Pengaruh Kemandirian, Efisiensi dan Kinerja Keuangan Pada Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Bagian Selatan
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Abdillah, K., & Mursinto, D. (2016). The Effects of Financial Balance Transfer and Regional Own-Source Revenue on Regional Expenditure of Regencies and Municipalities in East Java Province. International Journal of Scientific and Research Publications, 6(5).
Basuki, A. T., & Prawoto, N. (2017). Analisis Regresi Dalam Penelitian Ekonomi & Bisnis : Dilengkapi Aplikasi SPSS & EVIEWS. PT. Rajagrafindo Persada.
Bisogno, M., Cuadrado-Ballesteros, B., & García-Sánchez, I. M. (2017). Financial sustainability in local governments: Definition, measurement and determinants. In Financial Sustainability in Public Administration: Exploring the Concept of Financial Health. https://doi.org/10.1007/978-3-319-57962-7_3
Cohen, J. (2012). Measuring and improving school climate: A pro-social strategy that recognizes, educates and supports the whole child and the whole school community. The Handbook of Prosocial Education. Edited by P.M. Brown, M.W Corrigian and A. Higgins-D’Alessandro. Rowm (hal. 26).
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Indriaty, N., Setiawan, D., & Pravasanti, Y. A. (2019). The Effects Of Financial Ratio, Local Size And Local Status On Financial Distress. International Journal of Economics, Business and Accounting Research (IJEBAR), 3(01). https://doi.org/10.29040/ijebar.v3i01.381
Jati, K. W., Subowo, Ilmiyana, W., & Sari, M. P. (2019). The Effects of PAD, DAU, and Employee Expenses on Capital Expenditures with Population Density as a Moderating Variable. Jurnal Dinamika Akuntansi, 11(2), 132–140. https://journal.unnes.ac.id/nju/index.php/jda/article/view/21004/9895
Jin, T., & Zhang, J. (2011). Effect of local government expenditure on the ratio of output to capital: Evidence from panel data at China’s provincial level. Frontiers of Economics in China, Springer;Higher Education Press, 6(2).
Kadafi, M., & Amirudin, A. (2020). Financial Sustainability dan Financial Performance Pemerintah Daerah Kabupaten/Kota Di Kalimantan Timur. Seminar Nasional Hasil Penelitian & Pengabdian Kepada Masyarakat (SNP2M), 5(1), 153–158.
Kuncoro, M., & Hardani, W. (2013). Metode riset untuk bisnis dan ekonomi bagaimana meneliti dan menulis tesis? (W. Hardani (ed.); 4 ed.). Erlangga.
Napitupulu, R. B., Simanjuntak, T. P., Hutabarat, L., Damanik, H., Harianja, H., Sirait, R. T. M., & Ria, C. E. (2021). Penelitian Bisnis Teknik dan Analisis Data dengan SPSS-STATA-EVIEWS edisi 1. Madenatera. http://repository.darmaagung.ac.id/id/eprint/155/
Navarro-Galera, A., Rodríguez-Bolívar, M. P., Alcaide-Muñoz, L., & López-Subires, M. D. (2016). Measuring the financial sustainability and its influential factors in local governments. Applied Economics, 48(41). https://doi.org/10.1080/00036846.2016.1148260
Ritonga, I. T. (2014). Developing a measure of local government’s financial condition. Journal of Indonesian Economy and Business, 29(2).
Ritonga, I. T., Clark, C., & Wickremasinghe, G. (2019). Factors Affecting Financial Condition of Local Government in Indonesia. Journal of Accounting and Investment, 20(2). https://doi.org/10.18196/jai.2002114
Rodríguez Bolívar, M. P., Navarro Galera, A., Alcaide Muñoz, L., & López Subirés, M. D. (2014). Factors influencing local government financial sustainability: An empirical study. Lex Localis, 12(1). https://doi.org/10.4335/12.1.31-54(2014)
Rodríguez Bolívar, M. P., Navarro Galera, A., López Subirés, M. D., & Alcaide Muñoz, L. (2018). Analysing the accounting measurement of financial sustainability in local governments through political factors. Accounting, Auditing and Accountability Journal, 31(8). https://doi.org/10.1108/AAAJ-10-2016-2754
Subires, M. D. L., Muñoz, L. A., Galera, A. N., & Bolívar, M. P. R. (2019). The influence of socio-demographic factors on financial sustainability of public services: A comparative analysis in regional governments and local governments. Sustainability (Switzerland), 11(21). https://doi.org/10.3390/su11216008
Syadullah, M. (2019). Pengeluaran keamanan siber sektor perbankan Asean. Kemenkeu.go.id. https://portal.fiskal.kemenkeu.go.id/pustaka/index.php?p=show_detail&id=3855&keywords=
Wardhani, D. T., & Payamta, P. (2020). Menguji Faktor Determinan Financial Sustainability pada Sektor Pemerintah. In Jurnal Kajian Akuntansi (Vol. 4, Nomor 1).
Winarna, J., Widagdo, A. K., & Setiawan, D. (2017). Financial distress of local government: A study on local government characteristics, infrastructure, and financial condition. Global Business and Finance Review, 22(2). https://doi.org/10.17549/gbfr.2017.22.2.34
Wulandari, I., Nugraeni, N., & Wafa, Z. (2018). Faktor-Faktor Yang Mempengaruhi Financial Distress Pemerintah Daerah. Jurnal Riset Akuntansi Mercu Buana, 4(2). https://doi.org/10.26486/jramb.v4i2.639
Abdillah, K., & Mursinto, D. (2016). The Effects of Financial Balance Transfer and Regional Own-Source Revenue on Regional Expenditure of Regencies and Municipalities in East Java Province. International Journal of Scientific and Research Publications, 6(5).
