scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA LHOKSEUMAWE

2017 ◽  
Vol 5 (1) ◽  
pp. 51
Author(s):  
Wahyuddin Wahyuddin ◽  
Nora Sugianal
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Regional Government ◽  
Efficiency Ratio ◽  
Financial Efficiency ◽  
The Government ◽  
Quantitative Descriptive ◽  
Very High

This study aims to analyze the financial performance of Lhokseumawe City  using the Fiscal Decentralization Degree Ratio, Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, and Harmony Ratio. The data used in this study are quantitative data, namely, Budget Realization Reports sourced from BPKD (Regional Financial Management Agency of Lhokseumawe City. Data collection uses documentation method. Data analysis method used is quantitative descriptive with the formula of Fiscal Decentralization Ratio, Independence Ratio, Ratio Effectiveness of PAD, Regional Financial Efficiency Ratio and Harmony Ratio The results of this study indicate that the financial performance of the government of Lhokseumawe City uses a Degree of Decentralization Ratio which can be categorized as very poor, because the average is 6.03%, the Regional Financial Independence Ratio is still classified instructive relationship because the average magnitude of this ratio is 7.82%, PAD Effectiveness Ratio of the financial performance of Lhokseumawe City  is less effective because the average effectiveness is below 100% which is 90.55%, Regional Financial Efficiency Ratio can be said to be less efficient because the average of regional financial efficiency of Lhokseumawe City is 96.59%, the Harmony Ratio is known that the average regional operating expenditure is still very high at 57.84% compared to the average capital expenditure of 23.29%. So, it can be said that the Regional Government is still not good at managing the government.

scholarly journals ANALISIS RASIO ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN KEPAHIANG TAHUN 2013-2017

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Yun Fitriano ◽  
Ahmad Soleh ◽  
Revaldo Khairullah
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Provincial Government ◽  
Regional Government ◽  
Dependency Ratio ◽  
Financial Efficiency ◽  
Average Ratio ◽  
Financial Dependency ◽  
Very High

The purpose of this study is to find out: 1) the financial performance of Kepahiang Regency Government based on the results of the calculation of the independence ratio, 2) the financial performance of the Kepahiang Regency Government based on the results of the calculation of fiscal decentralization degree ratios, 3) the financial performance of Kepahiang Regency Government based on the results of calculation of the effectiveness ratio, 4) the financial performance of the Kepahiang Regency Government based on the results of the calculation of financial efficiency ratios, 5) the financial performance of the Kepahiang Regency Government based on the results of the calculation of the financial dependency ratio. The data were collected using documentation and analyzed through financial ratios. The results of the study revealed the regional financial likelihood ratio with an average ratio of 4.70% in the interval 0% -25% with very low criteria and intrurctive relations patterns, meaning that the Regional Government of Kepahiang Regency was not yet independent. Fiscal decentralization degree ratio with an average ratio of 4.45% at an interval of 0.00% -10% with very poor criteria, meaning that the Regional Government of Kepahiang Regency has not been able to carry out decentralization or the authority and responsibility given by the Central Government to the Government Area. The effectiveness ratio with an average ratio of 103.82% with very effective criteria, means that the Regional Government of Kepahiang Regency is able to realize the budget or PAD targets that have been set even though in 2014 and 2017 were quite effective and 2015 was less effective. Regional financial efficiency ratio with an average ratio of 90,84% with the criteria of less efficient, meaning that regional spending or expenditure in Kepahiang Regency is still very high compared to PAD. Regional financial dependency ratio with an average ratio of 94,63% with very high criteria, meaning that the Regional Government of Kepahiang Regency has a very high dependence on the Provincial Government and the Central Government to finance regional expenditure. Keywords: Ratio, Regional Income and Expenditure Budget

scholarly journals Analisis Rasio Keuangan Daerah untuk Menilai Kinerja Keuangan Pemerintah Daerah Kepulauan Meranti

