scholarly journals Analisis Kemampuan Keuangan Dan Kinerja Keuangan Daerah Dalam Pelaksanaan Otonomi Daerah (Studi Kasus APBD Kota Cirebon Tahun Anggaran 2011- 2015)

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Fajar Farhani ◽  
Ida Rosnidah
Keyword(s):  
Financial Performance ◽  
Fiscal Decentralization ◽  
Capacity Development ◽  
Qualitative Approach ◽  
Efficiency Ratio ◽  
Average Growth ◽  
Financial Capacity ◽  
Average Share ◽  
Ability Index ◽  
Development Levels

The purpose of this research is to investigate financial and financial performance capacity development levels of Cirebon in undertaking municipal/local autonomy in the APBD of Cirebon period 2011-2015. This study was conducted through qualitative approach, i.e. observation and interview. Several financial ratios were used, i.e. share and growth ratios, financial ability index, financial independent ratio, fiscal decentralization ratio, effectivity ratio, efficiency ratio and the ratio of budget spending. The results show that the average share of PAD is around 20.55% and average growth PAD ratio around 128.58%.  The IKK is 0.562 and at high category. The district financial independent ratio is 24.89% or at instructive trend. The fiscal decentralization degree ratio shows the district financial capacity that is limited, i.e. 19.77%. The average effectivity ratio is 102.81% or can be categorized as very effective. On the other hand, in the PAD collection, the efficiency ratio is very efficient, 2.28% on average. In the harmonization ratio, the regular expenses is higher compared to development expenses, i.e. 58.70% and 41.30%, respectively. The PAD contribution on the APBD is still small, i.e. 19.77%. The results suggest that the development of financial capacity of Cirebon in implementing district autonomy is considered to be low, whereas the financial performance shows a better development.

scholarly journals EVALUASI KINERJA DAN KEMAMPUAN KEUANGAN DAERAH KOTA MAGELANG

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Shania Nur Chasanah ◽  
Jihad Lukis Panjawa
Keyword(s):  
Financial Performance ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Financial Capacity ◽  
Quadrant Method ◽  
High Level ◽  
Financial Dependency ◽  
The City ◽  
Very High

This study aims to analyze the performance and financial capability of Magelang City in the period 2014 - 2018. This study uses a quantitative approach with secondary data. The analytical tool used to measure the financial performance of the City of Magelang is a ratio and to calculate the financial capacity of the region measured by the index Share, Growth, Elasticity. The results showed the city of Magelang entered the category of low. The level of regional financial dependency shows a very high level of dependency. The degree of fiscal decentralization is in the moderate category. The level of effectiveness of regional income is very effective. The results of the calculation of the regional financial performance index (IKK) show that financial capacity is relatively high. Other findings from the mapping of regional financial capacity based on the quadrant method, the position of the city of Magelang is in quadrant III. This condition is also not ideal. The big role of PAD in Total Spending has a small chance because the growth of PAD is small. The contribution of PAD to total expenditure is high, but the growth of PAD is low. Efforts to further increase PAD by optimizing resource management and expanding the potential of the economic sector.

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 Kemampuan Keuangan Daerah Kota Makassar

2019 ◽  
Vol 16 (2) ◽  
Author(s):  
Muh Nur R
Keyword(s):  
Fiscal Decentralization ◽  
Relevant Research ◽  
Regional Autonomy ◽  
Financial Capacity ◽  
Local Revenue ◽  
Analysis Technique ◽  
Key Issues ◽  
Ability Index ◽  
Development Spending ◽  
The City

ABSTRACT  This study aims to answer a number of key issues, including: (1) What is the level of financial capacity in the city of Makassar, (2) What is the contribution of local revenue to the regional income and expenditure budget in the city of Makassar. Regional financial capacity in the era of regional autonomy is often measured using PAD performance. The method used in this study is descriptive quantitative and the types of relevant research such as triangles on regional financial data. The analysis technique used is the Routine Financial Ability Index (IKR) determined by BAPPENAS. While the data used is the APBD of the city of Makassar in 2011-2015. The results of the study show that regional financial independence ratios have an average yield of 50.60% or are in a pattern of participatory relationships. The ratio of the degree of fiscal decentralization and the ratio of routine ability index that shows the ability of regional finances is quite good, amounting to 30.92% and 37.42%. In the harmony ratio, routine expenditure is greater than development spending. The contribution of PAD to the APBD was 31.03%. By looking at the results of the analysis, the development of the financial capacity of Makassar City in 2011-2015 was considered quite good.Keywords                   : Ratio, Finance, Performance, IndependenceCorrespondence to       : [email protected] ABSTRAK  Penelitian ini bertujuan untuk menjawab beberapa permasalahan pokok, antara lain: (1) Bagaimana tingkat kemampuan keuangan daerah kota Makassar, (2) Bagaimana kontribusi pendapatan asli daerah terhadap anggaran pendapatan dan belanja daerah di kota Makassar. Kemampuan keuangan daerah dalam era otonomi daerah sering diukur dengan menggunakan kinerja PAD. Metode  yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dan jenis-jenis penelitian yang relevan seperti triangulasiterhadap data-data keuangan daerah. Teknik analisis yang digunakan adalah Indeks Kemampuan Keuangan Rutin (IKR) yang ditetapkan oleh BAPPENAS. Sedangkan data yang digunakan digunakan adalah APBD kota Makassar tahun 2011-2015. Hasil penelitian menunjukkan rasio kemandirian keuangan daerah yang memperoleh hasil rata-rata sebesar 50,60% atau berada pada pola hubungan partisipatif. Rasio derajat desentralisasi fiskal dan rasio indeks kemampuan rutin yang menunjukkan kemampuan keuangan daerah cukup baik, yaitu sebesar 30,92% dan 37,42%. Pada rasio keserasian, pengeluaran belanja rutin lebih besar dibandingkan dengan belanja pembangunan. Konstribusi PAD terhadap APBD sebesar 31,03%. Dengan melihat hasil analisis tersebut, perkembangan kemampuan keuangan Kota Makassar tahun 2011-2015  dianggap cukup baik.Kata kunci                  : Rasio, Keuangan, Kinerja, KemandirianKorespondensi             : [email protected]

