scholarly journals ANALISIS RASIO KEUANGAN SEBAGAI ALAT PENILAIAN KINERJA KEUANGAN PADA PEMERINTAH PROVINSI JAWA TIMUR DAN PROVINSI JAWA TENGAH PADA TAHUN 2019-2020

2021 ◽  
Vol 1 (1) ◽  
pp. 51-65
Author(s):  
Tiyas Drastiana ◽  
Risdiana Himmati
Keyword(s):  
Financial Performance ◽  
Financial Analysis ◽  
Secondary Data ◽  
Provincial Government ◽  
Regional Government ◽  
Efficiency Ratio ◽  
Growth Ratio ◽  
Central Java ◽  
Analysis Technique ◽  
Central Java Province

Abstrak: Kinerja keuangan merupakan suatu tingkat pencapaian dari hasil kerja dalam bidang keuangan atas pelbagai aktivitas yang telah dilakukan. Maka dari itu Pemerintah Daerah perlu melakukan analisis keuangan dengan menggunakan rasio kemandirian, rasio efektifitas, rasio efisiensi, dan rasio pertumbuhan. Tujuan dari penelitian untuk mengetahui kinerja keuangan Pemerintah Provinsi Jawa Timur dan Provinsi Jawa Tengah. Teknik analisis dalam penelitian ini menggunakan deskriptif kuantitatif melalui data sekunder dari laporan realisasi APBD Pemerintah Daerah Provinsi Jawa Timur dan Provinsi Jawa Tengah periode 2019-2020. Hasil penelitian ini menunjukkan bahwa (1) Tingkat kemandirian pada Pemerintah Provinsi Jatim dan Provinsi Jateng  dari periode 2019-2020 masih dalam kategori rendah sekali. (2) Rasio efektifitas pada Pemerintah Provinsi Jatim dan Provinsi Jateng periode 2019-2020 masih dalam kategori tidak efektif. (3) Tingkat efisiensi pada Pemerintah Provinsi Jatim dan Provinsi Jateng periode 2019-2020 masuk dalam kategori sangat efisien. (4) tingkat pertumbuhan Pemerintah Provinsi Jatim dan Provinsi Jateng tahun 2019-2020 cenderung fluktuatif. Kata Kunci: rasio kemandirian; rasio efektifitas; rasio efisiensi; rasio pertumbuhan: kinerja keuangan.   Abstract: Financial performance is a level of achievement of the results of work in the financial sector for various activities that have been carried out. Therefore, the Regional Government must conduct a financial analysis using the independence ratio, effectiveness ratio, efficiency ratio, and growth ratio. The purpose of this study was to determine the financial performance of the Provincial Government of East Java and Central Java Province. The analysis technique in this study is descriptive quantitative using secondary data, namely from the Realization Report of the Regional Revenue and Expenditure Budget (APBD) of East Java Province and Central Java Province in 2019-2020. The results of this study indicate that (1) The ratio of independence in the Provincial Government of East Java and Central Java Province from 2019-2020 is still in the very low category. (2) The effectiveness ratio in the Provincial Government of East Java and Central Java Province in 2019-2020 is still in the ineffective category. (3) The efficiency ratio in the Provincial Government of East Java and Central Java Province in 2019-2020 is in the very efficient category. (4) The growth ratio of the Provincial Governments of East Java and Central Java Province in 2019-2020 tends to fluctuate. Keywords: independence ratio; effectiveness ratio; efficiency ratio; growth ratio; financial performance.

scholarly journals Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Tapanuli Tengah

2020 ◽  
Vol 4 (1) ◽  
pp. 34
Author(s):  
Heri Faisal Harahap
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Provincial Government ◽  
Regional Government ◽  
Financial Report ◽  
Local Revenue ◽  
Analysis Technique ◽  
Tax Benefits ◽  
Quantitative Descriptive ◽  
Very High

