KONDISI KEUANGAN PEMERINTAH DAERAH DI INDONESIA

https://doi.org/10.22146/abis.v5i1.59310

Firsty Himawan Kusnadhi(1*), Irwan Taufiq Ritonga(2)

(1) Universitas Gadjah Mada
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author

Abstract


Penelitian ini bertujuan mengembangkan model pengukuran yang efektif dan praktis untuk mengukur kondisi keuangan pemerintah daerah di Indonesia. Model pengukuran berfungsi sebagai sistem peringatan dini bagi para pemangku kepentingan pemerintah daerah, untuk memantau dan menilai kondisi keuangannya. Pengembangan model pengukuran mengacu pada model Financial Trends Monitoring System (FTMS) yang dikembangkan oleh International City/County Management Association (ICMA). Sementara, metode pengembangan mengikuti prosedur dari Mercer dan Gilbert ketika mengembangkan indeks kondisi keuangan provinsi Nova Scotia, Kanada. Hasilnya, yaitu sebuah model pengukuran kondisi keuangan pemerintah daerah, yang terdiri dari tiga dimensi dan lima belas indikator. Dimensi basis pendapatan memiliki tujuh indikator, dimensi struktur utang memiliki lima indikator, dan dimensi fleksibilitas tingkat layanan memiliki tiga indikator. Validitas dan reliabilitas model pengukuran telah dianalisis selama pengembangan model, yang menunjukkan bahwa model pengukuran valid dan reliabel sebagai sebuah instrumen untuk mengukur kondisi keuangan pemerintah daerah.

Keywords


Abis, Abisugm, Abismaksi, Maksi, Maksiugm, Feb, Febugm, ugm, kondisi keuangan, pemerintah daerah, model pengukuran, analisis faktor.

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References

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DOI: https://doi.org/10.22146/abis.v5i1.59310

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