scholarly journals Analisis Kinerja Keuangan Pemerintah Provinsi Kalimantan Selatan Tahun Anggaran 2014-2016

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Arfie Yasrie
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Performance Ratio ◽  
Ratio Analysis ◽  
Total Expenditure ◽  
Financial Independence ◽  
Expenditure Growth ◽  
Development Expenditure ◽  
Effectiveness And Efficiency

The study was conducted to analyze the financial performance of the local government of Kalimantan Selatan Province in last three years (2014-2016) with a ratio analysis of financial independence, effectiveness and efficiency of the PAD, the ratio of routine expenditure to total expenditure, the ratio of development expenditure to total expenditure, growth ratios, as well as aspects of the analysis financing. Keywords : Financial Performance, Ratio Analysis, APBD, Income, Spending, Financial

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA BOGOR TAHUN ANGGARAN 2010 -2014

2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Arthaingan Mutiha
Keyword(s):  
Financial Performance ◽  
City Government ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Total Expenditure ◽  
Financial Independence ◽  
Financial Ratio ◽  
Positive Growth ◽  
The City ◽  
Direct Expenditure

Penelitian ini bertujuan untuk menganalisa kinerja keuangan dari Pemerintah Kota Bogor periode 2010 – 2014. Analisa kinerja keuangan ini dilakukan dengan menggunakan analisa rasio seperti derajat desentralisasi, rasio kemandirian keuangan, rasio efektif pendapatan, rasio belanja langsung dibandingkan total belanja, rasio belanja tidak langsung terhadap total belanja, serta rasio pertumbuhan.Dari penelitian ini disimpulkan bahwa rasio tingkat kemandirian keuangan kota Bogor memiliki hubungan yang konsultatif, di sisi lain, pemerintah kota Bogor sangat efektif dalam merealisasikan pendapatan asli daerahnya, serta memiliki rasio pertumbuhan yang positif. Namun pemerintah kota Bogor masih memprioritaskan anggarannya dalam belanja tidak langsung dibandingkan dengan belanja langsung.Kata kunci; analisa rasio, laporan keuangan, rasio keuangan, kota BogorAbstractThis study aimed to analyze the financial performance of the City Government of Bogor for the period of 2010 - 2014. The financial performance analysis is performed using ratio analysis such as the degree of decentralization, the ratio of financial independence, ratio of revenue effectiveness, the ratio of direct expenditure compared to total expenditure, the ratio of indirect expenditure compared to total expenditures, and growth ratios.The research concluded that the the ratio of financial independence of City Government of Bogor has a consultatif relation, on the other hand, City Government of Bogor is highly effective in fulfilling its target of achieving its PAD, and also has positive growth over 5 years. But, City Government of Bogor still put its priority in indirect expenditure to total expenditure compared to its direct expense.Keyword; ratio analysis, financial statement, financial ratio, City Government of Bogor

scholarly journals ANALISIS RASIO UNTUK MENGUKUR KINERJA PENGELOLAAN KEUANGAN DAERAH KOTA MALANG

2012 ◽  
Vol 1 (1) ◽  
Author(s):  
Nanik Wahyuni
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Central Government ◽  
Ratio Analysis ◽  
Public Funds ◽  
Government Fund ◽  
Dependence Level ◽  
Very High

This research measures financial performance of local government (PAD) at Malang city using ratio analysis. Local government fund must be spent based on 3 E principles that is economic, efficient, and effective. Moreover, acountability is not simply showing the ability to expend public funds, but including on how to spend economically, efficient, and effective. The result indicates the average of PAD in Malang city is above 100%, although the regular expenses are still above PAD. Therefore, the dependence level to the central government is very high.<br /><br />Kata Kunci :  pengukuran kinerja, APBD, keuangan daerah, analisis ratio.<br /><br />

