FAIR : Financial and Accounting Indonesian Research
Vol 1 No 1 (2021): Financial and Accounting Indonesian Research

KINERJA KEUANGAN DAERAH PEMEKARAN DITINJAU DARI RASIO DAN INDEKS KEUANGAN

Yusron Difinubun (Universitas Pendidikan Muhammadiyah Sorong)
Muhammad Gudono (Universitas Gadjah Mada)



Article Info

Publish Date
12 Dec 2021

Abstract

This study comes from asymmetrical condition between the high failure of the implementation of the new autonomous region, since there is unnatural process and high willingness in doing regional expansion. The research aims to obtain empirical evidence concerning the financial performance of the district and the regional expansion of Maluku Province, to help reducing the high failure of the regional expansion of Maluku Province and other district generally in Indonesia, by minimizing the decline causes of the local financial performance. The measurement of financial performance of the district/ the regional expansion of Maluku Province use ten indicators of financial performance, such as the ratio of fiscal decentralization degree, the ratio of financial capacity, the ratio of financial independence, the ratio of PAD effectiveness, the degree of BUMD contribution, the activity ratio (routine expenditure and investment expenditure), the ratio of effectiveness and the efficiency of expenditure, and financial capability index. This study uses a qualitative method and two data collection techniques, as well as two data analysis. The first is by collecting book secondary data I LHP BPK on LKPD district/ the regional expansion of Maluku Province

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Journal Info

Abbrev

jurnalfairakuntansiunimuda

Publisher

Subject

Economics, Econometrics & Finance

Description

FAIR) Financial and Accounting Indonesian Research is a journal managed by the Accounting Study Program, Faculty of Social Sciences and Humanities, Muhammadiyah Education University, Sorong. FAIR launched in 2021, published twice a year (December and June). The journal published by FAIR, namely ...