scholarly journals Kinerja Keuangan Daerah Kabupaten Sukoharjo Ditinjau dari Perspektif Otonomi Daerah

2021 ◽  
Vol 3 (1) ◽  
pp. 67-75
Author(s):  
Arnita Febriana Puryatama ◽  
Kristina Setyowati
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Ratio Analysis ◽  
Fiscal Effort ◽  
Financial Report ◽  
Regional Autonomy ◽  
Regional Finance ◽  
Local Revenue ◽  
Report Data ◽  
Series Technique

Regional finance has a pivotal role in regional autonomy because regional finance reflects the ability of regions in running the local government. One of the tools to analyze local government financial performance is ratio analysis. The purpose of this study was to determine how the regional financial performance of Sukoharjo Regency in terms of regional autonomy perspective. This research uses descriptive quantitative method. The data used in this research is secondary in the form of financial report data Sukoharjo regency in 2015-2019 were obtained using the time series technique. The analysis results show that the financial performance of Sukoharjo regency is still not optimal. This is indicated by lack of ability to extract local revenue known from the low of DDF ratio, DOF ratio, Fiscal capacity and fiscal effort. Other than that, low independence ratio indicates that the regional dependence on central financial is still high.

scholarly journals STRATEGI PENINGKATKAN PENERIMAAN RETRIBUSI PELAYANAN PASAR KOTA SERANG

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Aradea Chandra ◽  
Ernan Rustiadi ◽  
Himawan Hariyoga
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Analytical Hierarchy Process ◽  
Primary Data ◽  
Regional Autonomy ◽  
Purposive Sampling ◽  
Regional Finance ◽  
Local Revenue ◽  
Hierarchy Process ◽  
Descriptive Statistical Analysis

ABSTRACTThe era of regional autonomy requires every region to have independence in managing its regional finance in order to increase its local revenue. Market retribution is a type of retribution that can be potentially used as a source of local revenue. Serang city is one of the cities that become a merchant destination for traders from other regions due to its rapid economic development. The aim of this study is to analyze the performance of market retribution, to analyze the perception of merchants in accordance with the implementation of collection policy and to formulate the strategy to increase market retribution receipts. The primary data was obtained from interviews with the merchants and pertinent institution official that were chosen purposively (purposive sampling). Various analytical methods which were specifically implemented in order to achieve the purpose of the study are as follow: analysis of local government financial performance, descriptive statistical analysis, and analytical hierarchy process. The result of the analysis suggests that: (1) in general the performance of market retribution of Serang city in the period of 2009 to 2015 is less well; (2) according to the perception of the merchants, the endeavor of the implementation of market service retribution is running quite well; and (3) the first priority of the strategy which can be implemented in improving market retribution is the issuance of technical guidelines concerning to the attainment of market retribution collection.    Key Words: Market Retribution, Local Government Financial Performance, Strategy to Increase of Retribution Revenue, Serang City ABSTRAKEra otonomi daerah mengharuskan setiap daerah memiliki kemandirian dalam mengelola keuangan daerahnya untuk meningkatkan pendapatan asli daerahnya. Retribusi pelayanan pasar merupakan salah satu jenis retribusi yang potensial sebagai sumber pendapatan asli daerah. Kota Serang menjadi salah satu tujuan pedagang dari daerah lain untuk menjual dagangannya karena perkembangan perekonomian yang pesat. Penelitian ini bertujuan untuk: mengukur kinerja retribusi pelayanan pasar, menganalisis persepsi pedagang terhadap pelaksanaan pemungutan dan merumuskan strategi meningkatkan penerimaan retribusi pelayanan pasar. Data primer diperoleh dari wawancara dengan responden pedagang dan pejabat instansi terkait dipilih secara sengaja (purposive sampling). Metode analisis yang digunakan untuk masing-masing tujuan adalah: analisis kinerja keuangan daerah, analisis statistika deskriptif, dan proses hirarki analitik (analytical hierarchy process). Hasil dari masing-masing analisis menunjukkan bahwa: (1) secara umum kinerja retribusi pelayanan pasar Kota Serang tahun 2009 hingga 2015 kurang baik; (2) berdasarkan persepsi pedagang, upaya pelaksanaan pemungutan retribusi pelayanan pasar sudah berjalan cukup baik; dan (3) strategi prioritas pertama yang dapat diimplementasikan dalam peningkatan penerimaan retribusi pelayanan pasar adalah penerbitan petunjuk teknis pelaksanaan pemungutan retribusi pelayanan pasar.Kata Kunci: Retribusi Pelayanan Pasar, Kinerja Keuangan Pemerintah Daerah, Strategi Peningkatan Penerimaan Retribusi, Kota Serang

