scholarly journals Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pemerintah Kabupaten Siak Tahun Anggaran 2012 - 2016

2019 ◽  
Vol 6 (2) ◽  
pp. 179-188
Author(s):  
Novira Sartika ◽  
Adrian Irnanda Pratama
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Fiscal Year ◽  
Growth Ratio ◽  
Financial Ratio ◽  
Average Ratio ◽  
Operating Expenditure ◽  
The Government ◽  
Quantitative Descriptive

This study aims to determine the financial performance of the Siak 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 Siak Regency Government measured by ratio of regional financial independence shows very low with an average ratio of 9.83%. Furthermore, if measured by ratio of regional financial efficiency shows efficient with an average ratio of 67.51%. Then when measured by ratio of the effectiveness of Own-Source Revenue (PAD) shows effective with an average ratio of 112.51%. When observed by growth ratio shows fluctuation conditition. The Last, measured from the equivalent ratio, especially the ratio of operating expenditure show average ration 64.95% and capital expenditure 31.53%. We conclude that the financial performance of the Siak Regency Government is efficient in terms of spending expenses to obtain revenue with the realization revenue received by government and effective in order to increase revenue of Own-Source Revenue (PAD) to self-financing for government program due to society tend to pay tax and retribution. Beside that the government should maintan success from year to year and focus more on capital expenditure budgeting than operating expenditure budgeting.

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 Analisis Kinerja Keuangan Pemerintah Kota Semarang Tahun 2013-2017

2020 ◽  
Vol 2 (2) ◽  
pp. 302-309
Author(s):  
Efriyani Sumastuti ◽  
Eriza Nariyanti ◽  
Ika Indriasari
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Financial Ratios ◽  
Growth Ratio ◽  
Local Revenue ◽  
Operating Expenditure ◽  
Regional Budget

The financial performance of local governments is a measure used to ensure the ability of the regions to properly and correctly enforce financial implementation rules to maintain the desired services. This study aims to analyze the financial performance of the local government of Semarang City using 5 financial ratios. The data used is secondary data, in the form of the Semarang City Regional Budget Realization Report in 2013-2017. Furthermore, 5 financial ratios are calculated, consisting of effectiveness ratios, efficiency ratios, compatibility ratios, growth ratios and independence ratios. The results showed that in general the financial performance of the Semarang City local government was very good. This can be seen from the effectiveness ratio of local revenue is very effective, the ratio of regional financial efficiency is very efficient, the ratio of operating expenditure to regional expenditure, the ratio of operating expenditure growth and the growth ratio of capital expenditure has positive growth, the ratio of self-reliance is moderate with participatory relationship patterns. Even so, it is necessary to increase and optimize Regional Original Income (PAD) from year to year through controlling new regional potentials and developing regional potential.

scholarly journals Influence of Funding Sources and Business Diversification on the Financial Performance of Regional Water Company Jayapura Regency

2016 ◽  
Vol 8 (3) ◽  
pp. 22-26
Author(s):  
Mugiati
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Equity Capital ◽  
Financial Ratio ◽  
Funding Sources ◽  
Water Company ◽  
The Government ◽  
High Level ◽  
Regional Water

To examine and analyze the influence sources of funding consisting of long-term debt and capital to diversification business and financial performance of Regional Water Company Jayapura Regency. Methods of collecting data used were observation, interviews and secondary data such as financial statements and other documents that have to do with research. Data were analyzed descriptively and quantitatively using the financial ratio analysis, Du Pont analysis and financial ratios specified by Decree 47 of 1999. The results showed that: the effect on the long-term debt diversification Regional Water Company Jayapura regency primarily on the acquisition of Long-Term Debt laba. Dan also affect the financial performance of Regional Water Company redgional Water Company Jayapura regency precisely at the level of solvabilitas, where based on research results Regional Water Company Jayapura Regency has a high level of solvabilitas, high solvabilitas is caused by injection of funds from the government charged as long-term debt. The use of equity capital effect on business diversification and financial performance of the Regional Water Company Jayapura regency. This is evidenced by a decrease in profit resulting from lower equity and the amount of long-term debt. Which due to the lack of balance between long-term debt and equity. And diversification efforts affect the financial performance of the Regional Water Company Jayapura Regency

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 Kinerja Keuangan Daerah Kabupaten / Kota Sebelum dan Setelah Pemekaran Daerah Sumatera Selatan

2020 ◽  
Vol 4 (1) ◽  
pp. 19-26
Author(s):  
Benta Palantama Putra ◽  
Retno Ulfayatun Hidayah
Keyword(s):  
Financial Performance ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Sampling Technique ◽  
T Test ◽  
Growth Ratio ◽  
Before And After ◽  
Region Data ◽  
District Government ◽  
Quantitative Descriptive

