KONDISI KEUANGAN PEMERINTAH DAERAH DI INDONESIA

https://doi.org/10.22146/abis.v5i1.59310

Firsty Himawan Kusnadhi(1*), Irwan Taufiq Ritonga(2)

(1) Universitas Gadjah Mada
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author

Abstract


Penelitian ini bertujuan mengembangkan model pengukuran yang efektif dan praktis untuk mengukur kondisi keuangan pemerintah daerah di Indonesia. Model pengukuran berfungsi sebagai sistem peringatan dini bagi para pemangku kepentingan pemerintah daerah, untuk memantau dan menilai kondisi keuangannya. Pengembangan model pengukuran mengacu pada model Financial Trends Monitoring System (FTMS) yang dikembangkan oleh International City/County Management Association (ICMA). Sementara, metode pengembangan mengikuti prosedur dari Mercer dan Gilbert ketika mengembangkan indeks kondisi keuangan provinsi Nova Scotia, Kanada. Hasilnya, yaitu sebuah model pengukuran kondisi keuangan pemerintah daerah, yang terdiri dari tiga dimensi dan lima belas indikator. Dimensi basis pendapatan memiliki tujuh indikator, dimensi struktur utang memiliki lima indikator, dan dimensi fleksibilitas tingkat layanan memiliki tiga indikator. Validitas dan reliabilitas model pengukuran telah dianalisis selama pengembangan model, yang menunjukkan bahwa model pengukuran valid dan reliabel sebagai sebuah instrumen untuk mengukur kondisi keuangan pemerintah daerah.

Keywords


Abis, Abisugm, Abismaksi, Maksi, Maksiugm, Feb, Febugm, ugm, kondisi keuangan, pemerintah daerah, model pengukuran, analisis faktor.

Full Text:

