ANALISA KINERJA KEUANGAN TERHADAP PERTUMBUHAN EKONOMI, PENGANGGURAN, DAN KEMISKINAN: PENDEKATAN ANALISIS JALUR
(STUDI PADA 29 KABUPATEN DAN 9 KOTA DI PROPINSI JAWA TIMUR PERIODE 2001 – 2006)
The Purpose of this research is to examine directly effect variables financial performance on economic growth, to examine directly effect economic growth on poverty and unemployment also to examine indirectly effect variables financial performance on poverty and unemployment. The samples of study are region expense and revenue budget in 2001 – 2006 at 38 municipal. The result of study with regression indicate that variables finacial performance namely independently1 ratio, independently2 ratio, and efficiency ratio directly have positive significantly effect on economic growth, while effectiveness ratio directly have not significantly effect on economic growth. At economic growth directly have positive significantly effect on unemployment and also directly have negative significantly effect on poverty. To examine indirectly among variables financial performance on unemployment and povery indicate independently1 ratio, independently2 ratio and efficiency ratio have significant effect on unemployment and poverty, while effectiveness have not significant effect on unemployment and poverty.
Keyword: financial performance, economic growth, poverty, unemployment
1. Latar Belakang
Financial management area is very large influence on the fate of a region because the region can become strong and powerful local and able to develop his greatness or be helpless dependent on how to manage finances. Management area that is economically, efficiently and effectively or meet value for money as well as participation, transparency, accountability and fairness will encourage economic growth which in turn reduces the amount of unemployment and reduce poverty. For local management, not only human resources are needed, but also economic resources in the form of finance as outlined in a local government budget.
Local budget or the budget of the local government (APBD) is a major policy instrument for local governments. Budget areas occupy a central position in the development of capability, efficiency, and effectiveness of local government. Local budgets should be used as a tool to determine the income, expenditure, and financing, decision making tool and development planning, equipment spending authority in the future, a standard measure for evaluating the performance and coordination tool for all activities in various work units. Budget as an instrument of policy and occupy a central position must include performance, both internally and for assessment of relevance in promoting further economic growth to reduce unemployment and reduce poverty. Performance related to the budget represents the financial performance of the comparison between the components contained in the budget.
Jurnal Simposium Nasional Akuntasi XI (SNA 11)