community: Pengawas Dinamika Sosial
Vol 5, No 2 (2019)

Pengukuran Kesejahteraan Masyarakat Melalui Kinerja Keuangan Daerah Terhadap Indeks Pembangunan Manusia di Kabupaten Aceh Timur

Yulina Astuti (Sekolah Tinggi Ilmu Manajemen Pase Langsa)
Krisniawati Krisniawati (Sekolah Tinggi Ilmu Manajemen Pase)
Muhammad Zulkarnain (Sekolah Tinggi Ilmu Manajemen Pase)
Arfriani Maifizar (Universitas Teuku Umar)



Article Info

Publish Date
16 Jan 2020

Abstract

The study was conducted with the aim to determine the effect of financial performance consisting of the ratio of independence, efficiency ratio and effectiveness ratio to the Human Development Index. The data used was obtained from the Central Statistics Agency and the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. Methods of data analysis using multiple linear regression equations, coefficient of determination test (R2) and statistical tests (t test or partial test and F test or simultaneous test). The results showed that 51.7% independence ratio, efficiency ratio and effectiveness ratio influenced the Human Development Index in East Aceh District and 48.3% were influenced by other variables not included in the estimation of this study. Then the independence ratio has a positive but not significant effect on the Human Development Index. The efficiency ratio has a positive but not significant effect on the Human Development Index. The effectiveness ratio has a positive but not significant effect on the Human Development Index. F test results note that simultaneous independence ratios, efficiency ratios and effectiveness ratios have a significant effect on the Human Development Index in East Aceh District. Keywords: Regional Financial Performance, Human Development Index.

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Journal Info

Abbrev

jcommunity

Publisher

Subject

Social Sciences

Description

JURNAL COMMUNITY PENGAWAS DINAMIKA SOSIAL (JCPDS) merupakan jurnal elektronik online yang diterbitkan oleh lembaga penerbitan Jurusan SOSIOLOGI, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Teuku Umar. JCPDS memuat kajian seperti MASALAH-MASALAH SOSIAL, Pemberdayaan Masyarakat, Pembangunan ...