Basuki, A. T., & Prawoto, N. (2017). Analisis Regresi Dalam Penelitian Ekonomi & Bisnis : Dilengkapi Aplikasi SPSS & EVIEWS. PT. Rajagrafindo Persada.
Bisogno, M., Cuadrado-Ballesteros, B., & García-Sánchez, I. M. (2017). Financial sustainability in local governments: Definition, measurement and determinants. In Financial Sustainability in Public Administration: Exploring the Concept of Financial Health. https://doi.org/10.1007/978-3-319-57962-7_3
Cohen, J. (2012). Measuring and improving school climate: A pro-social strategy that recognizes, educates and supports the whole child and the whole school community. The Handbook of Prosocial Education. Edited by P.M. Brown, M.W Corrigian and A. Higgins-D’Alessandro. Rowm (hal. 26).
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Indriaty, N., Setiawan, D., & Pravasanti, Y. A. (2019). The Effects Of Financial Ratio, Local Size And Local Status On Financial Distress. International Journal of Economics, Business and Accounting Research (IJEBAR), 3(01). https://doi.org/10.29040/ijebar.v3i01.381
Jati, K. W., Subowo, Ilmiyana, W., & Sari, M. P. (2019). The Effects of PAD, DAU, and Employee Expenses on Capital Expenditures with Population Density as a Moderating Variable. Jurnal Dinamika Akuntansi, 11(2), 132–140. https://journal.unnes.ac.id/nju/index.php/jda/article/view/21004/9895
Jin, T., & Zhang, J. (2011). Effect of local government expenditure on the ratio of output to capital: Evidence from panel data at China’s provincial level. Frontiers of Economics in China, Springer;Higher Education Press, 6(2).
Kadafi, M., & Amirudin, A. (2020). Financial Sustainability dan Financial Performance Pemerintah Daerah Kabupaten/Kota Di Kalimantan Timur. Seminar Nasional Hasil Penelitian & Pengabdian Kepada Masyarakat (SNP2M), 5(1), 153–158.
Kuncoro, M., & Hardani, W. (2013). Metode riset untuk bisnis dan ekonomi bagaimana meneliti dan menulis tesis? (W. Hardani (ed.); 4 ed.). Erlangga.
Napitupulu, R. B., Simanjuntak, T. P., Hutabarat, L., Damanik, H., Harianja, H., Sirait, R. T. M., & Ria, C. E. (2021). Penelitian Bisnis Teknik dan Analisis Data dengan SPSS-STATA-EVIEWS edisi 1. Madenatera. http://repository.darmaagung.ac.id/id/eprint/155/
Navarro-Galera, A., Rodríguez-Bolívar, M. P., Alcaide-Muñoz, L., & López-Subires, M. D. (2016). Measuring the financial sustainability and its influential factors in local governments. Applied Economics, 48(41). https://doi.org/10.1080/00036846.2016.1148260
Ritonga, I. T. (2014). Developing a measure of local government’s financial condition. Journal of Indonesian Economy and Business, 29(2).
Ritonga, I. T., Clark, C., & Wickremasinghe, G. (2019). Factors Affecting Financial Condition of Local Government in Indonesia. Journal of Accounting and Investment, 20(2). https://doi.org/10.18196/jai.2002114
Rodríguez Bolívar, M. P., Navarro Galera, A., Alcaide Muñoz, L., & López Subirés, M. D. (2014). Factors influencing local government financial sustainability: An empirical study. Lex Localis, 12(1). https://doi.org/10.4335/12.1.31-54(2014)
Rodríguez Bolívar, M. P., Navarro Galera, A., López Subirés, M. D., & Alcaide Muñoz, L. (2018). Analysing the accounting measurement of financial sustainability in local governments through political factors. Accounting, Auditing and Accountability Journal, 31(8). https://doi.org/10.1108/AAAJ-10-2016-2754
Subires, M. D. L., Muñoz, L. A., Galera, A. N., & Bolívar, M. P. R. (2019). The influence of socio-demographic factors on financial sustainability of public services: A comparative analysis in regional governments and local governments. Sustainability (Switzerland), 11(21). https://doi.org/10.3390/su11216008
Syadullah, M. (2019). Pengeluaran keamanan siber sektor perbankan Asean. Kemenkeu.go.id. https://portal.fiskal.kemenkeu.go.id/pustaka/index.php?p=show_detail&id=3855&keywords=
Wardhani, D. T., & Payamta, P. (2020). Menguji Faktor Determinan Financial Sustainability pada Sektor Pemerintah. In Jurnal Kajian Akuntansi (Vol. 4, Nomor 1).
Winarna, J., Widagdo, A. K., & Setiawan, D. (2017). Financial distress of local government: A study on local government characteristics, infrastructure, and financial condition. Global Business and Finance Review, 22(2). https://doi.org/10.17549/gbfr.2017.22.2.34
Wulandari, I., Nugraeni, N., & Wafa, Z. (2018). Faktor-Faktor Yang Mempengaruhi Financial Distress Pemerintah Daerah. Jurnal Riset Akuntansi Mercu Buana, 4(2). https://doi.org/10.26486/jramb.v4i2.639
DOI: https://doi.org/10.37531/sejaman.v6i2.5479
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