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH PROVINSI SULUT SERTA DAMPAKNYA TERHADAP PERTUMBUHAN EKONOMI

2019 ◽  
Vol 19 (6) ◽  
Author(s):  
Karina H. Sondakh ◽  
Debby Ch. Rotinsulu ◽  
Tri Oldy Rotinsulu
Keyword(s):  
Economic Growth ◽  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Management Board ◽  
Local Revenue ◽  
North Sulawesi ◽  
Financial Ratio Analysis

ABSTRAK Kinerja keuangan Pemerintah Daerah bertujuan untuk mendukung program-program Pemerintah Daerah, salah satunya yaitu untuk mendukung terlaksananya Pertumbuhan Ekonomi. Salah satu alat untuk menganalisis kinerja pemerintah daerah dalam mengelola keuangan daerahnya adalah dengan melakukan analisis rasio keuangan terhadap APBD yang telah ditetapkan dan dilaksanakannya. Analisis rasio keuangan indikator-indikatornya antara lain Rasio Kemandirian, Rasio Efektivitas dan Efisiensi pendapatan asli daerah serta Rasio Aktivitas.Sehingga dengan dilakukannya penelitian ini diharapkan dapat diketahui rasio apa dalam Pengelolaan Keuangan Pemerintah Provinsi Sulut yang paling berperan dan berpengaruh dalam terlaksananya Pertumbuhan Ekonomi dengan mengambil tempat pada Badan Pengelola Keuangan Dan Aset Daerah Provinsi Sulawesi Utara.Dalam penelitian ini digunakan metode Analisa Linier Berganda dimana Pertumbuhan Ekonomi sebagai variabel dependen dan digunakan tiga variabel independen yakni Rasio Kemandirian, Rasio Efektivitas dan Efisiensi pendapatan asli daerah serta Rasio Aktivitas. Dengan menggunakan data LRA yang diambil pada Badan Pengelola Keuangan Dan Aset Daerah dan data PDRB pada situs Badan Pusat Statistik Provinsi Sulawesi Utara. Kata kunci : Kinerja Keuangan, Kemandirian, Efektivitas Dan Efisiensi, Aktivitas, Pertumbuhan Ekonomi ABSTRACT The financial performance of Local Government aims to support the programs of Local Government, one of which is to support the implementation of Economic Growth. One tool to analyze the performance of local governments in managing their regional finances is to conduct financial ratio analysis of APBD that has been established and implemented. Financial ratio analysis of the indicators include Independence Ratio, Effectiveness Ratio and Efficiency of local revenue and Activity Ratio.So that with this research is expected to know what ratio in Financial Management of Government of North Sulawesi Province which play the most role and influential in the implementation of Economic Growth by taking place at Financial Management Board And Asset Region of North Sulawesi Province.In this study used the method of Multiple Linear Analysis where Economic Growth as a dependent variable and used three independent variables namely Ratio Independence, Effectiveness Ratio and Efficiency of local revenue and Ratio Activity. By using LRA data taken at the Regional Finance and Asset Management Board and GDP data on the Central Bureau of Statistics of North Sulawesi. Keywords: Financial Performance, Independence, Effectiveness And Efficiency, Activity, Economic Growth

scholarly journals Pengaruh Karakteristik Pemerintah Daerah dan Hasil Pemeriksaan Audit BPK Terhadap Kinerja Keuangan

