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 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 PROSES PENATAUSAHAAN BELANJA PADA PEMERINTAH DESA ONGKAW TIGA KECAMATAN SINONSAYANG MINAHASA SELATAN BERDASARKAN PERMENDAGRI NOMOR 113 TAHUN 2014

2020 ◽  
Vol 15 (3) ◽  
pp. 465
Author(s):  
Ridhwan Muhammad Isma’il Pakaja ◽  
Jantje J. Tinangon ◽  
Dhullo Afandi
Keyword(s):  
Financial Management ◽  
Qualitative Data ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Goods And Services ◽  
The Government ◽  
Village Government ◽  
The Village

Good village financial management is an important aspect in the success of village development and community welfare. Moreover, each year the funds allocated to each village have increased. Good village financial management is management that is in accordance with guidelines set by the government, which is contained in Permendagri Number 113 of 2014 concerning Village Financial Management. The purpose of this study is to analyze the adequacy of village financial management, especially in the process of expenditure administration organized by the Ongkaw Tiga Village Government. In this study, the type of data used is qualitative data, while for data sources using primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that in the preparation of the RAB, filing employee expenditure, filing SPP on goods and services spending, filing SPP capital expenditure almost everything done by the Ongkaw Tiga village government can be said to be not complied with. After the evaluation, the factors that influence the non-compliance of the village government in carrying out the procedures for submitting village expenditures are the lack of knowledge and understanding of the village apparatus from the Village Head to the Implementing Officer on the rules imposed so that there are many errors in the preparation or preparation of these documents. 

scholarly journals Analisis Laporan Keuangan Pemerintah Daerah Kabupaten Subang

2019 ◽  
Vol 11 (2) ◽  
pp. 107-124
Author(s):  
Ai Siti Farida ◽  
Raden Faisal Maulana Nugraha
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Central Government ◽  
Capital Expenditure ◽  
Primary Data ◽  
Local Revenue ◽  
Financial Growth ◽  
Qualitative Descriptive ◽  
District Government ◽  
Operational Expenditure

The existence of regional autonomy requires each region to manage its finances independently. In its financial management, in 2014-2017 Subang District had several problems such as, the largest income was still from the balance fund which was a transfer from the Central Government, low capital expenditure, regional financial growth was at very low value, and inefficient local revenue. This study aims to find out how the financial performance of the Subang Regency Government in 2014-2017 was measured using regional financial ratios. This research is a qualitative descriptive study. In data collection researchers used the method of observation, interviews, and documentation. The type of data used is primary data from the Subang District Government Budget Realization Report 2014-2017. The results of the analysis show that the Financial Performance of the Subang Regency Government in terms of (1) The independence ratio shows that Subang Regency is very independent, because the average is 17.1% (2) The harmony ratio of the Subang Regency government is more likely to prioritize operational expenditure than capital expenditure. Large operating expenses are at an average of 73.75%. While for capital expenditures at an average of 21.75% (3) Regional financial growth ratios can be said to be still very low, because the average is 8.6% (4) The efficiency ratio of local revenue can be said to be inefficient, because the average the efficiency rate is 63.3% (5) The effectiveness ratio of Subang Regency's original income has been effective, because the average effectiveness is above 100% which is 113.8%.

ANALISIS BELANJA MODAL DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA

2016 ◽  
Vol 14 (1) ◽  
pp. 19
Author(s):  
Sugiyanta Sugiyanta
Keyword(s):  
Economic Growth ◽  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
General Purpose ◽  
Infrastructure Development ◽  
Negative Effects ◽  
Positive Effects ◽  
Capital Spending

Infrastructure development is one of important aspects in achieving high economic growth of all regions in Indonesia. On the other hand, portion of capital expenditure in the budget of Local Government spending a very important component for the realization of capital expenditure undertaken local governments will have a multiplier effect to drive the regional economy. Therefore, the higher the ratio of capital spending in the budget structure, is expected to be the better its impact on economic growth. The purpose of this study was to analyze the influence of Local Independence (Local Own Source Revenue/PAD), General Purpose Grant DAU, Specific Purpose Grant (DAK), Shared Fund (DBH), Personnel Expenditures, and Surplus of Budget Financing (Silpa) in allocating of capital expenditures. Population of this research is the local goverment in Indonesia with year study period from 2011 to 2013. This study uses multiple linear regression analysis to examine the effect between variables. The result of this study shows that empirical evidence that Specific Purpose Grant and Surplus of Budget Financing has positive effects to capital expenditure. While the Local Own Source Revenue General Purpose Grant, Shared Fund, and personnel expenditures also holds negative effects to capital expendicture.

scholarly journals PENGARUH KINERJA KEUANGAN KABUPATEN/ KOTA TERHADAP ALOKASI BELANJA MODAL DI PROVINSI SULAWESI UTARA

2015 ◽  
Vol 6 (1) ◽  
Author(s):  
Sylvia Febriany Gerungan ◽  
David Paul Elia Saerang ◽  
Winston Pontoh
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Analysis Method ◽  
Efficiency Ratio ◽  
Financial Independence ◽  
Regional Autonomy ◽  
North Sulawesi ◽  
Negative Effect ◽  
Positive Effect ◽  
Expenditure Allocation

The regional autonomy policy gives more chance to local goverment for managing their own financial. To determine the success of local goverment in managing their own financial, Financial Performance Analysis can be used. The objective of this research is to determine the influence of regional financial performance toward the capital expenditure allocation in forward years of regency/city of North Sulawesi. The data analysis method used in this research is regression. The results show that, simultaneously, the Regional Financial Independence ratio, Regional Financial Dependence ratio, Local Original Revenue Effectiveness ratio, Capital Expenditure Effectiveness ratio, Efficiency ratio, and Expenditure Harmony ratio significantly effect the Capital Expenditure Allocation. Partially, the Regional Financial Independence ratio and Efficiency ratio, significantly, have a negative effect toward the Capital Expenditure Allocation. While, the Local Original Revenue Effectiveness ratio and Expenditure Harmony ratio have a positive effect toward the Capital Expenditure Allocation. The Regional Financial Dependence ratio and Capital Expenditure Effectiveness have no significant effect toward the Capital Expenditure Allocation.