This research was aimed to know the financial performance of the Central Tapanuli regency government in 2016-2018. This research is quantitative descriptive. The research used secondary data in form of Financial Report of Central Tapanuli regency in 2016-2018. The analysis technique in this study calculates and analyzes the ratio of the decentralization level, regional financial dependence and effectiveness. The results of this study indicate that the financial performance of the Central Tapanuli Tengah Regional Government is generally said to be quite good, although the degree ratio is still relatively low, financial dependence on the Central / Provincial Government is still very high and the receipt of Regional Original Revenue does not reach the budgeted target. Central Tapanuli Regency Government to update the data of regional taxpayers, explore the potential of new sources of local revenue, and increase the socialization of tax benefits and user fees.

scholarly journals Improving Regional Fiscal Capacity in Central Java Province Indonesia

2020 ◽  
Vol 9 (2) ◽  
pp. 136-143
Author(s):  
Shanty Oktavilia ◽  
Fafurida Fafurida ◽  
Yozi Aulia Rahman ◽  
Ririn Bella Silvia
Keyword(s):  
Good Governance ◽  
Secondary Data ◽  
Primary Data ◽  
Public Confidence ◽  
Regional Government ◽  
Fiscal Capacity ◽  
Central Java ◽  
Administrative Efficiency ◽  
Internal And External Factors ◽  
Central Java Province

This study discusses the development of fiscal capacity in Central Java, Indonesia. The purpose of this study is to analyze internal and external factors that increase regional fiscal capacity, and formulate strategies by analyzing internal and external elements to obtain four alternative strategies namely 'strength - opportunity' strategy, 'strength - threat' strategy, 'weakness - opportunity' strategy and Strategy for 'weaknesses - threats'. This study uses secondary data to analyze indicators of regional fiscal capacity and primary data collected through focused discussions, to analyze strategies. The results of the analysis indicate that there are several main strategies to increase regional fiscal in Central Java Province, namely the program of intensification and extensification of regional taxes; improving the quality of human resources with special competencies in the field of taxation; synergy and internal coordination between regional government institutions; improvement of the supervision system for taxpayers; realizing clear and legal regional regulations, simplifying the mechanism for managing investment licenses in Central Java and optimizing regional revenues through modernizing the collection of taxes and levies by utilizing technology. Modernization of increasing regional fiscal capacity will encourage the achievement of equitable regional revenue, increase public participation, administrative efficiency, consistent law enforcement, and improve the level of public confidence in the implementation of good governance.

scholarly journals Relationship of Revenue, Expenditure, Capital, Grand, and Tax’s with Financial Performance of Nangroe Aceh Darussalam Province

2020 ◽  
Vol 5 (11) ◽  
Author(s):  
Luluk Latifah ◽  
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Good Condition ◽  
Secondary Data ◽  
Provincial Government ◽  
Regional Government ◽  
Literature Study ◽  
Bivariate Correlation ◽  
The People ◽  
Regional Budget

Objective Provincial government is part of the central government which autonomously has its own authority in carrying out its APBD so that it can be utilized as much as possible for the prosperity of the people. Good financial performance of the regional government will make the welfare of the people in the area also better. This research is a literature study on the regional government of the province of Nangroe Aceh Darussalam for ten years 2009-2018. Method - The type of data used is secondary data, APBD (Regional Budget) reports in the form of audited budget and realization. Financial performance instruments are measured based on effectiveness, efficiency and independence. Data were analyzed using Pearson bivariate correlation analysis. Results - Research has fulfilled the classical assumption test, and the results of Pearson's bivariate correlation show that revenue, expenditure and taxs have a very close positive relationship with the financial performance of the Aceh government, while capital and grand have a weak relationship. Implications - The results show that the financial performance of the Nangroe Aceh Darussalam provincial government is quite good. This good condition can be improved to be very good through efforts to focus improvements on the variables that are lacking, namely capital and grand.