2018 ◽  
Vol 1 (2) ◽  
pp. 51-55
Author(s):  
Annas L Mappiasse
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Local Governments ◽  
Efficiency Ratio ◽  
Financial Report ◽  
Regional Autonomy ◽  
Public Financial Management ◽  
Dependence Level ◽  
Financial Management System

This research is related to the issue performance of local government in Indonesia, which needs to beimproved after the introduction of regional autonomy. Each of local governments need to establish and manage their own public financial management system. Many factors may affect the financial performance of local government. This study aimed to examine whether the characteristics of the local governments and the results of the audit can improve the financial performance of local government, as measured by the efficiency ratio. By using multiple regression analysis on 94 samples of local government financial report for year 2011, the study was able to prove that the dependence level and government expenditures have positive significant effect on financial performance. Legislative and the audit findings have negative significant effect on financial performance. While the size, wealth, and audit opinions do not affect the financial performance of thegovernment in the island of Java.

scholarly journals KINERJA PENGELOLAAN KEUANGAN DAERAH DALAM MENINGKATKAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA PALEMBANG PROVINSI SUMATERA SELATAN

2018 ◽  
Vol 3 (2) ◽  
pp. 383
Author(s):  
Krisnawati Arum Kusuma Wardhani
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Performance Management ◽  
Performance Indicators ◽  
Financial Management ◽  
High Rate ◽  
Regional Income ◽  
Regional Finance ◽  
Fact Finding ◽  
Personnel Expenditure

This research is aimed to find out how the performance of regional financial management of Palembang City in increasing APBD of Palembang City, and how to proportion of revenue and expenditure target of APBD Kota Palembang. The theory used in this study is the concept of performance analysis of regional finances according to Mahmudi (2010), which examines the performance of management of regional keunagan based on the financial performance indicators of regional income and financial performance of Regional Expenditure during the period of 2010 to 2015. In accordance with the focus, Qualitative design, to describe the state of subject / object of research based on facts that appear or as it is (fact finding). Data collection was done by observation, interview, and documentation technique. The result of research shows that the growth of APBD from the side of regional income shows that there is a trend of revenue increase from PAD post, but in general the balancing fund positions still dominate the regional income, so that the high rate of regional dependency is balanced fund. While from the side of regional expenditure, it is envisaged that every year the Local Government of Palembang City always allocates a larger budget to the indirect spending group. This indicates that the Local Government of Palembang City still allocates more budget for things that are not directly related to the implementation of the program such as personnel expenditure in the form of salaries and allowances regulated in law, interest expenditure, grant expenditure, social assistance expenditure, Results to provinces / districts / municipalities and village governments, unexpected financial aid and shopping expenditures.Keywords: Performance, Management, Regional Finance.

scholarly journals ANALISIS RASIO UNTUK MENGUKUR KINERJA PENGELOLAAN KEUANGAN DAERAH KOTA MALANG

2012 ◽  
Vol 1 (1) ◽  
Author(s):  
Nanik Wahyuni
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Central Government ◽  
Ratio Analysis ◽  
Public Funds ◽  
Government Fund ◽  
Dependence Level ◽  
Very High

This research measures financial performance of local government (PAD) at Malang city using ratio analysis. Local government fund must be spent based on 3 E principles that is economic, efficient, and effective. Moreover, acountability is not simply showing the ability to expend public funds, but including on how to spend economically, efficient, and effective. The result indicates the average of PAD in Malang city is above 100%, although the regular expenses are still above PAD. Therefore, the dependence level to the central government is very high.<br /><br />Kata Kunci :  pengukuran kinerja, APBD, keuangan daerah, analisis ratio.<br /><br />

scholarly journals Analisis Kinerja Keuangan Pemerintah Daerah di Kota Jambi

2014 ◽  
Vol 2 (1) ◽  
pp. 36-50
Author(s):  
Muhammad Sabyan ◽  
Andri Devita
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Central Government ◽  
Ratio Analysis ◽  
Public Funds ◽  
Government Fund ◽  
Dependence Level ◽  
Very High

