ACCOUNTING & FINANCE CORNER
Saturday September 21st 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

Overview PSAK 71, 72, 73

Berikut materi PSAK 71, 72, 73 khusus untuk yang mengalami perubahan. Overview PSAK BARU 11092019 PSAK 73 Sewa 19082019 [Read More]

Akuntansi Sektor Publik

Berikut materi akuntansi sektor publik ASP Pertemuan 1 02092019 ASP Pertemuan 2 PSAK 45, ISAK 35 09092019 ASP Pertemuan [Read More]

Perpajakan 2

Tak terasa sudah satu tahun mengajar perpajakan 2, sudah bertemu lagi matakuliah ini. Semoga materi ini bermanfaat. [Read More]

Seminar Doktoral Akuntansi Publik

Berikut materi untuk matakuliah seminar doktoral akuntansi publik. Matakuliah ini mengajarkan akuntansi publik dalam [Read More]

PSAK BARU DAN PSAK 24

Berikut saya sampaikan Materi PSAK 71 72  73 dan PSAK 24   Perkembangan Standar & Overview 19082019 PSAK 71 [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives