Analisis Rasio Kinerja Keuangan Pemerintah  Kota Medan Tahun 2014-2018

It is very important to measure financial performance to assess the accountability of local governments in managing regional finances. Accountability is not just the ability to show how public money is spent but includes the ability to show how public money is spent efficiently, effectively and economically. The problem that is currently being faced by the Medan City Government is the fluctuating percentage of PAD achievement of the Medan City Government from 2014 – 2018. This study aims to determine the financial performance of Medan City measured based on the Regional Financial Independence Ratio Analysis, PAD Effectiveness Ratio, PAD Efficiency Ratio, Ratio Degree of Fiscal Decentralization, Growth Ratio and Harmony Ratio for the period 2014-2018. This study uses a quantitative descriptive method that is doing calculations on the financial data obtained to solve problems that occur by analyzing the ratio of regional financial independence, PAD effectiveness ratio, PAD efficiency ratio, fiscal decentralization degree ratio, growth ratio and compatibility ratio. The results of this study indicate that the financial performance of the Medan City Government is quite good from the aspect of independence with the "participatory" category, then from the aspect of the effectiveness ratio and efficiency ratio, it is still necessary to pay attention again because the average ratio results show the category of being less effective and less efficient. On the aspect of the degree of decentralization, the results show a "medium" category where the amount of PAD contributes quite well to regional income in Pemko Medan. The resulting compatibility ratio shows that the percentage of the use of APBD for operational expenditure is higher at 76.7% compared to capital expenditure, which is 23.2%. The results of the regional income and expenditure growth ratio in the Medan City Government have decreased and increased every year.

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Effectiveness, Efficiency and Growth Ratios on Financial Performance on Medan City Government

10.31227/osf.io/js6zt ◽

2018 ◽

Author(s):

Andysah Putera Utama Siahaan

Keyword(s):

Financial Performance ◽

Financial Management ◽

Local Governments ◽

Municipal Government ◽

City Government ◽

Performance Ratio ◽

Coefficient Of Determination ◽

Efficiency Ratio ◽

Growth Ratio ◽

Effect Ratio

Regional autonomy (decentralization) is the regional authority to regulate and manage the interests of society at its initiative based on community aspiration and according to laws and regulation. One aspect of local government that must be regulated carefully is the financial management area. To analyze the performance of local governments in managing local finances can be done with the financial ratio analysis. The financial ratios used include the effectiveness ratios, efficiency ratio, growth ratio and the ratio of independence. The purpose of this study is to determine the financial performance of Medan. Government significant effect on the ratio of independence. The population in this study is Medan Realization Report Government Budget in which samples are taken four years (2010/2013 in months January to December). The variables studied include the ratio of effectiveness, efficiency ratio and growth ratio as independent variables as well as the ratio of independence as a dependent variable. The results of the regression analysis showed that the ratio of effectiveness, effectiveness ratio, and growth ratio is evident from the 0,000 probability value of <0.05. Partial, effectiveness ratio has significantly influenced the ratio of independence. However, efficiency ratio and growth rate do not significantly influence the ratio of independence (budget financial field municipal government). Analysis of the coefficient of determination (R2) shows the number of 0.452 or equal to 45.2% which changes the city government performance ratio by the effect ratio, efficiency ratio and growth ratio, while the remaining 54.8% are likely influenced by other variables not examined in this study there are activity ratio, debt service cover ratio.

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ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN SIGI PERIODE 2012-2016

Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) ◽

10.22487/jimut.v5i1.138 ◽

2020 ◽

Vol 5 (1) ◽

pp. 51-60

Author(s):

Jeni Ninsi Sari ◽

Muhammad Yunus Kasim ◽

Cici Riyanti K Bidin

Keyword(s):

Financial Performance ◽

Local Governments ◽

Fiscal Decentralization ◽

Capital Expenditure ◽

Relationship Patterns ◽

Financial Independence ◽

Quantitative Descriptive ◽

Descriptive Method ◽

Detailed Picture ◽

Average Expenditure

This study aims to measure performance using indicators achievement between targets and realization of programs based on RAPBD. With measurement of financial performance, it is expected that will provide overview the condition of Regional Financial Performance in DPPKAD SIGI. This research uses quantitative descriptive method, which is aim get detailed picture about regional financial of SIGI. The results of study, (1) Fiscal Decentralization Degree Ratio can be categorized as Very Less, from 2012 to 2016 the value of average expenditure below 10%2.00%; 2.07%; 3.10%; 2.37%; and 2.70%. (2) ratio of Regional Financial Independence is very low and the pattern of relationships including Instructive relationship patterns, from 2012 to 2016 the value of each ratio is: 2.05%; 2.12%; 3.22%; 2.80%; and 2.70%. (3) Regional Financial Efficiency Ratios from 2012 to 2016 the percentage value fluctuates. (4) PAD Effectiveness Ratio is known that effectiveness of local government finances from 2012 has been effective that is equal to 101.20%. While 2013 until 2016 Not Effective because its effectiveness still below 100%. (5) Harmony Ratios of Local Governments most of funds with average expenditure above 70% so that capital expenditure is relatively small with average below 60%. Penelitian ini bertujuan untuk Pengukuran kinerja dengan menggunakan indikator pencapaian antara target dan realisasi dari program yang telah disusun berdasarkan RAPBD. Dengan dilakukannya pengukuran kinerja keuangan tersebut, diharapkan akan memberikan gambaran mengenai kondisi Kinerja Keuangan Daerah di DPPKAD Kabupaten SIGI. Penelitian ini menggunakan metode deskriptif kuantitatif, yaitu yang tujuannya adalah mendapatkan suatu gambaran secara jelas dan terperinci, mengenai kemampuan keuangan daerah Kabupaten SIGI. Hasil penelitian menunjukkan bahwa, (1) Rasio Derajat Desentralisasi Fiskal dapat dikategorikan Sangat Kurang, dari tahun 2012 sampai dengan 2016 nilai rasionya masing-masing sebesar: 2,00%; 2,07%; 3,10%; 2,37%; dan 2,70%. (2) Rasio Kemandirian Keuangan Daerah tergolong masih sangat rendah dan pola hubungannya termasuk pola hubungan Instruktif, dari tahun 2012 sampai dengan 2016 nilai rasionya masing-masing sebesar: 2,05%; 2,12%; 3,22%; 2,80%; dan 2,70%. (3) Rasio Efisiensi Keuangan Daerah dari tahun 2012 sampai 2016 nilai persentasenya berfluktuasi. (4) Rasio Efektivitas PAD diketahui bahwa efektivitas keuangan pemerintah daerah dari tahun 2012 sudah Efektif yaitu sebesar 101,20%. Sedangkan tahun 2013 sampai tahun 2016 berjalan Tidak Efektif karena efektivitasnya masih di bawah 100%. (5) Rasio Keserasian Pemerintah daerah sebagian besar dananya masih diprioritaskan untuk kebutuhan belanja operasi dengan rata-rata belanja diatas 70% sehingga belanja modal relatif kecil dengan rata-rata belanja dibawah 60%.

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PERBANDINGAN KINERJA KEUANGAN PEMERINTAH KOTA LANGSA DENGAN PEMERINTAH KABUPATEN ACEH TIMUR

Jurnal Samudra Ekonomika ◽

10.33059/jse.v5i1.3442 ◽

2021 ◽

Vol 5 (1) ◽

pp. 31-44

Author(s):

Tuti Meutia

Keyword(s):

Financial Performance ◽

City Government ◽

Efficiency Ratio ◽

Growth Ratio ◽

Regional Autonomy ◽

Operating Expenditure ◽

Expenditure Growth ◽

Operating Expenditures ◽

Lower Ratio ◽

Observation Period

The purpose of this study was to analyze the comparison of the financial performance of the Langsa City government and East Aceh Regency. Financial performance is measured using five indicators, namely efficiency ratios, effectiveness ratios, compatibility ratios, growth ratios and radiant ratios. The results of the study stated that the financial efficiency ratio of Langsa City during the observation period was more efficient than that of East Aceh Regency. The financial effectiveness ratio of East Aceh Regency during the observation period was more effective than that of Langsa City. The Conformity Ratio measured by the value of the ratio of operating expenditures shows that Langsa City is high when compared to East Aceh District, the APBD and PAD growth ratios of the two regions are both in positive values. The operating expenditure growth ratio of Langsa City is better because it shows a lower ratio value compared to East Aceh District and the operating expenditure growth ratio of East Aceh Regency during the observation period is on average higher. This is evidenced by the value of the ratio of operating expenditures in East Aceh Regency on average each year above 10%. East Aceh District is more capable of self-financing government activities than Langsa City. The pattern of self-reliance is in the consultative and participatory categories. The value of the regional financial independence ratio of Langsa City is in the Instructive relationship pattern (Langsa City is not able to implement regional autonomy financially).

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Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Yang Memperoleh Opini WTP Dengan Pemerintah Daerah Yang Memperoleh Opini Non WTP

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i2.110 ◽

2019 ◽

Vol 1 (2) ◽

pp. 781-794

Author(s):

Riki Kurnia ◽

Fefri Indra Arza

Keyword(s):

Financial Performance ◽

Local Governments ◽

Capital Expenditure ◽

Performance Criteria ◽

City Governments ◽

Growth Ratio ◽

Financial Audit ◽

City District ◽

District Government ◽

The City

The research aims to find out: empirical evidence of financial performance comparisons of District/city governments with unexempted fair opinions (WTP) and non WTP based financial performance ratios in West Sumatera province in 2015-2017. Selection of samples using purposive sampling method. The regional government's financial performance is measured by the ratio of regional financial independence, effectiveness ratio, efficiency ratio, operating expenditure ratio, capital expenditure ratio and growth ratio compared between local governments that have WTP and non WTP opinions are obtained through the financial statement of the Local government (LKPD) which has been audited by the Financial Audit Board of BPK. Hypothesis testing using different independent T-Test tests. The results of this research proved that there is a difference in financial performance from various financial ratios between the city/District government that obtained WTP and non WTP opinions, with the results thitung 2,207 >This 2.003 a significant value of 0.103>0.05. And there are differences in financial performance criteria of efficiency, effectiveness, shopping operations, capital expenditure and growth of PAD between the city/District government that obtained the opinion WTP and non WTP.

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

JURNAL INOVASI PENDIDIKAN EKONOMI ◽

10.24036/011084400 ◽

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.

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ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA LHOKSEUMAWE

Jurnal Akuntansi dan Keuangan ◽

10.29103/jak.v5i1.1813 ◽

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.

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Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Karanganyar

Global Financial Accounting Journal ◽

10.37253/gfa.v4i2.970 ◽

2020 ◽

Vol 4 (2) ◽

pp. 31

Author(s):

Andre Kussuma Adiputra ◽

Andri Apriyanti ◽

Khaula Lutfiati Rohmah

Keyword(s):

Financial Performance ◽

Income Growth ◽

Dependency Ratio ◽

Government Budget ◽

Value For Money ◽

Efficiency Ratio ◽

Financial Independence ◽

Regional Income ◽

Regional Finance ◽

Expenditure Growth

This study aims to determine the financial performance of the Karanganyar Regency Government Budget Year 2015-2017 seen from: Analysis of Regional Income Variance, Analysis of Regional Income Growth, Decentralization Degree Ratio, Regional Finance Dependency Ratio, Regional Financial Independence Ratio, Analysis of Regional Expenditure Variance, Analysis of Regional Expenditure Growth, Regional Expenditure Suitability Ratio, Regional Expenditure Efficiency Ratio, and Value For Money Concepts. This research is a qualitative descriptive study. The technique of collecting data used in this study is documentation techniques. The data used is Secondary Data in the form of the Karanganyar Regency Government Budget Realization Report 2015-2017. The results showed that the financial performance of the Karanganyar Regency Government was generally said to be good. This can be seen from: (1) Analysis of Regional Income Variance which shows the number 100.86% (2) Analysis of Regional Income Growth which shows a positive growth of 7.82% (3) Decentralization Degree Ratio which shows 16.50% ( 4) Regional Finance Dependency Ratio which shows 83.17% (5) Regional Financial Independence Ratio which shows the number 19.84% (6) Analysis of Regional Expenditure Variance below 100% on average (7) Analysis of Regional Expenditure Growth with an average 3.76% (8) Regional Expenditure Suitability Ratio The Karanganyar District Government allocates a large portion of its expenditure budget for operating expenditure, which averages 76.92%, while for capital expenditure 16.01% (9) Regional Expenditure Efficiency Ratio which shows the number 89.08% (10) Value For Money concept which shows that the realization of regional income exceeds the amount of the regional income budget. However, the degree of decentralization is still low and the level of financial dependence on the central government and regional government is still high.

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ANALYSIS OF VALUE FOR MONEY INCOME BUDGETS GOVERNMENT OF THE CITY OF MEDAN

Ad Deenar Jurnal Ekonomi dan Bisnis Islam ◽

10.30868/ad.v4i2.843 ◽

2020 ◽

Vol 4 (02) ◽

pp. 115

Author(s):

Hendra Hermain ◽

Aqwa Naser Daulay ◽

Debby Tamara Enre

Keyword(s):

Financial Performance ◽

Financial Management ◽

Local Governments ◽

City Government ◽

Research Approach ◽

Regional Government ◽

Value For Money ◽

Regional Income ◽

Analysis Technique ◽

The City

Problems that often arise in the implementation of the Revenue Budget and Regional Expenditure is a waste of budget use done and not on target which should be felt by the community general. This study aims to determine the financial performance of the City Government The terrain is measured using the Value for Money method which consists of economical, efficiency, and effectiveness, and to find out whether financial performance calculated using the Value for Money method in accordance with the Ministry of Home Affairs No. 600,900-327 of 1996. This research was conducted at the Financial Management Agency and Regional Assets of Medan City. This research approach is in the form of an approach descriptive research that is conducted by collecting and presenting data received from the Medan City Government in the form of data on the amount of the Budget Regional Government Revenue and Expenditures Medan City Government thus provides the writerss to analyze and compare with existing theory. The data analysis technique used is descriptive analysis technique qualitative. The results showed that, the performance of Local Government Medan City regency during 2014-2018 has not been economical because it has an average economic ratio of 79% and included in the category of less economical. In terms of efficiency it is less efficient because it has an average efficiency ratio 99.71%. And in terms of effectiveness, the average effectiveness ratio is 82.49% which is in the quite effective category. The economic ratio of the Medan City Government has decreased, the ratio of regional spending efficiency has increased, the ratio the effectiveness of regional income has decreased, and the performance of the City Government The terrain measured using Value for Money has decreased. This happens due to the lack of maximum regional income, as evidenced by regional income that is not able to reach the target, and increased spending Regional Government of Medan City. Then it can be said that the Value for Money Ratio the Medan City Government has not met the standards based on the Minister of Home Affairs. No. 600,900-327 of 1996. Factors causing Value for Money have not been fulfilled standard because of the amount of realization of regional expenditure incurred, and also local governments are not able to achieve the revenue targets that have been determined by the Regional Government

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

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i1.1319 ◽

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,

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Analisis Kinerja Keuangan Pemerintah Kota Bandung Sebelum dan Setelah Mendapatkan Opini WTP dari BPK

Jurnal Ilmiah Ekonomi Global Masa Kini ◽

10.36982/jiegmk.v11i1.1062 ◽

2020 ◽

Vol 11 (1) ◽

pp. 56

Author(s):

Faesal Fazlurahman ◽

Chandra Fatriananda ◽

Rifqie Jauhari

Keyword(s):

Financial Performance ◽

Secondary Data ◽

City Government ◽

Financial Independence ◽

Regional Income ◽

Financial Reports ◽

Regional Finance ◽

Before And After ◽

The Difference ◽

The City

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>ABSTRACT</span></p><p><span>The purpose of this research is to find out the difference on the financial performance of Bandung before and after obtaining an unqualified opinion in terms of regional financial independence, effectiveness of regional income, efficiency of regional income, and growth in regional income. This study uses secondary data in the form of Bandung City government financial reports from 2014 to 2018. The financial performance of the City of Bandung is measured by financial ratios then compared with performance indicators. The results showed that the ratio of independent regional finance, the ratio of effectiveness of regional income, and growth of regional income. Financial performance of Bandung City before and after obtaining a fair opinion without exception has shown a significant improvement, this is evidenced by the increasing ratio of regional independence, and increasing the effectiveness of regional income.</span></p><p><span>Keywords: </span><span>Financial Performance, Unqualified Opinion, Regional Financial Independence, Regional Income Efficacy, Regional Income Efficiency</span></p><p><span>ABSTRAK</span></p><p><span>Tujuan penelitian ini adalah untuk mengetahui apakah terdapat perbedaan dalam kinerja Pemerintah Kota Bandung sebelum dan sesudah mendapatkan opini wajar tanpa pengecualian dalam hal kemandirian keuangan daerah, efektivitas pendapatan daerah, efisiensi pendapatan daerah, dan pertumbuhan pendapatan daerah. Penelitian ini menggunakan data sekunder berupa laporan keuangan pemerintah Kota Bandung dari tahun 2014 sampai 2018. Kinerja keuangan Kota Bandung diukur dengan rasio keuangan kemudian dibandingkan dengan indikator kinerja. Hasil penelitian menunjukkan bahwa rasio independen keuangan daerah, rasio efektivitas pendapatan daerah, dan pertumbuhan pendapatan daerah kinerja keuangan kota bandung sebelum dan sesudah memperoleh opini wajar tanpa pengecualian telah menunjukkan perbaikan yang berarti, hal ini dibuktikan dengan meningkatnya rasio kemandirian daerah, serta meningkatnya Efektivitas pendapatan daerah.</span></p><p><span>Kata Kunci: </span><span>Kinerja Keuangan, Opini Wajar Tanpa Pengecualian, Kemandirian Keuangan Daerah, Efektivitas Penerimaan Daerah, Efisiensi Penerimaan Daerah</span></p></div></div></div>

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