This research measures financial performance of local government (PAD) at Jambi city using ratio analysis. Local government fund must be spent based on 3 E principles that is economic, efficient, and effective. Moreover, acountability is not simply showing the ability to expend public funds, but including on how to spend economically, efficient, and effective. The result indicates the average of PAD in Jambi city is above 100%, although the regular expenses are still above PAD. Therefore, the dependence level to the central government is very high.

scholarly journals Pengelolaan Pajak Daerah dan Retribusi Daerah Kota Tasikmalaya Tahun 2016-2019

2020 ◽  
Vol 7 (02) ◽  
pp. 197-202
Author(s):  
Betanika Nila Nirbita ◽  
Sri Hardianti Sartika
Keyword(s):  
Time Series ◽  
Local Government ◽  
Time Series Data ◽  
Secondary Data ◽  
Jel Classification ◽  
Series Data ◽  
Government Revenue ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Local Taxes

ABSTRACT        Original Local Government Revenue is the income used by regional autonomy to fund the implementation of regional autonomy in accordance with each region's potential. Local taxes and retribution are part of local revenue. This study aims to determine the effectiveness and contribution of local taxes and retribution to the Local Government Revenue of Tasikmalaya. This research is a descriptive study using Time Series-type secondary data source. Secondary data comes from the 2016-2019 Budget Realization and Target report of OLGR of Tasikmalaya Region. The results of this study indicate that the highest level of regional tax effectiveness in Tasikmalaya by 2019 was 106.18% and the lowest value is in 2016 at 101.6%, while the highest level of effec-tiveness of regional retribution was in 2016, at 105.33%, and the lowest was 2019 at 90.92%. The contribution of local taxes to Tasikmalaya local revenue reached the high-est in 2016 with 88.59% while the lowest was in 2019, at 49.37%. In the other hand, the highest contribution to regional retribution was in 2016 at 11.4% and the lowest in 2019, at 3, 83%.. ABSTRAK         Pendapatan Asli Daerah (PAD) merupakan pendapatan yang digunakan oleh otonomi daerah untuk mendanai pelaksanaan otonomi daerah sesuai dengan potensi daerah masing-masing. Pajak daerah dan retribusi daerah merupakan bagian dari Pendapatan Asli Daerah. Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah Kota Tasikmalaya. Penelitian ini merupakan penelitian diskriptif dengan menggunakan sumber data sekunder tipe Time Series. Data sekunder berasal dari laporan Anggaran Realisasi dan Target PAD Kota Tasikmalaya tahun 2016-2019. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas tertinggi pajak daerah Kota Tasikmalaya pada tahun 2019 yaitu 106,18% dan yang paling rendah tahun 2016 yaitu 101,6%, sedangkan tingkat efektivitas retribusi daerah tertinggi pada tahun 2016 yaitu 105,33% dan paling rendah tahun 2019 yaitu 90,92%. Kontribusi pajak daerah terhadap pendapatan asli daerah Kota Tasikmalaya tertinggi pada tahun 2016 yaitu 88,59 dan paling rendah pada tahun 2019 yaitu 49,37%, sedangkan kontribusi retribusi daerah tertinggi pada tahun 2016 yaitu 11,4% dan paling rendah tahun 2019 yaitu 3,83%. JEL Classification : H27, H30

scholarly journals Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten & Kota Di Jawa Timur

2018 ◽  
Vol 7 (1) ◽  
pp. 27
Author(s):  
Tatas Ridho Nugroho
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Financial Performance ◽  
Local Governments ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Regional Autonomy ◽  
Local Expenditure

