The Effect of Regional Government's Finance Ratio to Human Development Index of Provincial Government in Indonesia

Authors

  • Arie Vicky Galan Ramadhan Universitas Muhammadiyah Surakarta
  • Erma Setiawati Universitas Muhammadiyah Surakarta

Keywords:

Human Development Index, Regional Government's Finance Report, Regional Government's Finance Ratio

Abstract

The abstract must be short, interesting, simple, and easy to understand without reading the entire article. Therefore, avoid jargon, abbreviations and references. In writing abstracts, the author must be accurate, use the right words, and convey the meaning of the study. A good abstract contains the problem statement and purpose, how the research is carried out (the method), the results, and concludes with a brief statement of conclusions. In the abstract keywords are also always included. Keywords are used to index an article and are the label of an article. [Century 10 pt, italic] The aim of this research is to examine the effect of Regional Government’s Finance Ratio based on the Regional Government’s Finance Report to Human Development Index that used as a measure to evaluate the regional government’s performance on the public service. The Regional Government’s Finance Ratio which used in this research is Ratio of Decentralization’s Level, Ratio of Regional’s Finance Dependency, Ratio of Regional’s Finance Autonomy, Ratio of Regional’s Real Income Effectiveness, and Ratio of Regional’s Tax Effectiveness. The researcher gets the sample by using purposive sampling to all of the provinces in Indonesia on 2016-2018. The analyzing data uses multiple linear regression analysis method by using SPSS Software and Microsoft Office Excel. The result of this research shows that Ratio of Decentralization’s level has effect to Human Development Index, meanwhile Ratio of Regional’s Finance Dependency, Ratio of Regional’s Finance Autonomy, Ratio of Regional’s Real Income Effectiveness, and Ratio of Regional’s Tax Effectiveness have no effect to Human Development Index.

References

[1] Republik Indonesia. UU Nomor 32 Tahun 2004 tentang Pemerintahan Daerah. Kementerian Dalam Negeri, Jakarta.
[2] Halim, Abdul. 2014. Akuntansi Sektor Publik Akuntansi Keuangan Daerah. Jakarta: Salemba Empat.
[3] UNDP Indonesia, Indonesia Human Development Report (2016). Published Jointly by BPS - Statistic Indonesia.
[4] Mouw, Erland. 2013. Kualistas Pelayanan Publik di Daerah. Jurnal UNIERA Vol 2 Nomor 2; ISSN 2086-0404.
[5] Tika A, Sutaryo. 2015. Pengaruh Rasio Keuangan Pemerintah Daerah Terhadap Indeks Pembangunan Manusia Pemerintah Provinsi di Indonesia. Simposium Nasional Akuntansi 18, Medan, 2015.
[6] Nugroho, P. I. (2017). Konservatisme Akuntansi di Indonesia. Jurnal Ekonomi dan Bisnis. Vol. 20, No. 1. ISSN: 1979 – 6471.
[7] Republik Indonesia. PP Nomor 8 Tahun 2006 tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah. Kementerian Dalam Negeri, Jakarta.
[8] Mahmudi. 2016. Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta: Unit Penerbitdan Percetakan YKPN.
[9] Badan Pusat Statistik. Katalog BPS: 4102002. Indeks Pembangunan Manusia. BPS Jakarta-Indonesia.
[10] Badan Pemeriksa Keuangan. Laporan Keuangan Pemerintah Daerah Provinsi di Indonesia tahun 2016-2018. BPKRI.

Downloads

Published

2022-06-30

How to Cite

Ramadhan, A. V. G., & Setiawati, E. (2022). The Effect of Regional Government’s Finance Ratio to Human Development Index of Provincial Government in Indonesia. Prosiding University Research Colloquium, 325–335. Retrieved from https://repository.urecol.org/index.php/proceeding/article/view/2084