2019 ◽  
Vol 7 (2) ◽  
pp. 147
Author(s):  
Novira Sartika
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Fiscal Year ◽  
Regional Government ◽  
Financial Efficiency ◽  
Financial Ratio ◽  
Average Ratio ◽  
Financial Ratio Analysis ◽  
Quantitative Descriptive

This study aims to determine the financial performance of the Kepulauan Meranti Regency Government for the 2012-2016 fiscal year measured by financial ratio analysis. This research method is quantitative descriptive. The data are secondary data in the form of Budget Realization Report (LRA) for the 2012-2016 fiscal year. The analysis shows that the financial performance of the Kepulauan Meranti Regency Government measured by ratio of regional financial efficiency shows efficient with an average ratio of 72,84%. Then when measured by ratio of regional financial independence shows very low with an average ratio of 3,45%. Furthermore, if measured by ratio of the effectiveness of Own-Source Revenue (PAD) shows effective with an average ratio of 103,65%. When observed by degree of decentralization ratio shows average ratio 3,31%. The Last, measured from the equivalent ratio, especially the ratio of operating expenditure shows average ratio 74,14% and capital expenditure 21,80%. We conclude that the financial performance of the Kepulauan Meranti Regency Government is has been quite efficient in managing its finances because it has been able to reduce the amount of regional expenditure that does not exceed regional income. This is seen from the average ratio of regional financial efficiency of 72.84%. In addition, the Regional Government has been effective in managing PAD. This is evident from the average PAD effectiveness ratio of 103.65%. This shows that the acceptance of PAD has been said to be quite good and in accordance with the targeted.

scholarly journals Pengaruh Kinerja Keuangan Daerah Terhadap Alokasi Belanja Modal di Provinsi Bali

2018 ◽  
Vol 7 (9) ◽  
pp. 4713
Author(s):  
Ni Made Deni Indiyanti ◽  
Henny Rahyuda
Keyword(s):  
Financial Performance ◽  
Government Spending ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Positive Influence ◽  
Financial Independence ◽  
Regional Finance ◽  
The Government

Regional financial management is better when government supported with capability of adequate regional financial, so it’s can impact on improving services and community welfare. The government can do it, if government spending on services and community welfare, in the form of capital expenditure should get a relatively large portion. The purpose of this study is to determine the effect of regional financial performance to the allocation of capital expenditure. This research was conducted in all regency Province of Bali for the period of 2012-2016. The results of this study indicate that local financial performance as measured by the degree of fiscal decentralization ratio, regional financial independence, SiLPA financing rate, and the degree of BUMD contribution have a positive influence significantly to the allocation of capital expenditure. Meanwhile, the regional financial performance as measured by the ratio of the effectiveness of regional revenue, the efficiency of regional finance have a negative influance not significantly to the allocation of capital expenditure. Keywords: regional financial management, regional financial performance, capital expenditure

scholarly journals The Impact of the Original Local Government Revenue and Balanced Budget toward Capital Expenditure of the Government of Palangka Raya City

2020 ◽  
Author(s):  
Irma Rianti ◽  
Suwadi . ◽  
Alexandra Hukom
Keyword(s):  
Local Government ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Government Revenue ◽  
Regional Government ◽  
Descriptive Approach ◽  
Balanced Budget ◽  
The Government ◽  
Quantitative Descriptive ◽  
The Impact

The implementation of fiscal decentralization in improving services and necessity in various sectors including public sector has lead the Regional Government to allocate higher Capital Expenditure for the development of sectors that are considered beneficial in each region. The purpose of this study is that the researcher would like to investigate the impact of Original Local Government Revenue and Balanced Budget toward the Capital Expenditure of Palangka Raya City. The study was conducted in Palangka Raya City using a quantitative descriptive approach and multiple analysis for the data analysis. The results of the study indicates that part of Original Local Government Revenue does not have significant effect on Capital Expenditure. Meanwhile, part of the Balanced Budget has a significant effect on Capital Expenditure. Simultaneously, both of Original Local Government Revenue and Balanced Budget are able to influence local Capital Expenditure of the government of Palangka Raya City. Keywords: Original Local Government Revenue, Balanced Budget and Capital Expenditure

scholarly journals ANALISIS KINERJA KEUANGAN PADA DINAS BINA MARGA DAN SUMBER DAYA AIR KABUPATEN BANJAR

2017 ◽  
Vol 3 (2) ◽  
Author(s):  
Fariz Syahidi
Keyword(s):  
Financial Management ◽  
Capital Expenditure ◽  
Infrastructure Development ◽  
Analysis Method ◽  
Efficiency Ratio ◽  
Average Performance ◽  
Performance Targets ◽  
Capital Spending ◽  
Operational Expenditure ◽  
Very High

