Analisis Dampak Kondisi Keuangan Pemerintah Daerah Terhadap Kesejahteraan Masyarakat
DOI:
https://doi.org/10.18196/rabin.v9i2.26766Keywords:
kesejahteraan masyarakat, kondisi keuangan, pemerintah daerahAbstract
Latar Belakang: Saat ini, masih terbatasnya penelitian yang menganalisis kondisi keuangan pemerintah daerah dengan menggunakan model pengukuran yang ditetapkan oleh Kementerian Dalam Negeri dan menyelidiki dampaknya terhadap kesejahteraan masyarakat.
Tujuan: Penelitian ini bertujuan untuk menganalisis kondisi keuangan pemerintah daerah di Indonesia dan menyelidiki dampaknya terhadap kesejahteraan masyarakat.
Metode Penelitian: Penelitian ini menggunakan pendekatan eksplanatori dengan mengambil data dari semua pemerintah provinsi di Indonesia dengan data laporan keuangan yang digunakan mencakup lima tahun pelaporan (2018-2022). Analisis data panel digunakan untuk menguji hipotesis yang diajukan.
Hasil Penelitian: Temuan penelitian ini adalah bahwa hanya satu dimensi yang memiliki dampak positif yang signifikan terhadap kesejahteraan masyarakat yaitu dimensi fleksibilitas keuangan. Selain itu, terdapat dua dimensi yang memiliki dampak negatif dan signifikan terhadap kesejahteraan masyarakat yang terdiri dari dimensi solvabilitas jangka panjang dan solvabilitas tingkat layanan. Kontribusi praktis dari penelitian ini adalah memberikan rekomendasi untuk meningkatkan kualitas pengelolaan keuangan daerah guna mewujudkan kesejahteraan masyarakat dan mengusulkan peninjauan kembali model pengukuran kondisi keuangan pemerintah daerah.
Keaslian/Kebaruan Penelitian: Penelitian mengenai kondisi keuangan pemerintah daerah di negara berkembang dan pengukuran kondisi keuangan pemerintah daerah menggunakan model pengukuran yang ditetapkan secara resmi oleh kementerian dalam negeri masih sangat terbatas. Selain itu, penelitian-penelitian terdahulu lebih berfokus pada daerah tertentu saja. Penelitian ini menganalisis kondisi keuangan pemerintah daerah di Indonesia dengan menggunakan model pengukuran yang secara resmi ditetapkan oleh kementerian dalam negeri, sekaligus menguji dampaknya terhadap kesejahteraan masyarakat. Penelitian ini menggunakan populasi pemerintah daerah provinsi di Indonesia dengan menggunakan data keuangan lima periode pelaporan.
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