Pengaruh Kinerja Keuangan Daerah dan Pandemi Covid-19 terhadap Pertumbuhan Ekonomi di Sumatera Tahun 2015-2024

Authors

  • Meldi Herdiansyah Universitas Lampung
  • Marselina Marselina Universitas Lampung

DOI:

https://doi.org/10.58192/ebismen.v5i2.4430

Keywords:

Capital Expenditure Harmony Ratio, Covid Pandemic Dummy, Economic Growth, Effectiveness Ratio, Efficiency Ratio

Abstract

This study aims to determine the effect of the Regional Financial Independence Ratio, Effectiveness Ratio, Efficiency Ratio, Capital Expenditure Harmony Ratio as independent and Covid Pandemic as Dummy variables on Economic Growth as the dependent variable in 10 Provinces on Sumatra Island during the 2015-2024 period using EViews 12 for panel data analysis. The best approach for this regression model is the Fixed Effect Model (FEM) using the Panel EGLS (Cross-section weights) method, determined through the Chow Test and Hausman Test. Partially, the regional financial independence ratio has no significant effect on economic growth. The effectiveness ratio, efficiency ratio, and capital expenditure harmony ratio partially have a positive and significant effect on economic growth. The Covid pandemic dummy variable partially has a negative and significant effect on economic growth. Simultaneously, the regional financial independence ratio, effectiveness ratio, efficiency ratio, capital expenditure harmony ratio, and Covid pandemic dummy variables have a significant effect on the economic growth of the 10 Provinces on Sumatra Island.

References

Abdullah, S. (2017). Akuntansi Sektor Publik Akuntansi Keuangan Daerah. Kinerja, 8(2), 209–210. https://doi.org/10.24002/kinerja.v8i2.898

Aponda, & Rumbia, W. A. (2025). Pengaruh Pendapatan Asli Daerah, Belanja Modal, dan Tingkat Pengangguran Terbuka terhadap Indeks Pembangunan Manusia di Indonesia: Analisis Data Panel Provinsi. Jurnal Ekonomi Pembangunan, 15(1), 1191–1199. https://jep.uho.ac.id/

Baltagi, B. H. (2021). Econometric Analysis of Panel Data (6th ed.). Springer Nature.

Basuki, A. T. (2021). Analisis Data Panel Dalam Penelitian Ekonomi Dan Bisnis.

Cahyaning, E., & Putri, F. (2023). Pengaruh Rasio Pertumbuhan, Rasio Efektivitas, dan Rasio Efisiensi terhadap Kesejahteraan Masyarakat di Daerah Istimewa Yogyakarta (DIY). Jurnal Literasi Akuntansi, 2(4), 257–263. https://doi.org/10.55587/jla.v2i4.85

Dian, M., & Sari, I. (2021). Indonesian Accounting Research Journal Effect of efficiency, effectiveness, regional financial independence and local government service capacity on regional economic growth. Indonesian Accounting Research Journal, 09(02), 40–48.

Fatmawati, A. P. (2021). Pengaruh Kinerja Keuangan Pemerintah Daerah Terhadap Pertumbuhan Ekonomi Pada Pemerintah Kota/Kabupaten Di Riau. Land Journal, 2(2), 92–104. https://doi.org/10.47491/landjournal.v2i2.1357

Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics (5th ed.). McGraw-Hill Irwin.

Halim, A. (2016). Akuntansi Sektor Publik Akuntansi Keuangan Daerah. Jakarta: Salemba Empat.

Hidaya, M. F., & Hasbiullah. (2023). Analisis Efisiensi Keuangan daerah dan Efektivitas Pendapatan Asli Daerah Terhadap Pertumbuhan Ekonomi di Provinsi Sulawesi Selatan. ICOR: Journal of Regional Economics, 4(2), 56–69.

Kelola, T., Akuntabilitas, D. A. N., Negara, K., & Setiyanto, A. (2021). Indonesia ’ s Capital Expenditure and Economic Growth 1990 - 2020 : Role of Accountability. 7(2), 245–256. https://doi.org/10.28986/jtaken.v7i2.653

Mahmudi. (2010). Analisis Laporan Keuangan Pemerintah Daerah. UPP STIM YKPN.

Maryanti, S., Handra, H., & Yonnedi, E. (2023). Kemandirian Dan Kemampuan Keuangan Daerah Dan Dampaknya Terhadap Pertumbuhan Ekonomi Di Provinsi Riau. Jurnal Ilmiah Ekonomi Dan Bisnis, 20(1), 9–18. https://doi.org/10.31849/jieb.v20i1.12292

Nugroho, A. A., & Candrawati, C. (2025). Desentralisasi Fiskal Dan Kemandirian Daerah Pemekaran: Studi Kasus Pada Provinsi Sulawesi Barat. Dialogue : Jurnal Ilmu Administrasi Publik, 7(1), 046–057.

https://ejournal2.undip.ac.id/index.php/dialogue/article/view/26656

Oates, W. E. (2003). An essay on fiscal federalism. Fiscal Federalism and European Economic Integration, XXXVII(September), 13–47.

https://doi.org/10.4324/9780203987254

Sari, F. M., Astuti, A., Zamanda, D., Restu, P., & Fadilla, A. (2024). Kebijakan Fiskal dan Dampaknya Terhadap Perekonomian Indonesia. In Journal of Economics, Assets, and Evaluation (Vol. 1, Issue 4). https://economics.pubmedia.id/index.php/jeae

Downloads

Published

08-06-2026

How to Cite

Herdiansyah, M., & Marselina, M. (2026). Pengaruh Kinerja Keuangan Daerah dan Pandemi Covid-19 terhadap Pertumbuhan Ekonomi di Sumatera Tahun 2015-2024. Jurnal Ekonomi, Bisnis Dan Manajemen, 5(2), 661–675. https://doi.org/10.58192/ebismen.v5i2.4430

Similar Articles

<< < 7 8 9 10 11 12 13 14 15 16 > >> 

You may also start an advanced similarity search for this article.