scholarly journals ANALISIS POTENSI PERTUMBUHAN PENDAPATAN ASLI DAERAH (PAD) UNTUK OPTIMALISASI PENDAPATAN PEMERINTAH PROVINSI JAWA TENGAH

2020 ◽  
Vol 3 (1) ◽  
pp. 8-14
Author(s):  
Paramita Lea Christanti
Keyword(s):  
Data Collection ◽  
Provincial Government ◽  
Growth Potential ◽  
Regional Government ◽  
State Budget ◽  
Potential Growth ◽  
Central Java ◽  
Data Collection Technique ◽  
Report Document ◽  
Central Java Province

AbstrakOtonomi Daerah membuka peluang Pemerintah Daerah lebih aktif dalam meningkatkan Pendapatan Daerah yang sesuai dengan perundang-undangan. Pendapatan yang memungkinkan untuk di usahakan oleh pemerintah daerah Provinsi adalah Pendapatan Asli Daerah. Pendapatan Asli Daerah (PAD) menjadi salah satu penyokong pemenuhan kebutuhan dalam rangka penyelenggaraan pemerintah daerah. Penelitian ini akan berfokus pada kontribusi PAD  terhadap Pendapatan daerah dan menganalisis potensi pertumbuhan PAD. Jenis penelitian yang digunakan adalah deskriptif. Teknik pengumpulan data yang dilakukan adalah dengan mengumpulkan dokumentasi berupa dokumen laporan realisasi anggaran pendapatan dan belanja daerah Provinsi Jawa Tengah dengan periode 2013-2018. Dalam pembahasan penelitian ini diambil kesimpulan (1) Tingkat kontribusi PAD terhadap Pendapatan Daerah Provinsi jawa tengah masuk kategori sangat baik dengan prosentase lebih dari 50%. (2) Pajak Daerah merupakan jenis PAD yang menyumbang prosentase lebih dari 80% PAD secara keseluruhan. (3)Potensi pertumbuhan PAD setiap tahunnya sekitar 6,5%.Kata Kunci : PAD, Pendapatan Daerah, Pajak Daerah, Kontribusi, Potensi Pertumbuhan. AbstractRegional Autonomy opens opportunities for the Regional Government to be more active in increasing Regional Revenues in accordance with the prevailing laws and regulations.  The revenue possibly earned by the provincial government is that of local own-resource revenue.  Local Own-resource Revenue (PAD) becomes one the sustaining pillar to fulfill the need in order to perform the implementation of the regional government.  The present study was focused on the PAD contribution to the Local Own-resource Revenue and analyzing the potential growth of PAD.  The study was conducted in a descriptive design.  The data collection technique employed was documentation collection in the form of report document of revenue budget realization and local own-resource revenue and local state budget of Central Java Province during the 2013-2018 period. From the discussion of this study, some conclusions could be made as follows (1) The rate of PAD contribution to the local own-resource revenue of Central Java Province was considered very good with a percentage of more than 50%.  (2) Local Tax is a type of PAD that gave a contribution to a percentage of more than 80% of PAD as a whole. (3) The potential for annual PAD growth was around 6.5%.Keywords : PAD, Local Own-source Revenue, Local Tax, Contribution, Growth Potential.

scholarly journals The effect of regional original income and balance funding on regional government financial performance

2019 ◽  
Vol 1 (1) ◽  
pp. 25
Author(s):  
Noor Farieda Awwaliyah ◽  
Ratno Agriyanto ◽  
Dessy Noor Farida
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Central Government ◽  
Practical Implication ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Regional Government ◽  
Local Revenue ◽  
Central Java ◽  
Positive Effect

