ACCOUNTING & FINANCE CORNER
Monday February 18th 2019

Correlation Between Performance Measures and Development Output: Relationship Analysis of EKPPD and HDI

Dwi Martani dan Jayu Pramudya

 

Abstract

Indonesia’s cemtral government mandated that its municipalities are subject to performance evaluation entitled “Evaluasi Kinerja Penyelenggaraan Pemerintah Daerah:/EKPPD. As it is embedded within other public sector performance measures, EKPPD is demande to represent wide array of life quality dimensions. This research aims to analyze how far EKPPD can represent general achievement of development, relatively compared to HDI as a representation of widely-accepted general walfare indicators. The research uses regression method to create inferences from panel data of 492 municipalities along the years of 2009-2012.

Result shows that EKPPD aggregate score and EKPPD sectoral score of health are positively correlated to HDI. It implies that all the three measures have reflected the same dimension intendedly measure, which is life qualityacross education, health, and welfare aspects. However, EKPPD sectoral score of education is not significantly correlated to HDI. It may be rooted from the incompatibility of several components calculated on the generic aspect of policy implementation in education sector. Comparing between urban and non-urban municipalities, there is no difference of correlation observed between EKPPD aggregate and sectoral score on HDI. Thus, EKPPD aggregate score is representative on both society structures.

Keywords: performance measurement; EKPPD;HDI;education;health.

Dimuat pada  Jurnal Keuangan dan Perbankan, Vol. 17, No. 1, Juni 2015, ISSN 1410-8623, Penerbit : Pusat Penelitian dan Pengabdian Kepada Masyarakat Program MM IKPIA Perbanas Jakarta, Akreditasi DIKTI No. 81/DIKTI/Kep/2011, Hal. 12 – 23 (11 Halaman). Correlation Between Performance…

 

Latest Topics

Akuntansi Royalti

Royalti dalam sebuah perusahaan dapat dilihat dari beberapa aspek. Perusahaan yang menggunakan lisensi hak kekayaan [Read More]

Riset Akuntansi Sektor Publik

Berikut konsep sektor publik yang diajarkan dalam kuliah riset sektor publik. Konsep Sektor Publik 04022019 SRSP 2 [Read More]

Materi Perpajakan I Semester Genap Tahun Akademik 2018/2019

Berikut materi pembelajaran perpajakan 1 untuk tahun akademik 2018/2019. Materi yang telah diupdate Pengantar [Read More]

OVERVIEW STANDAR DAN TOPIK SKRIPSI AKUNTANSI KEUANGAN

Berikut overview standar baru dan beberapa topik skripsi terkait dengan standar akuntansi. Overview Perkembangan [Read More]

Akuntansi Pendapatan dari Kontrak Pelanggan PSAK 72

Berikut bahan untuk memahami akuntansi pendapatan dari kontrak pelanggan dan beberapa sumber yang diambil dari beberapa [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives