Eliminating the effects of external environmental factors to improve the analysis of local government financial condition: a study in Indonesia

Ritonga, Irwan Taufiq (2024) Eliminating the effects of external environmental factors to improve the analysis of local government financial condition: a study in Indonesia. PUBLIC MONEY & MANAGEMENT, 44 (5). pp. 358-365. ISSN 0954-0962

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Abstract

IMPACTIn a heterogeneous external environment, it is irrelevant and unfair if the central government applies a single financial management policy to all local governments. This article provides a solution in the form of a method to eliminate heterogeneous external environmental effects. The conceptual framework developed in this study can be adopted by countries with a high degree of local government heterogeneity to develop regional financial management policies, such as analysing financial conditions or financial management performance, which are more relevant, fair and accurate.

Item Type: Article
Uncontrolled Keywords: Cluster analysis; financial condition; Indonesia; local government
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Economics & Business > Bachelor in Accounting
Depositing User: Sri JUNANDI
Date Deposited: 31 Oct 2024 07:24
Last Modified: 31 Oct 2024 07:24
URI: https://ir.lib.ugm.ac.id/id/eprint/10112

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