Open AccessRelationship of Revenue, Expenditure, Capital, Grand, and Tax’s with Financial Performance of Nangroe Aceh Darussalam Province
Author(s) -
Luluk Latifah,
Puji Handayati,
Iskandar Ritonga,
Lutfi Agus Salim,
Ahmad Zahro,
Fatmah Fatmah,
Akhmad Ali Arifin
Publication year - 2020
Publication title -
account and financial management journal
Language(s) - English
Resource type - Journals
ISSN - 2456-3374
DOI - 10.47191/afmj/v5i11.02
Subject(s) - revenue , prosperity , capital expenditure , government (linguistics) , bivariate analysis , finance , economics , financial independence , pearson product moment correlation coefficient , welfare , business , accounting , economic growth , statistics , mathematics , market economy , linguistics , philosophy
Objective Provincial government is part of the central government which autonomously has its own authority in carrying out its APBD so that it can be utilized as much as possible for the prosperity of the people. Good financial performance of the regional government will make the welfare of the people in the area also better. This research is a literature study on the regional government of the province of Nangroe Aceh Darussalam for ten years 2009-2018. Method - The type of data used is secondary data, APBD (Regional Budget) reports in the form of audited budget and realization. Financial performance instruments are measured based on effectiveness, efficiency and independence. Data were analyzed using Pearson bivariate correlation analysis. Results - Research has fulfilled the classical assumption test, and the results of Pearson's bivariate correlation show that revenue, expenditure and taxs have a very close positive relationship with the financial performance of the Aceh government, while capital and grand have a weak relationship. Implications - The results show that the financial performance of the Nangroe Aceh Darussalam provincial government is quite good. This good condition can be improved to be very good through efforts to focus improvements on the variables that are lacking, namely capital and grand.