<p class="IABSSS"><strong>Purpose</strong> - The purpose of the research was to determine the effect of local revenue and intergovernmental revenue on the financial performance of local government.</p><p class="IABSSS"><strong>Method </strong>- This research used Stewardship Theory. The method used is quantitative research method. The method of data analysis used is multiple linear regression analysis. This research used secondary data. The population in this research is the Regency in Central Java which consists of 29 regencies and 6 cities.</p><p class="IABSSS"><strong>Result</strong> - The results showed that first, local revenue had positive effect on financial performance of local government. Second, intergovernmental revenue had positive effect on financial performance of local government. Third, local revenue and intergovernmental revenue together had influence on financial performance of local government.</p><p class="IABSSS"><strong>Implication</strong> - The practical implication of this research is that the Regency Governments in Central Java  are expected to reduce dependence on the central government by optimizing the potential of existing income sources to be able to further improve their financial performance.</p><strong>Originality</strong> - An originality of research is focused on two  variables; regional original income and intergovernmental revenue and uses the measurement of independence index for the dependent variable. financing.

scholarly journals Analisis Anggaran Belanja Untuk Menilai Kinerja Dinas Energi dan Sumber Daya Mineral Provinsi Jawa Tengah

2021 ◽  
Vol 4 (1) ◽  
pp. 14-23
Author(s):  
Hera Purwaningsih ◽  
Nibras Anny Khabibah
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Mineral Resources ◽  
Department Of Energy ◽  
Capital Expenditures ◽  
Central Java ◽  
Operating Expenditures ◽  
Central Java Province

This study aims to analyze the performance of the Department of Energy and Mineral Resources of Central Java Province with reference to the budget. The method used in this research is qualitative which is processed using descriptive analysis. The data used are secondary data originating from the Budget Realization Report of the Department of Energy and Mineral Resources of Central Java Province for the period 2015 - 2018. The results show that: (1) Expenditure variance shows that budget savings have been made; (2) The compatibility ratio shows that the agency still prioritizes operating expenditures over capital expenditures; (3) Official financial performance is efficient and effective. Overall the performance of the Department of Energy and Mineral Resources of Central Java Province has been good.

scholarly journals ANALYSIS OF FINANCIAL STATEMENT IN ASSESSING THE FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT

2021 ◽  
Vol 13 (2) ◽  
pp. 65-71
Author(s):  
Helda Aslim Safitry ◽  
Dwi Iga Luhsasi ◽  
Carolina Lita Permatasari
Keyword(s):  
Financial Performance ◽  
Financial Analysis ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Financial Statement ◽  
Efficiency Ratio ◽  
Growth Ratio ◽  
Analysis Tools ◽  
Village Government ◽  
Very High

The financial statement can be used to determine company activities, one of them to assess the condition of financial to balance and profit /loss statement. For asses and analyze financial statements are required analysis tools are financial rations. The purpose of this study is to determine the financial performance of the Wiru Village government in 2018-2020. This study uses a qualitative approach with financial analysis tools. The result of this study is Wiru village in 2018- 2020 the self-reliance ratio is very low, effectiveness ratio is very effective, in 2018 the efficiency ratio is not efficient and in 2019-2020 is not efficient, the dependency ratio is very high, and the growth ratio in 2018-2019 has decreased, and then in 2019- 2020, it has increased.

scholarly journals ANALISIS LAPORAN KEUANGAN DAERAH TERHADAP KINERJA KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN TANAH BUMBU

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Ifrita Indah Sari ◽  
Imawati Yousida
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Debt Service ◽  
Dependency Ratio ◽  
Efficiency Ratio ◽  
Growth Ratio ◽  
Coverage Ratio ◽  
District Government ◽  
Service Coverage