Abstract: The purpose of this study was to determine the effectiveness, efficiency and growth on Highways and Water Resources Office of Banjar regency. The data analysis method was descriptive quantitative. The results showed that the average performance of the financial management of the efficiency ratio in 2013, 2014, 2015 was not efficient, due to the lack of savings in indirect expenditures or the payment of salaries of civil servants. Meanwhile, the effectiveness ratio in 2014 and 2015 were effective but in 2013 was quite effective. The effectiveness achievement was based on employees’ performance to realize performance targets and financial targets. The growth of revenue, capital expenditure and operational expenditure showed high to very high results. It means that the development growth increased every year, especially in capital spending as a means to financed infrastructure development for roads, bridges and maintenance. Keywords: efficiency, effectiveness, growth Abstrak: Tujuan penelitian ini adalah untuk mengetahui nilai efektifitas, efisiensi dan pertumbuhan pada Dinas Bina Marga dan Sumber Daya Air Kabupaten Ban-jar. Metode analisis data dalam penelitian ini adalah kuantitatif deskriptif. Hasil penelitian menunjukkan bahwa rata-rata kinerja pengelolaan keuangan pada rasio efisiensi tahun 2013, 2014 dan 2015 tidak efisien. Hal ini dikarenakan tidak adanya penghematan pada belanja tidak langsung atau pembayaran gaji PNS. Pa-da rasio efektifitas tahun 2014 dan 2015 efektivitas dan tahun 2013 cukup efekti-vitas. Pencapaian hasil efektifitas didasarkan pada hasil kinerja pegawai yang mampu merealisasikan target kinerja dan target keuangan. Pertumbuhan PAD, be-lanja modal dan belanja operasional menunjukan hasil yang tinggi hingga sangat tinggi. Hal ini berarti dari tahun ke tahun pertumbuhan pembangunan mengalami peningkatan terutama pada belanja modal sebagai sarana untuk pembiayaan pem-bangunan infrastruktur pembangunan jalan, jembatan dan pemeliharaannya..Keywords: efisiensi, efektifitas, pertumbuhan

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SUKABUMI

2020 ◽  
Vol 3 (2) ◽  
pp. 204-2015
Author(s):  
Lala Novikasari ◽  
Zulkarnain Zulkarnain
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Capital Expenditure ◽  
City Government ◽  
Regional Government ◽  
Government Officials ◽  
Audit Opinion ◽  
The Public ◽  
Transfer Income ◽  
The Government

Performance measurement is very important in evaluating the performance of local government officials or organizations in their efforts to provide services to the public. This study soughts to provide an overview of the financial performance of the Sukabumi City Government as a region that has won the Unqualified Audit Opinion from the BPK-RI in five consecutive years. The research was conducted using a descriptive quantitative approach. Regional financial ratios were used to measure the financial performance in question. Based on the results of the analysis and discussion, it was found that the Sukabumi City Government was quite capable of financing development or operations in the government by self-financing; PAD has always increased from year to year; Others Legal PAD has the highest contribution in contributing to overall PAD revenue; the level of dependence of the Sukabumi City Government on the source of transfer income on average was in the "MEDIUM" category; the achievement of the annual target of the Sukabumi City Government's PAD has been very effective; and the capital expenditure ratio in the Sukabumi City Government was still low below the average capital expenditure ratio in the regional government.

scholarly journals An Analysis of Financial Performance of the Puncak Jaya Regency Government

