The Development of Local Government Financial Performance Research in Indonesia in the VUCA Era: A Conceptual Review
DOI:
https://doi.org/10.21009/ISC-BEAM.011.57Keywords:
goverment financial performance, financial condition factors, local goverment, charting the field, literature reviewAbstract
This study aims to provide empirical evidence on the development of Government financial performance research in Indonesia. Researchers identified articles with financial performance cause-and-effect relationships. This study analyzed 18 articles on government financial performance in Indonesia obtained from 13 nationally accredited journals indexed by the Ministry of Research, Technology and Higher Education (Kemenristedikti), namely Sinta 1 and Sinta 2. The researcher classified the articles based on the variables used, then analyzed them using the charting field method. This study found that financial factors such as expenditure, intergovernmental revenue and leverage are more frequently used in research. In addition, there are some variables that give inconsistent results and should be studied further to find these inconsistencies. VUCA indirectly creates new trends that are important for practitioners and academics.
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