In line with the spirit of regional autonomy, regional performance is measured through the ability of the region to manage and manage its own households. This study aims to analyze the financial performance of district / city areas before and after the division of regions in southern Sumatra. This type of research used in this research is quantitative descriptive. The sampling technique used was purposive sampling with a number of 6 parent districts experiencing expansion in the South Sumatra region. Data were analyzed in this test using t test (paired t-test). The results of this study indicate that: 1) measured from the fiscal decentralization ratio there are differences in the financial performance of the district government before and after the division in South Sumatra Province because the Total Local Revenue (PAD) has increased after the division; 2) measured from the ratio of capital expenditure harmony there are differences in the financial performance of district governments before and after the division in South Sumatra Province because capital expenditure (development) has increased after the division; 3) measured from the growth ratio of PAD there is no difference in the financial performance of district governments before and after the division in South Sumatra Province because the Regional Original Revenue (PAD) has not changed; 4) measured from the ratio of regional financial dependency there is no difference in the financial performance of the district government before and after the division in South Sumatra Province because the transfer revenue with total regional income has not changed. Keywords : Financial Performance, Regional Expansion,

scholarly journals PENGARUH PENERAPAN E-LEARNING TERHADAP PRESTASI BELAJAR MAHASISWA (STUDI KASUS PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SYIAH KUALA)

2020 ◽  
Vol 4 (4) ◽  
pp. 618-634
Author(s):  
Muarif Muarif ◽  
Mirna Indriani
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Financial Analysis ◽  
City Governments ◽  
Growth Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Aceh Province ◽  
E Learning ◽  
The Government

Local governments in analyzing the financial state is to perform financial ratio analysis. This financial ratio is then used as a benchmark for analyzing the performance of local governments to see how the government manages its regional finances. This study aims to describe the financial performance of municipal and district governments in Aceh Province if measured using independence ratios, effectiveness ratios and growth ratios. 2015-2017 and the relationship between these ratios. The method used is descriptive quantitative to measure financial performance with ratio and financial analysis. The results of the study show that the independence ratio analyzed for District and City Governments in the Province of Aceh in 2015-2017 illustrates very low criteria. Based on the effectiveness ratio in 2015, 15 districts / cities can be classified as very effective and 7 districts and cities which are classified as quite effective. Based on the 2015 PAD growth ratio, the highest was Pidie Jaya Regency with 49%, whereas in 2016 North Aceh Regency became the highest level of PAD growth ratio of 100%, in 2017 East Aceh Regency became the highest at 62%. Then it can be concluded that the more effective the ability of local governments to realize PAD, the higher the growth of PAD will be.

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 Analysis Of Liquidity, Solvency, Activity And Profitability Ratio To Assess The Financial Performance Of PT. Martina Berto Tbk For The Period 2014-2018

2020 ◽  
Vol 2 (1) ◽  
pp. 1-15
Author(s):  
Linda Mariana ◽  
Heru Satria Rukmana
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Financial Ratios ◽  
Fixed Asset ◽  
Return On Equity ◽  
Financial Ratio ◽  
Average Return ◽  
Financial Ratio Analysis ◽  
Quantitative Descriptive ◽  
Turn Over

This study aims to assess the financial performance of PT Martina Berto Tbk in 2014 to 2018 which is reviewed from financial ratios. Financial ratios used are liquidity, solvency, activity and profitability. This study is quantitative descriptive research. Data collection techniques are performed using documentation methods in the form of secondary data and library assessments. Data analysis techniques are used using financial ratio analysis in the form of a comparison of the company's financial ratio performance with the industry average. The results of this study show that the liquidity ratio consisting of current ratio in 2014 was above the industry average and in 2015-2018 was below the industry average, the quick ratio in 2014-2016 was above the industry average and in 2017-2018 was below the industry average, the cash ratio in 2014 was above the industry average and in 2015-2018 was below the industry average. The solvency ratio consisting of debt to asset ratio in 2014 was below the industry average and in 2015-2018 was above the industry average, the debt to equity ratio in 2014 was below the industry average and in 2015-2018 was above the industry average. The ratio of activities consisting of receivable turn over in 2014-2018 is below the industry average, inventory turn over in 2014-2017 was above the industry average and in 2018 was below the industry average, fixed asset turn over in 2014-2018 was below the industry average, fixed asset turn over in 2014-2018 was above the industry average , the total asset turn over in 2014-2018 was below the industry average. The profitability ratio consisting of return on assets in 2014-2018 is below the industry average, return on equity in 2014-2018 is below the industry average and net profit margin in 2014-2018 is below the industry average 

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. ASTRA AGRO LESTARI Tbk

2019 ◽  
Vol 5 (2) ◽  
pp. 75-88
Author(s):  
M. Shobihin ◽  
Sayekti Suindyah Dwiningwarni ◽  
Supriadi Supriadi
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Business Decisions ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Quantitative Descriptive

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.

ANALISIS RETURN ON INVESTMENT (ROI) UNTUK MENILAI KINERJA KEUANGAN PADA PT. MITRA INVESTINDO, Tbk.

2021 ◽  
Vol 3 (1) ◽  
pp. 35-43
Author(s):  
Dedy Hardiansyah ◽  
Nurhayati Nurhayati
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Literature Study ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Research Population ◽  
Quantitative Descriptive

The purpose of this study is to find out how much Return On Investment (ROI) is to assess the financial performance of PT Mitra Investindo, Tbk. This type of quantitative descriptive research uses secondary data. Data collection techniques are documentation and literature study. Research population for 22 years from the start of listing on the Indonesia Stock Exchange 1997-2019. Then a sample of 10 years from 2010-2019 with purposive sampling technique. The data analysis technique used statistical analysis with a one-sample t-test. The results showed that the Return On Investment (ROI) to assess the financial performance of      PT Mitra Investindo, Tbk was in a bad condition because it was less than 30% of the expected.

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