{"id":"https://openalex.org/W2906887113","doi":"https://doi.org/10.35448/jrat.v11i2.4265","title":"KINERJA PEMERINTAH DAERAH PROPINSI BANTEN: PERSPEKTIF PENDAPATAN ASLI DAERAH DAN TEMUAN AUDIT BADAN PEMERIKSA KEUANGAN INDONESIA","display_name":"KINERJA PEMERINTAH DAERAH PROPINSI BANTEN: PERSPEKTIF PENDAPATAN ASLI DAERAH DAN TEMUAN AUDIT BADAN PEMERIKSA KEUANGAN INDONESIA","publication_year":2018,"publication_date":"2018-10-31","ids":{"openalex":"https://openalex.org/W2906887113","doi":"https://doi.org/10.35448/jrat.v11i2.4265","mag":"2906887113"},"language":"id","primary_location":{"id":"doi:10.35448/jrat.v11i2.4265","doi":"https://doi.org/10.35448/jrat.v11i2.4265","is_oa":true,"landing_page_url":"https://doi.org/10.35448/jrat.v11i2.4265","pdf_url":"https://jurnal.untirta.ac.id/index.php/JRAT/article/download/4265/3030","source":{"id":"https://openalex.org/S4210204339","display_name":"Jurnal Riset Akuntansi Terpadu","issn_l":"1979-682X","issn":["1979-682X","2528-7443"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315155","host_organization_name":"Sultan Ageng Tirtayasa University","host_organization_lineage":["https://openalex.org/P4310315155"],"host_organization_lineage_names":["Sultan Ageng Tirtayasa University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi Terpadu","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W2906887113"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://jurnal.untirta.ac.id/index.php/JRAT/article/download/4265/3030","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5063100522","display_name":"Suheri Suheri","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210116231","display_name":"Universitas Pramita Indonesia","ror":"https://ror.org/02rbqkj03","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210116231"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Suheri Suheri","raw_affiliation_strings":["Fakultas Ekonomi, Universitas Pramita Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi, Universitas Pramita Indonesia","institution_ids":["https://openalex.org/I4210116231"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5039500776","display_name":"Yoyok Cahyono","orcid":"https://orcid.org/0000-0002-9894-8259","observed_orcids":["https://orcid.org/0000-0002-9894-8259"]},"institutions":[{"id":"https://openalex.org/I4210116231","display_name":"Universitas Pramita Indonesia","ror":"https://ror.org/02rbqkj03","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210116231"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yoyok Cahyono","raw_affiliation_strings":["Fakultas Ekonomi, Universitas Pramita Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi, Universitas Pramita Indonesia","institution_ids":["https://openalex.org/I4210116231"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5091327650","display_name":"Dabella Yunia","orcid":"https://orcid.org/0000-0003-1633-7997","observed_orcids":["https://orcid.org/0000-0003-1633-7997"]},"institutions":[{"id":"https://openalex.org/I3130588412","display_name":"Sultan Ageng Tirtayasa University","ror":"https://ror.org/05dmr4w13","country_code":"ID","type":"education","lineage":["https://openalex.org/I3130588412"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dabella Yunia","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tirtayasa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tirtayasa","institution_ids":["https://openalex.org/I3130588412"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":100000,"currency":"IDR","value_usd":6},"apc_paid":{"value":100000,"currency":"IDR","value_usd":6},"fwci":0.0,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"11","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.9585000276565552,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.9585000276565552,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.03500000014901161,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.0035000001080334187,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/local-government-performance","display_name":"local government performance","score":0.9980000257492065},{"id":"https://openalex.org/keywords/local-own-source-revenue","display_name":"local own-source revenue","score":0.9409999847412109},{"id":"https://openalex.org/keywords/audit-findings","display_name":"audit findings","score":0.9279999732971191},{"id":"https://openalex.org/keywords/banten","display_name":"Banten","score":0.734000027179718},{"id":"https://openalex.org/keywords/local-government-accountability","display_name":"local government