PENGARUH BELANJA MODAL DAN ALOKASI DANA DESA TERHADAP KEMANDIRIAN DAN KINERJA KEUANGAN DESA DI KABUPATEN JEMBER

BISMA ◽  
2018 ◽  
Vol 12 (1) ◽  
pp. 37
Author(s):  
Dinna Tri Yulihantini ◽  
Hari Sukarno ◽  
Siti Maria Wardayati
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Government Budget ◽  
Financial Independence ◽  
Fund Allocation ◽  
Negative Effect ◽  
Effectiveness And Efficiency ◽  
Village Government ◽  
Positive Effect

financial performance in Jember Regency. In specific, this study analyzes the influence of capital expenditure and Village Fund Allocation (ADD), as the components of Village Government Budget (APBDes), on village financial performance in terms of its effectiveness and efficiency. This study used secondary data in the form of Realization Reports of APBDes that were collected from the 53 villages for the period of 2015-2016. Data were analyzed using path analysis. Results of the study indicate that capital expenditure and ADD have no influences on the independence of village financial performance, capital expenditure has a negative effect on the effectiveness of village financial performance, while ADD and the independence of village financial performance have no significant effects on the effectiveness of village financial performance. In terms of efficiency, capital expenditure has a negative effect on village financial performance, while ADD has a positive effect on village financial performance. Village financial independence has no effect on the efficiency of village financial performance. Keywords: Capital Expenditure, Village Fund Allocation, Village Financial Independence, Effectiveness and Efficiency of Village Financial Performance.

scholarly journals Analisis Kinerja Keuangan Pemerintah Daerah di Kota Jambi

2014 ◽  
Vol 2 (1) ◽  
pp. 36-50
Author(s):  
Muhammad Sabyan ◽  
Andri Devita
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Central Government ◽  
Ratio Analysis ◽  
Public Funds ◽  
Government Fund ◽  
Dependence Level ◽  
Very High

This research measures financial performance of local government (PAD) at Jambi city using ratio analysis. Local government fund must be spent based on 3 E principles that is economic, efficient, and effective. Moreover, acountability is not simply showing the ability to expend public funds, but including on how to spend economically, efficient, and effective. The result indicates the average of PAD in Jambi city is above 100%, although the regular expenses are still above PAD. Therefore, the dependence level to the central government is very high.

scholarly journals Kinerja Keuangan Daerah Kabupaten Sukoharjo Ditinjau dari Perspektif Otonomi Daerah

2021 ◽  
Vol 3 (1) ◽  
pp. 67-75
Author(s):  
Arnita Febriana Puryatama ◽  
Kristina Setyowati
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Ratio Analysis ◽  
Fiscal Effort ◽  
Financial Report ◽  
Regional Autonomy ◽  
Regional Finance ◽  
Local Revenue ◽  
Report Data ◽  
Series Technique

Regional finance has a pivotal role in regional autonomy because regional finance reflects the ability of regions in running the local government. One of the tools to analyze local government financial performance is ratio analysis. The purpose of this study was to determine how the regional financial performance of Sukoharjo Regency in terms of regional autonomy perspective. This research uses descriptive quantitative method. The data used in this research is secondary in the form of financial report data Sukoharjo regency in 2015-2019 were obtained using the time series technique. The analysis results show that the financial performance of Sukoharjo regency is still not optimal. This is indicated by lack of ability to extract local revenue known from the low of DDF ratio, DOF ratio, Fiscal capacity and fiscal effort. Other than that, low independence ratio indicates that the regional dependence on central financial is still high.

scholarly journals Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Karanganyar

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.

scholarly journals ANALISIS RASIO UNTUK MENILAI KINERJA KEUANGAN DAERAH KABUPATEN GUNUNGKIDUL TAHUN 2013-2017

2019 ◽  
Vol 27 (2) ◽  
pp. 175-189
Author(s):  
Viska Rosaliena ◽  
Zulkifli Zulkifli
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Capital Expenditure ◽  
Budget Allocation ◽  
Research Approach ◽  
Dependency Ratio ◽  
Financial Independence ◽  
Operating Expenditure ◽  
Financial Condition ◽  
Development Expenditure

