PENGKLASTERAN PEMERINTAH DAERAH DI JAWA DAN BALI BERDASARKAN VARIABEL SOSIOEKONOMI (KOMPARASI LAPORAN KEUANGAN DAERAH)

https://doi.org/10.22146/abis.v2i3.59364

Baidori Baidori(1*)

(1) Maksi FEB UGM
(*) Corresponding Author

Abstract


Analysis towards financial statements of a government will be more optimal if itcompared with the similar benchmarking partners. Initiative of the localgovernment benchmarking formation has been done by Ritonga and Priyambodo(2014) through clustering model. This study aims to cluster local government inJava and Bali using K-medoids method, and then compare the clustering resultswith the study results of Priyambodo and Ritonga (2014). This study uses K-medoids method for clustering local government. Data used in this study aresocioeconomic variables contained in the allocation component of DAU. Based onthe data analysis, there were obtained five clusters of municipality and six clustersof district governments. Factor that shows a significant difference in themunicipality cluster is PDRB per capita, while in the district government cluster isthe PAD. The test results towards the criteria of cluster internal quality usingDavies-Bouldin Index (DBI) and the Silhouette index (SI) showed that theclustering results of Priyambodo dan Ritonga (2014) on municipal government isbetter than the results of this study, whereas the result of district governmentclustering in this study is better than the study results of Priyambodo and Ritonga(2014).

Keywords


Abis, Abisugm, Abismaksi, Maksi, Maksiugm, Feb, Febugm, ugm, cluster, financial statement, K-medoids, local government

Full Text:

PDF


References

Agusta, Yudi. 2007. K-Means –Penerapan, Permasalahan danMetode Terkait. Jurnal Sistemdan Informatika, Vol. 3,Februari: 47-60._________. 2015, Clustering.Tersedia dihttps://yudiagusta.wordpress.com/clustering/, diakses pada 25April 2015.Ester, Martin, Kriegel, Hans-Peter,Sander, Jorg dan Xu, Xiaowe.1996. A Density-BasedAlgorithm for DiscoveringCluster in Large SpatialDatabases with Noise. Paperdipresentasikan padaKonferensi InternasionalKnowledge Discovery and DataMining Kedua, 2 – 4 Agustus1996, di Oregon.Gudono. 2011. Analisis DataMultivariat. BPFE. Yogyakarta.Hair Jr., Joseph F, Black, William C.,Babin, Barry J., dan Anderson,Rolph E. 2010. MultivariateData Analysis: A GlobalPerspective, Edisi 7. PearsonPrentice Hall, New Jersey.Kamnikar, J.A., Kamnikar, E.G, Deal,K.H. 2006. Assesing a State’sFinancial Condition, Journal ofGovernment FinancialManagement, Vol. 55,No. 3,Fall: 30-36.Maher, C.S., and Nollenberger, Karl.2009. Revisiting KennethBrown’s “10-Point Test”,Government Finance Review,Vol. 25,No. 5, Oktober: 61-66.Matworks. 2015, SilhouetteEvaluation Class. Tersedia dihttp://www.mathworks.com/help/stats/clustering.evaluation.silhouetteevaluation-class.html?refresh=true, diaksespada 27 Februari 2015.Padovani, Emanuele, Rossi, F.M.,Orelli, R.L. 2010. The Use ofFinancial Indicators toDetermine Financial Health ofItalian Municipalities. Paperdipresentasikan pada EGPA2010 Conference – Study Group“Regional and LocalGovernment”, 8-10 September2010, di Toulose.Park, Hae-Sang, Lee, Jong-Seok, Jun, Chi-Hyuck. 2009. A K-means- like Algorithm for K-medoids Clustering and Its Performance.Tersedia dihttp://nichol.as/papers/Hae-sang/A%20K-means-like%20Algorithm%20for%20Kmedoids%20Clustering%20and%20Its%20Performance.pdf,diakses pada 24 Januari 2015.Pemerintah Republik Indonesia. 2004.Undang-Undang Nomor 33tentang Perimbangan19Keuangan antara PemerintahPusat dan Pemerintah DaerahPrasetyo, Eko. 2014. Data Mining:Mengolah Data MenjadiInformasi MenggunakanMatlab. Penerbit Andi.Yogyakarta.Ritonga, I.T. 2014. Analisis LaporanKeuangan Pemda. LembagaKajian ManajemenPemerintahan Daerah. Sleman.Priyambodo, V.K. dan Ritonga, I.T.2014. Pengklasteran PemerintahDaerah Untuk MemaksimalkanAnalisis Kondisi KeuanganPemerintah Daerah. Paperdipresentasikan padaSimposium Nasional Akuntansi17, 24-27 September 2014, diUniversitas Mataram, Lombok.Ritonga, I.T., Clark, Collin danWickremasinghe, Guneratne.2012. Assesing FinancialCondition of Local Governmentin Indonesia: an Exploration.Public and Municipal Finance,Vol. 1, Issue 2, hal. 37-50.Ritonga, I.T. 2014. AnalysingService-Level Solvency ofLocal Governments fromAccounting Perspective: AStudy of Local Governments inthe Province of YogyakartaSpecial Territory, Indonesia.International Journal ofGovernmental FinancialManagement, Vol. 14, No. 2,September: 19-33.Rivernbark, W.C., Roenigk, D.J.,Allison, G.S. 2010.Conceptualizing FinancialCondition in LocalGovernment. Journal ofBudgeting, Accounting &Financial Management, Vol.22, No. 2, Summer: 149-177.Rokach, Lior and Maimon, Oded.2005. Chapter 15: ClusteringMethods. Tersedia diwww.ise.bgu.ac.il/faculty/ liorr/hbchap15.pdf, diakses pada 24Januari 2015.Santoso, Singgih. 2012. AplikasiSPSS pada Statistik Multivariat.PT Elex Media Komputindo.Jakarta.Wang, Xiahou, Dennis, Lynda, danTu, Yuan Sen (Jeff). 2007.Measuring Financial Condition:A Study of U.S. States. PublicBudgeting & Finance, Vol. 27,No. 2, Summer: 1-21.Wikipedia. 2015. DBSCAN. Tersediadihttp://en.wikipedia.org/wiki/DBSCAN, diakses pada 27 April2015.Wu, Xindong, Kumar, Vipin,Quinlan, J.R., Ghosh, Joydeep,Yang, Qiang, Motoda, Hiroshi,McLachlan, G.J., Ng, Angus,Liu, Bing, Yu, P.S., Zhou, Zhi-Hua, Steinbach, Michael, Hand,D.J., dan Steinberg, Dan. 2007.Top 10 Algorithm in DataMining, Springer-VerlagLondon Limited. Tersedia dihttp://www.cs.umd.edu/~samir/498/10Algorithms-08.pdf,diakses pada 24 Januari 2015.20 Zafra-Gómez, J.L, López-Hernández,A.M. dan Hernández-Bastida,A. 2009a. Developing a Modelto Measure Financial Conditionin Local GovernmentEvaluating Service Quality andMinimizing the Effects of theSocioeconomic Environment:An Application to SpanishMunicipalities. The AmericanReview of PublicAdministration, Vol. 39, No. 4,Juli: 425-449.____. 2009b. Evaluating FinancialPerformance in LocalGovernment: Maximizing theBechmarking Value.International Review ofAdministrative Sciences, Vol.75, No. 1, Maret: 151-167.



DOI: https://doi.org/10.22146/abis.v2i3.59364

Article Metrics

Abstract views : 463 | views : 967

Refbacks

  • There are currently no refbacks.


View My Stats

 

 Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

______________________________________________________________________________________________________

2302 - 1500