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Lismawati Lismawati
Jurusan Akuntansi Universitas Bengkulu
Economics, Econometrics & Finance

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ANALISIS PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH Lucy Auditya; Husaini Husaini; Lismawati Lismawati
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.076 KB) | DOI: 10.33369/fairness.v3i1.15274

Abstract

This study aims to prove the influence of accountability and transparency in the financial management of the performance of the local government area of the province of Bengkulu. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, namely Echelon III and Echelon IV, section Accounting or Section Bookkeeping on each Unit (SKPD) in the government of Bengkulu province. The results showed that the accountability of financial management and significant positive effect on the performance of the local government of Bengkulu province. This means that the higher accountability in financial management will be able to improve the performance of the local government of Bengkulu province. Similarly, the transparency of financial management, positive and significant effect on the performance of local government. In this case, the higher level of transparency in the financial management of local government performance will also be better. By increasing accountability and transparency in the financial management of all existing units expected to improve the performance of local governments in order to promote the establishment of good governance.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA SEBELUM DAN SESUDAH KRISIS EKONOMI GLOBAL 2008 Dinie Ariani; Fadli Fadli; Lismawati Lismawati
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.296 KB) | DOI: 10.33369/fairness.v3i1.15278

Abstract

This research aims is to determine whether there are differences between financial performance of local governments in Indonesia at the level of financial independence, financial effectiveness, financial efficiency, and financial activities before and after the global economic crisis 2008. To analyze the financial performance of local governments, the research conducts financial ratio analysis of APBD. The samples used in this research is local governments in the province of DKI Jakarta, East Kalimantan, Riau, East Java, North Sumatra, Riau Islands, South Sumatra, Central Java, South Kalimantan and Lampung, which are the top ten provinces which have the largest foreign trade value according to the Badan Perencanaan dan Pembangunan Nasional (Bappenas) in 2010 and is expected to hit the global economic crisis 2008, and that was published the data of APBD from 2003 to 2012. The analysis instrument used to determine differences between financial performance before and after the global economic crisis of 2008 was the Paired Sample T Test. The results of research show that there were no differences between the financial performance of the local governments in Indonesia at the level of financial independence and financial effectiveness before and after the global economic crisis 2008. In other hand, there are differences between the financial performance of the local governments in Indonesia at the level of financial efficiency and financial activity before and after the global economic crisis 2008.
Co-Authors Dinie Ariani Fadli Fadli Husaini Husaini Lucy Auditya