Jurnal Fairness
Vol. 9 No. 2 (2019)

KINERJA KEUANGAN SEBELUM DAN SETELAH PEMEKARAN DAERAH

Benta Palantama Putra (STIEBI PRANA PUTRA Lubuk Linggau)



Article Info

Publish Date
31 Mar 2021

Abstract

This study aimed to analyze the financial performance of the district or the city before and after the expansion in South Sumatera. The population in this study is the entire district of South Sumatera. This type of research used in this research is a quantitative descriptive. The sampling technique used was purposive sample and selected 6 parent districts that experienced split area. Data analysis tools in this test using analysis of the ratio, descriptive statistics, data normality test, and t test (paired t-test).The results of this research show that there are differences in financial performance of district governments before and after expantion in South Sumatera Province measured from the ratio of fiscal decentralization due to Total Income Original Area has increased after expantion, there are differences in financial performance of district governments before and after expantion in South Sumatra Province is measured from the ratio of capital expenditure compatibility due to capital expenditure (development) has increased after expantion, there is no difference in financial performance of district government before and after expantion in South Sumatera Province is measured from the ratio of Income Original Area growth due to the Income Original Area not changed, there was no difference in financial performance of district government before and after expantion in South Sumatera Province measured from ratio of regional finance dependence due to transfer revenue with total fund the regional apparatus did not change.

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Journal Info

Abbrev

fairness

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Fairness (JF) merupakan jurnal yang memiliki ISSN: 2303-0372 (Online) 2303-0348 (Print) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), ...