The Effects Capital Allocation on Financial Performance in Wamena Regency Government
DOI:
https://doi.org/10.33096/jmb.v10i1.502Keywords:
Net Income and SILPA, Legal Audit, Assessment, Supervision and Control, Optimization Of Fixed AssetsAbstract
The objectives of this study are: 1) To determine the effect of Net Profit on the allocation of capital on the financial performance of Wamena Regency, 2) To determine the effect of the Remaining Budget Calculation (SILPA) on the capital allocation on the Financial Performance of Wamena Regency, 3) To determine the effect of more influence between the remaining more calculations of Angga and Labara on the allocation of capital on the financial performance of Wamena Regency. Research on the relationship of Capital Allocation and Its Impact on Financial Performance in the Wamena Regency Government, so in this study using library research (library review) to see what should be done in managing capital allocation and its impact on performance. This research was conducted at the Regional Financial and Asset Management Agency of the Wamena Regency Government, the research period was two months. This time is used to obtain data and information from the object of research as well as other data relevant to this research, until the time to process the data to the preparation of research results.The results showed that the Net Profit and SILPA variables simultaneously had a positive and significant effect on the Analysis Affecting Capital Allocation and Its Impact on Financial Performance but not significantly on the level of Analysis Affecting Capital Allocation and Its Impact on Financial Performance in the Wamena Regency Government.
Downloads
References
Abdullah, Syukri. 2011. Penilaian Kinerja Daerah. Blog Pribadi. https://syukriy.wordpress.com/2011/11/29/penilaian-kinerja-keuangandaerah/
Abdullah, S. & Asmara, J.A, 2006. Perilaku Oportunistik Legislatif Dalam Penganggaran Daerah: Bukti Empiris atas Aplikasi Agency Theory di Sektor Publik. Makalah Simposium Nasional Akuntansi 9. Padang: 23-26 Agustus 2006
Asmara, A J. 2010. Analisis Perubahan Anggaran Belanja Dalam Anggaran Pendapatan Daerah (APBA) Provoinsi Nagroe Aceh Darusalam. Jurnal Telaah Riset & Akunatsi.Vol.2 No,3 Tahun 2010.
Agung, N.B. 2007. Strategi Jitu Memilih Metode Statistik Penelitian dengan SPSS, Penerbit ANDI.
Arsyad, L. 2010. Ekonomi Pembangunan. Cetakan Pertama. Yogyakarta: UPP STIM YKPN..
Buchanan, J.M. 1972. Towards Analysis of closed Behavioral system “ In Theory of Public Choice Political of Aplication of Economic.Ann Arbort MichiUniversity of Micihigan Press
Buchanan, J. M., & Tulllock, G. 1962. The calculus of consent: Logical foundations of constitutional democracy. Vol. 100: University of Michigan Press.
Budiarto, B. 2007. Pengukuran Keberhasilan Pengelolaan Keuangan Daerah.Seminar Ekonomi Daerah. Surabaya.
Darwis, E.T.R. 2015. Pengaruh Belanja Modal dan Belanja Pegawai Terhadap Tingkat Kemandirian Keungan Daerah pada Kabupaten/Kota Provinsi Sumatera Utara. .http://e journal.unp.ac.id/students/index.php/akt/article/view/1605/1228.Diakse s tanggal 15 Februari 2016.
Direktorat Jenderal Perimbangan Keuangan 2011. Deskripsi dan Analisis APBD 2011. Kementerian Keuangan Republik Indonesia.
Direktorat Jenderal Perimbangan Keuangan 2014. Analisis APBD Tahun 2014 Diunduh tanggal 5 Juni 2016. http:// apbd-2014/2-buku www.djpk.depkeu.go.id/ebook/buku/book/28-buku-diskripsi-dananalisis Kementerian Keuangan Republik Indonesia.
Eisenhardt, K. 1989. Agency Theory: An Assesment and Review. Academy of Management Review, 14. Hal 57-74.
Farel, R. 2015. Faktor-Faktor yang Mempengaruhi Belanja Modal di Kabupaten Bogor. Jurnal Signifikan Vol.4.No.2 2015.
Fahmi, Irham. 2010. Manajemen Kinerja: Teori dan Aplikasi. Bandung: Alfabeta.
Ghozali, Imam. 2006. Aplikasi Analisis Multivariate Dengan Sess. Cetakan keempat.Badan Penerbit Universitas Diponegoro. Semarang.
Greiling D. 2005. Performance Measurement in the Public Sector: the German Experience. International Journal of Productivity and Performance Management, (Online), Vol. 54 Iss: 7(http://www.emeraldinsight.com/journals.htm?articleid=1523669&sho w= abstract, diakses 21 Februari 2016).
Handajani, L & Anjani D.S.E 2015 . Faktor Penentu Belanja Modal dan Konsekuensinya Terhadap Kinerja Keuangan Pemerintah Daerah di Nusa Tenggara Barat.Simposium Nasional Akuntansi Sumatera Utara,16- 19 Sepetember 2015.
Halim, A. 2002 . Akuntansi Keuangan Daerah. Jakarta, Salemba Empat
Haim , A. 2007. Akuntansi Sektor Publik:Akuntansi Keuangan Daerah Edisi Revisi .Jakarta Salemba.
Halim, A. 2008 . Akuntansi Keuangan Daerah. Jakarta, Salemba Empat
Hidayat, F. M. 2013. Pengaruh kinerja keunagan terhadap alokasi belanja modal studi dilakukan pada kabupaten dan kota di Jawa Timur.Jurnal Riset Akuntansi dan Bisnis.Vol.11 No.2 2013..
Huda, S.A. 2015. Pengaruh Kinerja Keuangan,Fiscal Stress dan Kepadatan Penduduk Terhadap Alokasi Modal Di Nusa Tenggara Barat.Jurnal Assets,Vol5.No 2.2015
Jensen,M & Meckling W.1976.Theory of The Firm:Mangerial Behaviour,Agency Cost And Ownership Structure.Journal Of Financial Economic 3:305- 360
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Jurnal Manajemen Bisnis
This work is licensed under a Creative Commons Attribution 4.0 International License.