Abstract: The purpose of this study was to find out the regional financial performance of the Tanah Bumbu district government in 2015 - 2017. This research is a case study study with data collection using documentation techniques and data used are secondary data in the form of Regional Revenue and Expenditure Budget Realization in Tanah Bumbu Regency 2015 - 2017. Furthermore, this data is analyzed using financial ratios, namely the degree of decentralization, regional dependency ratio, regional financial independence ratio, effectiveness ratio of regional original income, efficiency ratio of local original revenue, growth ratio, harmony ratio and Debt service coverage ratio (DSCR) . The results of the study indicate that in general the financial performance of the Tanah Bumbu District Government is good. This shows that the average decentralization degree is low, the regional dependency ratio is very high, the regional independence ratio is still low, the ratio of effectiveness of local revenue is effective, the efficiency ratio of local original revenue is efficient, the ratio of growth to funding allocation is good. operating expenses rather than capital expenditure. Debt service coverage ratio (DSCR) is good. Keywords: Financial performance, financial ratio Abstrak: Tujuan Penelitian ini adalah untuk mengetahui kinerja keuangan daerah pemerintah daerah kabupaten Tanah Bumbu tahun 2015 - 2017. Penelitian ini merupakan penelitian studi kasus dengan pengumpulan data menggunakan teknik dokumentasi dan data yang digunakan adalah data sekunder berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Kabupaten Tanah Bumbu tahun 2015 - 2017. Selanjutnya data ini dianalisis dengan menggunakan rasio keuangan yaitu derajat desentralisasi, rasio ketergantungan daerah,rasio kemandirian keuangan daerah, rasio efektivitas pendapatan asli daerah, rasio efisiensi pendapatan asli  daerah,  rasio pertumbuhan, rasio keserasian dan Debt service coverage ratio (DSCR). Hasil penelitian menunjukkan bahwa secara umum kinerja keuangan Pemerintah Daerah Kabupaten Tanah Bumbu baik. Hal ini menunjukkan dengan rata-rata derajat desentralisasi rendah, rasio ketergantungan daerah sangat tinggi, rasio kemandirian daerah masih rendah, rasio efektivitas pendapatan asli daerah sudah efektif,  rasio efisiensi pendapatan asli  daerah  efisien,rasio pertumbuhan pendapatan baik , rasio keserasian terhadap alokasi dana lebih mendominasi belanja operasi dari pada belanja modal. Debt service coverage ratio (DSCR) baik

scholarly journals PENGARUH NON PERFORMING FINANCING DAN OPERATIONAL EFFICIENCY RATIO TERHADAP KINERJA KEUANGAN (Studi Empiris pada Bank Umum Syariah tahun 2016-2018)

2021 ◽  
Vol 19 (1) ◽  
pp. 1
Author(s):  
Wina Ayu Isnaeni ◽  
Trina Romadona ◽  
Sri Wahyuni
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Secondary Data ◽  
Operational Efficiency ◽  
Efficiency Ratio ◽  
Return On Assets ◽  
Financial Reports ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine empirically the effect of Non Performing Financing (NPF) and Operational Efficiency Ratio (OER) on financial performance. Financial performance is measured using Return on Assets (ROA). The population used in this study is Islamic Commercial Banks registered with the Otoritas Jasa Keuangan. Sampling using purposive sampling method. Secondary data is in the form of annual financial reports published in 2016-2018. The data analysis technique used is multiple regression analysis. The results showed that NPF has a negative effect on financial performance while OER has a positive effect on financial performance.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH PROPINSI SUMATERA BARAT DENGAN PROPINSI RIAU

2014 ◽  
Vol 3 (2) ◽  
pp. 131
Author(s):  
Warnida Warnida
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Secondary Data ◽  
Financial Statements ◽  
Provincial Government ◽  
Regional Government ◽  
West Sumatra ◽  
Using Data ◽  
Better Than

This study aims to determine the financial performance of local governments in West Sumatera, Riau Province and to compare the financial performance of local governments in West Sumatra Province of Riau Province. This research was conducted at the local government of West Sumatra and Riau province using data derived from the financial statements of each of the provinces. The data used in this research is secondary data, Budgets and Budget Realization Report (LRA) provincial government West Sumatra and Riau in 2007 until 2009. The results of this study indicate that the degree of independence of the local government of West Sumatra province on average better than the local government of Riau Province. The effectiveness of local governments Riau province on average higher than the regional government of West Sumatra province. Keywords: government financial performance, level of independence, the level of effectiveness, Growth level

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