The results of the study show that the financial performance of Gunungkidul Regency which still needs attention is the regional dependency ratio and regional financial independence ratio which shows that the financial condition of the Gunungkidul Regency Government is still dominated and highly dependent on the Central Government, while on the effectiveness of Regional Original Revenue and income efficiency shows that Gunungkidul Regency has optimal and efficient capability in managing Regional Original Revenue, then the harmony ratio shows that the proportion of operating expenditure budget allocation still dominates compared to the budget for capital expenditure but there have been efforts to increase the proportion of development expenditure. This research was conducted at the Regional Financial and Asset Agency of the Gunungkidul Regency Government. This research approach uses a quantitative descriptive approach by collecting data contained in the Regional Expenditure Budget and in the Gunungkidul District Government Financial Report for the 2013-2017 budget year. The results of the study show that the financial performance of Gunungkidul Regency which still needs attention is the regional dependency ratio and regional financial independence ratio which shows that the financial condition of the Gunungkidul Regency Government is still dominated and highly dependent on the Central Government, while on the effectiveness of Regional Original Revenue and income efficiency shows that Gunungkidul Regency has optimal and efficient capability in managing Regional Original Revenue, then the harmony ratio showsthat the proportion of operating expenditure budget allocation still dominates compared to the budget for capital expenditure but there have been efforts to increase the proportion of development expenditure.

scholarly journals Venture Capital Sector in Pakistan: Ratio Analysis Approach for Financial Performance Assessment

2011 ◽  
Vol 2 (6) ◽  
pp. 287-292
Author(s):  
Muhammad Farhan ◽  
Abdul Jabbar Khan . ◽  
Muhammad Akram .
Keyword(s):  
Venture Capital ◽  
Financial Performance ◽  
Performance Assessment ◽  
Performance Ratio ◽  
Analysis Approach ◽  
Ratio Analysis ◽  
Return On Assets ◽  
Return On Equity ◽  
Earnings Per Share ◽  
Analysis Technique

The purpose of study is to rank the venture capital companies operating in Pakistan during the period of 2006-2009 on the base of their financial performance. Ratio analysis technique was used to rank the venture capital companies using profitability / efficiency ratios and total assets as proxies of financial performance. This study concludes that TRG Pakistan Limited is at first in ranking on the bases of return on assets (ROA), return on equity (ROE), and total assets, and at second on the base of earnings per share (EPS). AMZ Ventures Limited is at first on the base of earnings per share (EPS), at second in ranking on the bases of return on assets (ROA), return on equity (ROE), and total assets. TMT Ventures Limited is third on the bases of all ratios, and total assets. This is the first attempt that was made with an objective to facilitate the students, investors and management of company with useful information regarding financial performance of all venture capital companies operating in Pakistan.

ANALISIS RASIO UNTUK MENILAI KINERJA KEUANGAN DAERAH KABUPATEN GUNUNGKIDUL TAHUN 2013-2017

2019 ◽  
Vol 27 (2) ◽  
pp. 175-189
Author(s):  
Viska Rosaliena ◽  
Zulkifli Zulkifli
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Capital Expenditure ◽  
Budget Allocation ◽  
Research Approach ◽  
Dependency Ratio ◽  
Financial Independence ◽  
Operating Expenditure ◽  
Financial Condition ◽  
Development Expenditure

The results of the study show that the financial performance of Gunungkidul Regency which still needs attention is the regional dependency ratio and regional financial independence ratio which shows that the financial condition of the Gunungkidul Regency Government is still dominated and highly dependent on the Central Government, while on the effectiveness of Regional Original Revenue and income efficiency shows that Gunungkidul Regency has optimal and efficient capability in managing Regional Original Revenue, then the harmony ratio shows that the proportion of operating expenditure budget allocation still dominates compared to the budget for capital expenditure but there have been efforts to increase the proportion of development expenditure. This research was conducted at the Regional Financial and Asset Agency of the Gunungkidul Regency Government. This research approach uses a quantitative descriptive approach by collecting data contained in the Regional Expenditure Budget and in the Gunungkidul District Government Financial Report for the 2013-2017 budget year. The results of the study show that the financial performance of Gunungkidul Regency which still needs attention is the regional dependency ratio and regional financial independence ratio which shows that the financial condition of the Gunungkidul Regency Government is still dominated and highly dependent on the Central Government, while on the effectiveness of Regional Original Revenue and income efficiency shows that Gunungkidul Regency has optimal and efficient capability in managing Regional Original Revenue, then the harmony ratio shows that the proportion of operating expenditure budget allocation still dominates compared to the budget for capital expenditure but there have been efforts to increase the proportion of development expenditure.

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