accountability","score":0.37400001287460327}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.7200169563293457},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7165385484695435},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.6657654643058777},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5923435091972351},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5883445739746094},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5616369843482971},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.44457441568374634},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.41275089979171753},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3605189323425293},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.16693466901779175},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.15579670667648315},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.1487010419368744},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.10809457302093506},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.35448/jrat.v11i2.4265","doi":"https://doi.org/10.35448/jrat.v11i2.4265","is_oa":true,"landing_page_url":"https://doi.org/10.35448/jrat.v11i2.4265","pdf_url":"https://jurnal.untirta.ac.id/index.php/JRAT/article/download/4265/3030","source":{"id":"https://openalex.org/S4210204339","display_name":"Jurnal Riset Akuntansi Terpadu","issn_l":"1979-682X","issn":["1979-682X","2528-7443"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315155","host_organization_name":"Sultan Ageng Tirtayasa University","host_organization_lineage":["https://openalex.org/P4310315155"],"host_organization_lineage_names":["Sultan Ageng Tirtayasa University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi Terpadu","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:9ee63191345c49deaa9b4bedd1f33740","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/9ee63191345c49deaa9b4bedd1f33740","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Riset Akuntansi Terpadu, Vol 11, Iss 2 (2018)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.35448/jrat.v11i2.4265","doi":"https://doi.org/10.35448/jrat.v11i2.4265","is_oa":true,"landing_page_url":"https://doi.org/10.35448/jrat.v11i2.4265","pdf_url":"https://jurnal.untirta.ac.id/index.php/JRAT/article/download/4265/3030","source":{"id":"https://openalex.org/S4210204339","display_name":"Jurnal Riset Akuntansi Terpadu","issn_l":"1979-682X","issn":["1979-682X","2528-7443"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315155","host_organization_name":"Sultan Ageng Tirtayasa University","host_organization_lineage":["https://openalex.org/P4310315155"],"host_organization_lineage_names":["Sultan Ageng Tirtayasa University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi Terpadu","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.5473999977111816}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2906887113.pdf","grobid_xml":"https://content.openalex.org/works/W2906887113.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W1981314212"],"related_works":["https://openalex.org/W3179851214","https://openalex.org/W2924346086","https://openalex.org/W2803735685","https://openalex.org/W2592886327","https://openalex.org/W7014342246","https://openalex.org/W3165964653","https://openalex.org/W2888072129","https://openalex.org/W1527002241","https://openalex.org/W2211788385","https://openalex.org/W1447673801"],"abstract_inverted_index":{"This":[0,25,37],"study":[1,38,72],"aimed":[2],"to":[3],"examine":[4],"the":[5,12,20,30,43,53,58,94,118,127,134],"influence":[6,102],"of":[7,14,22,34,45,60,96,120,136],"local":[8,23,48,104,137],"revenues":[9],"(seen":[10],"from":[11,52],"number":[13,119],"PAD),":[15],"and":[16,32,62,66],"audit":[17,113,121],"findings":[18,114,122],"on":[19,103,133],"performance":[21,106,110,135],"government.":[24,138],"research":[26],"was":[27],"conducted":[28],"in":[29,70],"District":[31],"City":[33],"Banten":[35],"Province.":[36],"used":[39],"purposive":[40],"sampling":[41],"with":[42],"amount":[44,95],"data":[46,69],"6":[47],"governments":[49],"that":[50,89],"resulted":[51],"Supreme":[54],"Audit":[55],"Agency":[56],"(BPK),":[57],"Department":[59],"Revenue":[61],"Fiscal":[63],"Management":[64],"(DPPKD),":[65],"http://otda.kemendagri.go.id.":[67],"The":[68],"this":[71],"were":[73],"processed":[74],"using":[75],"IBM":[76],"software":[77],"Statistical":[78],"Package":[79],"For":[80],"Social":[81],"Science":[82],"(SPSS)":[83],"version":[84],"20.0.":[85],"These":[86],"results":[87],"indicate":[88],"revenue":[90,97],"is":[91],"measured":[92,108,116],"by":[93,109,126],"does":[98],"not":[99],"have":[100],"an":[101],"government":[105],"as":[107],"scores.":[111],"And":[112],"are":[115],"through":[117],"(in":[123],"rupiah)":[124],"divided":[125],"total":[128],"budget":[129],"has":[130],"no":[131],"effect":[132]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-01-11T00:00:00"}