IJSTR

International Journal of Scientific & Technology Research

IJSTR@Facebook IJSTR@Twitter IJSTR@Linkedin
Home About Us Scope Editorial Board Blog/Latest News Contact Us
CALL FOR PAPERS
AUTHORS
DOWNLOADS
CONTACT
QR CODE
IJSTR-QR Code

IJSTR >> Volume 7 - Issue 4, April 2018 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



The Effect Of Village Characteristics Toward Village Finance Efficiency In Lampung, Indonesia

[Full Text]

 

AUTHOR(S)

Fitri Indayani, Lindrianasari, Rindu Rika Gamayuni

 

KEYWORDS

efficiency, size, level of wealth, level of dependence

 

ABSTRACT

The objective of the research was to find empirical evidence regarding the effect of village characteristics to village finance efficiency in Lampung. In this research the characteristics of the village were selected by the size, the level of wealth and the level of dependence. The sampling of the research was chosen based on Village Progress Index. The data was taken for 2 years, from 2015 until 2016 of village at every district in Lampung Province. The population of the research was 108 developed villages and 272 developing villages, so the data was done by doing 760 observations. The data analysis was done by panel data analysis meanwhile the data tabulation was done by using statistical test EViews 9. The result of this research revealed that the size variable was negative significant effect, the level of wealth variable was not have any effect while the level of dependence variable was positive significant effect toward village finance efficiency.

 

REFERENCES

[1] Adisasmita, Rahardjo. 2006. Membangun Desa Partisipatif. Graha Ilmu. Yogyakarta.

[2] Afonso, Antonio. Davide Furcerri. 2008. Government Size Composition, Volatility and Economic Growth. Working Paper Series European Central Bank

[3] Ariefianto, Moch. Doddy. 2012. Ekonometrika, Esensi dan Aprlikasi dengan Menggunakan Eviews. Penerbit Erlangga. Jakarta

[4] Aziz, Asmaul. 2016. Pengaruh Karakteristik Pemerintah Daerah terhadap Kinerja Keuangan Daerah (Studi Pada Kabupaten/Kota di Jawa Timur)

[5] Bastian, Indra. 2001. Akuntansi Sektor Publik di Indonesia, Pusat Pengembangan Akuntansi Fakultas Ekonomi. Universitas Gajah Mada. Yogyakarta.

[6] Damanpour, F. 1991. Organizational Innovation: AMeta-Analysis of Effects of Determinants and Moderators. Academy of Management Journal

[7] Elhamma, Azzouz. 2015. The Relationship Between Budgetary Evaluation, Firm Size and Performance. Emerald Insight, Journal of Management and Development

[8] Gamayuni, Rindu Rika. 2016. The Effect of Local Government Characteristics and The Examination Result of Indonesian Supreme Audit Institution on Economic Growth, with Financial Performance as Intervening Variable in District and City Government of Lampung Province. IISTE Research Journal of Finance and Accounting

[9] Halim, Abdul, 2008. Akuntansi Keuangan Daerah, Edisi 3 Akuntansi Sektor Publik, Salemba Empat, Jakarta.

[10] Jones, Rowan. Maurice Pendlebury. 2000. Public Sector Accounting, Fifth Edition. Prentice Hall,

[11] Juliawati, Ebit. Darwanis dan Jalaluddin. 2012. Pengaruh Pendapatan Asli Daerah (PAD) dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Provinsi Aceh. Jurnal Akuntansi Pascasarjana Universitas Syiah Kuala

[12] Kusumawardani, Media. 2012. Pengaruh Size, Kemakmuran, Ukuran Legislatif, Leverage Terhadap Kinerja Keuangan Pemerintah Daerah di Indonesia. Accounting Analysis Journal.

[13] Lin, Ming-Lan, Yuan-Duan Lee, Tsai-Neng Ho. 2010. Applying Integrated DEA/AHP to Evaluate The economic Performance of Local Governments in China. European Journal of Operational Research

[14] Lembaga Pengelola Dana Pendidikan (LPDP). 2016. Program & Proyek Strategis Pembangunan Desa. Mata Garuda Institute. Jakarta

[15] Mahmudi. 2010. Manajemen Keuangan Daerah. Penerbit Erlangga. Jakarta

[16] Mahmudi. 2010. Analisis Laporan Keuangan Pemerintah Daerah Edisi Ketiga. Sekolah Tinggi Ilmu Manajemen YPKN. Yogyakarta

[17] Mahsun, Muhammad. 2016. Pengukuran Kinerja Sektor Publik. BPFE-Yogyakarta. Yogyakarta

[18] Mardiasmo. 2009. Akuntansi Sektor Publik. Penerbit Andi. Yogyakarta

[19] Marfiana, Nandhya. Lulus Kurniasih. 2011. Pengaruh Karakteristik Pemerintah Daerah dan Hasil Pemeriksaan Audit BPK Terhadap Kinerja Keuangan Kabupaten/Kota di Pulau Jawa.

[20] Mustikarini, Widya Astuti dan Fitriasari, Debby. 2012. Pemerintah Daerah dan Temuan Audit BPK Terhadap Kinerja Pemerintah Daerah Kabupaten/Kota di Indonesia Tahun Anggaran 2007. Simposium Nasional Akuntansi Indonesia 15.

[21] Nasser, Abdul Hasibuan. 2009. Pengaruh Karakteristik Perusahaan dan Ekonomi Makro Terhadap Return Saham LQ-45 di Bursa Efek Indonesia.

[22] Njoku, C.O, K.E. Ugwu, E.E. Chigbu. 2014. Governments Public Expenditures: Effect on Economic Growth (The Case of Nigeria, 1961-2013). International Journal of Research in Management, Science & Technology

[23] Novyandra, Rokhim. 2016. Pengaruh Belanja Modal, Intergovernmental Revenue, Leverage, Size dan PAD terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Pulau Jawa Tahun 2014

[24] Patrick, Patrisia A. 2007. The Determinants of The Organizational Innovativeness : The Adoption of GASB 34 in Pennsylvania Local Government.

[25] Patrick, Patrisia A., John M. Trussel. 2009. A Predictive Model of Fiscal Distress in Local Governments. J. Of Public Budgeting, Accounting & Financial Management, 21 (4) 578-616.

[26] Republik Indonesia, Undang-Undang Nomor 33 Tahun 2004 tentang Pemerintahan Daerah.

[27] Republik Indonesia, Undang-Undang Nomor 6 Tahun 2014 tentang Desa.

[28] Republik Indonesia, Peraturan Menteri Keuangan Nomor 247 Tahun 2015 tentang Tata Cara Pengalokasian, Penyaluran, Penggunaan, Pemantauan dan Evaluasi Dana Desa

[29] Republik Indonesia,Peraturan Menteri Keuangan Nomor 257 Tahun 2015 tentang Tata Cara Penundaan dan/atau Pemotongan Dana Perimbangan Terhadap Daerah Yang Tidak Memenuhi ADD yang Kemudian Dijabarkan Didalam Peraturan Bupati

[30] Riahi, Ahmed. Belkaoui. 2006. Accounting Theory-Teori Akuntansi Buku Satu Edisi Lima. Salemba Empat. Jakarta

[31] Rustiyaningsih, Sri. Intan Immanuela. 2014. Faktor-Faktor yang Mempengaruhi Kinerja Pemerintah Daerah.

[32] Saragih, Juli Panglima. 2003. Desentralisasi Fiskal dan Keuangan Daerah Dalam Otonomi. Ghalia Indonesia. Jakarta

[33] Sekaran, Uma. 2011. Metodologi Penelitian Untuk Bisnis. Salemba Empat. Jakarta

[34] Sjoberg, Peter. 2003. Government Expenditure Effect on Economic GrowthThe Case Sweden 1960-2001.

[35] Sumarjo, Hendro. 2010. Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris pada Pemerintah Daerah Kabupaten/Kota Di Indonesia).

[36] Sunaryo, Kunti. Abdul Ghofar. 2015. Charasteristic Local Government and Performance: An Empirical Examination of Local Government in Indonesia. Buletin Ekonomi

[37] Thoha, Miftah. 2008. Perilaku Organisasi : Konsep Dasar dan Aplikasinya. Raja Grafindo Persada. Jakarta

[38] Warren, Carl S, et.al. 2014. Pengantar Akuntansi : Adaptasi Indonesia. Salemba Empat. Jakarta

[39] Watts, Ross L. Jerold L Zimmerman. 1986. Positive Accounting Theory. Prentice-Hall. USA

[40] Wenny, Cherrya Dhia. 2012. Analisis Pengaruh PAD terhadap Kinerja Keuangan pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan.

[41] Widarjono, Agus. 2009. Ekonometrika : Teori dan Aplikasi Untuk Ekonomi dan Bisnis, Edisi Kedua. Ekonisia FE Universitas Islam Indonesia. Yogyakarta

[42] World Bank. 2008. Haiti, Public Expenditure Management and Financial Accountability Review. A World Bank Country Study