting Journal, 1(1), 47–58.

Susilawati, D., Kusumastuti Wardana, L., & Fajar Rahmawati, I. (2018). Menilai Kinerja Keuangan dengan Analisis Rasio Keuangan: Studi Kasus BKAD Sleman. Jati: Jurnal Akuntansi Terapan Indonesia, 1(2), 91–98. https://doi.org/10.18196/jati.010210

Tuaputimain, Y. (2019). Flypaper Effect On The General Allocation Funds And Regional Revenue To Regional Expenditure. Gorontalo Accounting Journal, 2(2), 65–76.

Downloads

Published

2022-10-01

How to Cite

Abdullah, J., & Hasan, W. (2022). Tingkat Ketergantungan Keuangan Daerah. Gorontalo Accounting Journal, 5(2), 208–213. https://doi.org/10.32662/gaj.v5i2.2414

Issue

Volume 5 Nomor 2 October 2022

Section

Articles

License

In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:

1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.

2. Gorontalo Accounting Journal maintain the publishing rights of the published articles. 

Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.

Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)