Performance measurement is one way that local governments can use to achieve good governance. Local government performance measurement (Pemda) includes measurement of financial and non financial performance. Analysis of local government financial performance is essentially not only a form of control, but also helps all users of local government financial reports including communities to be able to evaluate the performance of local governments. The performance of local government can be used to look at regional capability in running regional autonomy. This study aims to examine the effect of local government characteristics on the financial performance of local governments. The characteristics of local government are represented by size, intergovernmental revenue, and regional expenditure. This study examines the financial statements of local governments by taking a sample of 30 districts / cities in East Java. The data used in this research is secondary data. The analytical tool used in this study is multiple regression. From the analysis result, it can be concluded that partially size of local government size does not have an effect on to local government financial performance, intergovernmental revenue has significant effect to financial performance of local government and regional expenditure has no effect on local government financial performance. Simultaneously size, intergovernmental revenue, and local expenditure have an effect on to local government financial performance

scholarly journals ANALISIS RASIO KINERJA KEUANGAN PROFITABILITAS PT WIJAYA KARYA (PERSERO) TBK. PERIODE 2014 - 2018

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Irwin Ananta Vidada ◽  
Ratiyah Ratiyah ◽  
Denny Erica ◽  
Hartanti Hartanti
Keyword(s):  
Financial Performance ◽  
Observation Data ◽  
Ratio Analysis ◽  
Literature Study ◽  
Financial Report ◽  
The Past ◽  
Profitability Analysis ◽  
Finance Company ◽  
The Face ◽  
Report Analysis

In estimating the risk in the face of uncertainty , companies can use analysis as a financial report estimated future formulation of the plans . Use report analysis a finance company capable of know estimation the work of these efforts division in his company. To know the financial performance of corporations in this is done through the profitability analysis ( rentabilitas ). Through the ratio of the company capable of measuring the extent to which the company ability to obtain profit. Objectives in this research is to investigate and to identify the financial performance of pt wijaya karya ( persero ) tbk a period of 2014 until 2018. In this research data collection used through via a observation and the literature study with reference to the company financial performance data. Research methodology in the writing of this is done through which is done based on the ratio of the with of a quantitative approach . Observation data to the financial pt wijaya karya ( persero ) tbk the period 2014 until 2018 . Based on the results of the analysis can summarized in general during the past year observation data ratio in the ratio of the gpm, npm, oim roe and had fluctuations caused earnings up and down and ratio in roa was decreasing.keywords : Ratio Analysis, Financial Performance, Profitabiliy

scholarly journals Factors Affecting Financial Performance Of District/City Local Government Of Yogyakarta

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Aristyan Jeffri Nugroho ◽  
Martianus Budiantara
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Multiple Regression ◽  
The Other ◽  
Significant Positive Effect ◽  
Efficiency Ratio ◽  
Factors Affecting ◽  
Financial Report ◽  
Other Hand ◽  
Positive Effect

The  research aims to find out factors of financial performance of local goverment regencies or city in Yogyakarta. Independent variabel are wealth of local goverment, dependence with central goverment, and local goverment expenditures. On the other hand the dependent variable is financial performance of local goverment as measured by the efficiency ratio. Population of this research are local goverment financial report (LKPD) of Yogyakarta period 2010-2014 audited by BPK. The sample are estimate realization report (LRA) all regencies or city and the province of Daerah Istimewa Yogyakarta. Hypothesis of this research were examined by using multiple regression in SPSS 16 software. Result of this reearch indicate that wealth of local goverment have significant positive effect on the financial performance of local goverment. Dependence with central goverment have significant positive effect on the financial performance of local goverment. Then, local goverment expenditures also have significant positive effect on the financial performance of local goverment.   Faktor-faktor yang mempengaruhi kinerja keuangan pemerintah daerah kabupaten/kota yogyakarta

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