2021 ◽  
Vol 4 (1) ◽  
pp. 709-721
Author(s):  
Yubelina Enumbi
Keyword(s):  
Financial Performance ◽  
Fiscal Decentralization ◽  
Local Development ◽  
Secondary Data ◽  
The Self ◽  
Primary Data ◽  
Efficiency Ratio ◽  
Financial Efficiency ◽  
Analysis Techniques ◽  
Self Sufficiency

This research aimed to figure out the financial performance of the Puncak Jaya Regency Government in the period of 2014–2018. This research is both quantitative and qualitative. Primary data were collected from interviews, while secondary data were from literature and the 2014–2018 budget realization reports of the Puncak Jaya Regency Government. The data analysis techniques used consisted of analyses of the decentralization ratio, local financial self-sufficiency ratio, locally generated revenue effectiveness ratio, and local financial efficiency ratio. The research results show that the fiscal decentralization ratio was meager and that the locally generated revenue had a deficient ability to fund local development. The self-sufficiency ratio was still below the local financial standard due to the Puncak Jaya Regency Government's inability to improve its locally-generated revenue. According to the effectiveness ratio, the overall targeted and realized locally generated revenues were declared ineffective. Nevertheless, the locally generated revenue was found efficient, in which case the Puncak Jaya Regency Government managed its expenditure according to the revenue available.

scholarly journals ANALISIS PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH KOTA TOMOHON

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Christian D. Sumual ◽  
Lintje Kalangi ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Performance Measurement ◽  
Financial Performance ◽  
Financial Management ◽  
Financial Statements ◽  
Financial Ratios ◽  
Efficiency Ratio ◽  
The Government

Information generated from financial statements will be useful if the information is understood and used by users in analyzing a report and management of local finances. For that we need to measure the financial performance of the government, how far the progress achieved by the government of Tomohon. The research was conducted in the financial management, revenue and assets of Tomohon. The data used is quantitative in the form of Budget Realization Report (LRA), the method used is quantitative to measure financial performance with Financial ratios. The results show that the financial performance of Tomohon is not good, where the financial performance in 2013-2016, for the effectiveness ratio is above 90% -100%. While the efficiency ratio and the independence ratio per year are not running well. Keywords: Influence of  financial performance measurement

scholarly journals Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Induk dan Kabupaten Pemekaran: Studi Kasus Kabupaten Sijunjung dan Kabupaten Dharmasraya

2020 ◽  
Vol 10 (1) ◽  
pp. 25
Author(s):  
Halkadri Fitra ◽  
Febri Mukhlis ◽  
Sintia Rama Dani
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Total Revenue ◽  
Efficiency Ratio ◽  
Financial Independence ◽  
Revenue Growth ◽  
West Sumatra ◽  
Quantitative Descriptive ◽  
Financial Dependency ◽  
Descriptive Method

The purpose of this study was to determine the financial performance of the Sijunjung district and Dharmasraya districts. The study was conducted using quantitative data in the form of a budget realization report obtained from the Financial Examination Agency of West Sumatra Province. The method used is a quantitative descriptive method, to measure financial performance through financial ratios using 10 indicators. The results showed that: (1)Sijunjung and Dharmasraya districts had a negative variance value, (2)Sijunjung regency revenue growth was lower than Dahrmasraya, (3)the effectiveness ratio of total revenue of Sijunjung district was higher than Dharmasraya district, (4)the ratio of the effectiveness of the original revenue of the Sijunjung district is higher than the Dharmasraya district, (5)the realization of operating expenditure to the total realization of the Sijunjung district expenditure is higher than the Dharmasraya, (6)the ratio of capital expenditure realization to the realization of the total Sijunjung district expenditure is lower than Dharmasraya, (7)Sijunjung district expenditure efficiency ratio is lower than Dharmasraya, (8)Sijunjung district financial independence ratio is higher than Dharmasraya, (9)Sijunjung district financial dependency ratio is lower than Dharmasraya district and (10)Sijunjung district financial independence ratio is higher than Dharmasraya.

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.

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