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 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 Rasio Kinerja Keuangan Pemerintah Kota Medan Tahun 2014-2018

2021 ◽  
Vol 5 (2) ◽  
pp. 385
Author(s):  
Listya Devi Junaidi ◽  
Malesa Anan
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
City Government ◽  
Efficiency Ratio ◽  
Financial Independence ◽  
Regional Income ◽  
Growth Ratio ◽  
Public Money

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.

Frontotemporal dementia and financial capacity: facing the Cerberus of overestimation or underestimation?

2021 ◽  
pp. 103985622110054
Author(s):  
Vaitsa Giannouli ◽  
Magda Tsolaki
Keyword(s):  
Financial Performance ◽  
Frontotemporal Dementia ◽  
Objective Assessment ◽  
Third Party ◽  
Clinical Settings ◽  
Depression And Anxiety ◽  
Financial Capacity ◽  
Gender Education ◽  
Visuospatial Skills ◽  
Anxiety Depression

Objective: This study investigates the performance of people with frontotemporal dementia (FTD) on objective assessment of financial capacity with comparison to the estimation of financial capacity by both people themselves and their caregivers. Method: FTD patients and healthy (age/gender/education-matched) controls from Greece underwent cognitive assessment (memory, attention, executive functioning, visuospatial skills, verbal functions), emotional (anxiety, depression), and financial capacity assessment (Legal Capacity for Property Law Transactions Assessment Scale—LCPLTAS). Additionally, they self-reported on their financial performance and a third-party living with the older participants for both groups reported their estimates of financial performance and their anxiety and depression levels. Results: Financial capacity in FTD patients is severely impaired compared to controls, but caregivers of FTD patients tend to overestimate the patients’ financial performance, a finding that is not related to the caregivers’ depression and anxiety levels or other demographics. FTD patients overestimate their financial capacity. Conclusion: FTD may have significant impact on financial capacity, but people with FTD tend to overestimate their own financial capacity. This study also indicates that families and caregivers tend to overestimate financial capacity in people with FTD. This has implications for the assessment and care planning of people with FTD in clinical settings.

scholarly journals Perspektif Orangtua terhadap Anak Autisme dan Peranannya dalam Terapi (Studi Kasus PLA Provinsi Kepulauan Bangka Belitung)

2019 ◽  
Vol 2 (2) ◽  
pp. 154-169
Author(s):  
Zonalisa Fhatri
Keyword(s):  
Data Collection ◽  
General Public ◽  
Children With Autism ◽  
Qualitative Approach ◽  
Main Method ◽  
Financial Capacity ◽  
Religious Background ◽  
Autism Therapy ◽  
Extended Families

The purpose of this study was to obtain a picture of the acceptance of parents of children with autism and their role in autism therapy. This research uses a qualitative approach. Characteristics of the study subjects included parents who had children diagnosed with autism. The number of subjects in this study were 4 people. Data collection techniques with interviews as the main method and observation as a supporting method. The interview results showed that overall all four subjects were able to fully accept the condition of their child who was diagnosed with autism. Acceptance is influenced by factors of support from extended families, including financial capacity, religious background, age, and support of experts and the general public. These four subjects are quite involved in handling their children ranging from ensuring the diagnosis of PLA doctors / psychologists, fostering communication with PLA therapists, providing honest information when consulting the development of their children, enriching knowledge, and assisting children when doing therapy.

scholarly journals PERBANDINGAN KINERJA KEUANGAN PEMERINTAH KOTA LANGSA DENGAN PEMERINTAH KABUPATEN ACEH TIMUR

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).

scholarly journals Analisis Anggaran Pendapatan dan Belanja Daerah Kabupaten / Kota di Provinsi Sumatera Utara

2020 ◽  
Vol 3 (2) ◽  
pp. 456-464
Author(s):  
Murni Dahlena ◽  
Junita Putri Rajana Harahap
Keyword(s):  
Financial Performance ◽  
Regional Development ◽  
City Governments ◽  
Financial Capacity ◽  
City Area ◽  
The Past ◽  
Financial Plan ◽  
North Sumatra ◽  
Regional Resources

A APBD shows the potential ability of a region to manage its regional resources to be a source of income in the context of regional development and prosperity. This research was conducted to analyze and identify the financial capacity of the region for the purposes of planning the following year or other interests. Regional Revenue and Expenditure Budget (APBD) is a financial plan prepared by each region based on Regional Regulations, in this case the regency / city area in North Sumater Province. This study uses district / city APBD data in North Sumatra Province for the past 4 years, from 2014 to 2017. The results of this study indicate that the financial performance of district / city governments in North Sumatra Province is good and independent, marked by the large components Regional original income continues to increase from 2014 to 2017. Keywords : Revenue, Expenditure, Performance

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