PDF


References

Brown, K.W. 1993. The 10-point Test of Financial Condition: Toward an Easy-to-Use Assessment Tool for Smaller Cities. Government Finance Review. Vol. 9. No. 6. pp. 21-26.Carmeli, A. 2002. A Conceptual and Practical Framework of Measuring Performance of Local Authorities in Financial Terms: Analyzing the Case of Israel. Local Government Studies. Vol. 28. No.1. pp. 21–36Carmeli, A. 2008. The Fiscal Distress of Local Governments in Israel: Sources and Coping Strategies. Administration & Society. Vol. 39. No. 8. pp. 984-1007.Chaney, B.A., Mead, D.M., Schermann, KR. 2002, The New Governmental Financial Reporting Model: What It Means for Analyzing Governmental Financial Condition. Journal of Governmental Financial Management. Vol. 51. No.1. pp. 26–31.CICA. 1997. Indicators of Government Financial Condition. The Canadian Institute of Chartered Accountants. Toronto.Creswell, J.W. 2014. Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. Fourth Edition. SAGE Publications Inc.DJA. 2016. Informasi APBN 2016. Kementerian Keuangan Republik Indonesia.Groves, S.M., Godsey, W.M., Shulman, M.A. 1981. Financial Indicators for Local Government. Public Budgeting & Finance. Vol. 1. No. 2. pp. 5-19.Hair, Jr.J.F., Black, W.C., Babin, B.J., Anderson, R.E. 2010. Multivariate Data Analysis: A Glogal Perspective. Seventh Edition. Pearson Education Inc.Hendrick, R. 2004. Assessing and Measuring the Fiscal Heath of Local Governments: Focus on Chicago Suburban Municipalities. Urban Affairs Review. Vol. 40. No. 1. pp. 78-114.ICMA. 2016. The International City/County Management Association. Tersedia di: http://icma.org/ [Diakses, 31 Agustus 2016].18Inman, R.P. 1995. How to Have a Fiscal Crisis: Lessons from Philadelphia. The American Economic Review. Vol. 85. No. 2. pp. 378-383.Jones, S. dan Walker, R.G. 2007. Explanators of Local Government Distress. ABACUS. Vol. 43. No. 3. pp. 396-418.Kamnikar, J.A., Kamnikar, E.G., Deal, K.H. 2006. Assessing a State's Financial Condition. The Journal of Government Financial Management. Vol. 55. No. 3. pp. 30-36.Kloha, P., Weissert, C.S., Kleine, R. 2005. Developing and Testing a Composite Model to Predict Local Fiscal Distress. Public Administration Review. Vol. 65. No. 3. pp. 313-323.Maher, C.S. dan Nollenberger, K. 2009. Revisiting Kenneth Brown’s “10-Point Test”. Government Finance Review. Vol. 25. No. 5. pp. 61-66.Mercer, T. dan Gilbert, M. 1996. A Financial Condition Index for Nova Scotia Municipalities. Government Finance Review. Vol. 12. No. 5. pp. 36-38.Nollenberger, K., Groves, M.S., Valente, M.G. 2003. Evaluating Financial Condition: A Handbook for Local Government. International City/ County Management Association. Washington, DC.Undang-Undang Nomor 22 Tahun 1999 tentang Pemerintahan Daerah.Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah.Richey, R.C., dan Klein, J.D. 2005. Developmental Research Methods: Creating Knowledge from Instructional Design and Development Practice. Journal of Computing in Higher Education. Vol. 16. No. 2. pp. 23-38.Ritonga, I.T., Clark, C., Wickremashinghe, G. 2012. Developing a Measure of Local Government Financial Condition. The 13th International Annual Conference Asian Academic Accounting Association. Kyoto, Jepang, 9-12 November 2012.Ritonga, I.T., Clark, C., Wickremashinghe, G. 2012b. Assessing Financial Condition of Local Government in Indonesia: An Exploration. Municipal and Public Finance. Vol. 1. Issue 2.Ritonga, I.T., Clark, C., Wickremashinghe, G. 2013. Factors Affecting Financial Condition of Local Government in Indonesia. The 7th Asia Pacific Interdisciplinary Research Accounting (APIRA). Kobe University, Jepang, 26-28 Juli 2013.Ritonga, I.T. 2014. Analisis Laporan Keuangan Pemda. Cetakan I. Lembaga Kajian Manajemen Pemerintah Daerah dan Pustaka Pelajar.Rivenbark, W.C., Roenigk, D.J., Allison, G.S. 2009. Communicating Financial Condition to Elected Officials in Local Government. Popular Government. Vol. 77. No. 1. pp. 4-13.Rivenbark, W.C., Roenigk, D.J., Allison, G.S. 2010. Conceptualizing Financial Condition in Local Government. Journal of Public Budgeting, Accounting & Financial Management. Vol. 22. No. 2. pp. 149-177.Sekaran, U. dan Bougie, R. 2016. Research Methods for Business: A Skill-Building Approach. Seventh Edidion. John Wiley & Sons Ltd.Thomas, E.J. 1989. Advances in Developmental Research. Social Service Review. Vol. 63. No. 4. pp. 578-597.19Wang, X., Dennis, L., dan Tu, Y.S.J. 2007. Measuring Financial Condition: A Study of U.S. States. Public Budgeting & Finance. Vol. 27. No. 2. pp. 1-21.Wang, X. dan Liou, K.T. 2009. Assesing the Change in Financial Condition: An Anlaysis of Panel Data From U.S. States. Journal of Public Budgeting, Accounting & Financial Management. Vol. 21. No. 2. pp. 165-197.Williams, D.W. 2003. Measuring Government in the Early Twentieth Century. Public Administration Review. Vol. 63. No. 6. pp. 643-659.Zafra-Gómez, J.L., López-Hernández, A.M., Hernández-Bastida, A. 2009. Developing a Model to Measure Financial Condition in Local Government. The American Review of Public Administration. Vol. 39. No. 4. pp. 425-449.



DOI: https://doi.org/10.22146/abis.v5i1.59310

Article Metrics

Abstract views : 2352 | views : 10757

Refbacks

  • There are currently no refbacks.


View My Stats

 

 Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

______________________________________________________________________________________________________

2302 - 1500