PENGARUH KINERJA PENGELOLAAN KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI, PENGANGGURAN DAN KEMISKINAN DI KOTA DEPOK

2019 ◽  
Vol 2 (2) ◽  
pp. 372
Author(s):  
Suryanta Suryanta
Keyword(s):  
Economic Growth ◽  
Statistical Analysis ◽  
Financial Management ◽  
Regression Coefficient ◽  
Descriptive Analysis ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Quantitative Descriptive Analysis ◽  
Income Gap ◽  
Quantitative Descriptive

This study aims to analyze whether the performance of regional financial management influences economic growth in Depok City, analyzes whether the performance of regional financial management influences unemployment in Depok City, and analyzes whether the performance of regional financial management affects poverty in Depok City with the 2006 study period- 2015 The analysis method used is quantitative descriptive analysis and simple linear regression statistical analysis. Based on the results of hypothesis testing it can be proven that the performance of regional financial management (independence ratio) has a positive and significant effect on economic growth, this can be seen from the value of sig. 0.046 <0.05 with a regression coefficient of 1.883. Then the performance of regional financial management has a negative and significant effect on unemployment, this can be seen from the value of sig. 0.030 <0.05 with a regression coefficient of -6.864. But the performance of regional financial management has no significant effect on poverty, this can be seen from the sig. 0.065> 0.05 with a regression coefficient of -0.512. This can be due to the still high income gap in the community, so that the increasing regional income has not been able to significantly reduce poverty in Depok.

Cooling Efficiencies of a NiTi-Based Cooling Process

2013 ◽  
Author(s):  
Marvin Schmidt ◽  
Andreas Schütze ◽  
Stefan Seelecke
Keyword(s):  
Solid State ◽  
Thermodynamic Analysis ◽  
Cooling System ◽  
Analysis Method ◽  
Efficiency Ratio ◽  
Cooling Process ◽  
First Results ◽  
Work Input ◽  
Underlying Mechanisms ◽  
The Impact

Energy saving and environmental protection are topics of growing interest. In the light of these aspects alternative refrigeration principles become increasingly important. Shape memory alloys (SMA), especially NiTi alloys, generate a large amount of latent heat during solid state phase transformations, which can lead to a significant cooling effect in the material. These materials do not only provide the potential for an energy-efficient cooling process, they also minimize the impact on the environment by reducing the need for conventional ozone-depleting refrigerants. Our paper, presenting first results obtained in a project within the DFG Priority Program SPP 1599 “Ferroic Cooling”, focuses on the thermodynamic analysis of a NiTi-based cooling system. We first introduce a suitable cooling process and subsequently illustrate the underlying mechanisms of the process in comparison with the conventional compression refrigeration system. We further introduce a graphical solution to calculate the energy efficiency ratio of the system. This thermodynamic analysis method shows the necessary work input and the heat absorption of the SMA in stress/strain- or temperature/entropy-diagrams, respectively. The results of the calculations underline the high potential of this solid-state cooling methodology.

scholarly journals EVALUASI SISTEM PEMBINAAN, PENATAUSAHAAN, DAN PENGAWASAN PENGELOLAAN BARANG MILIK DAERAH PADA BPK-BMD DI PEMERINTAHAN KABUPATEN MINAHASA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Astrid Claudia Sumual ◽  
David Paul Elia Saerang ◽  
I Gede Suwetja
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Qualitative Analysis ◽  
Asset Management ◽  
Financial Management ◽  
Analysis Method ◽  
Management Area ◽  
Administration And Supervision ◽  
Implementation Management ◽  
Descriptive Qualitative

The management of local asset is part of the regional financial management. Since the enactment of regulation of asset management area is expected to be a reference and strength of local government in managing its regional asset. To apply the system in accordance with Permendagri No.19 year 2016 supervision and coorperation required to carry out the process of recording asset at SKPD level as well as management of regional assets including BPK BMD Minahasa district. The purpose of this study is to find out how the application on the system of coaching, administration, and supervision of goods in the management of local assets in BPK BMD Minahasa whether in accordance with Permendagri No.19 year 2016. The method used in this research is descriptive qualitative analysis method. The results showed that the implementation management of local asset, especially the coaching, administration, and supervision of assets in BPK BMD Minahasa accordance with Permendagri No.19 yaers 2016. Not yet supported IT equipment that has not been compatible with that asset user and the lack of human resources becomes an obstacle asset management in BPK BMD Minahasa.Keywords: asset, coaching, administration, supervision

scholarly journals Effect of Government Expenditures and Banking Loan Distribution on the Performance of Human Resource Development in Papua Province

2019 ◽  
Vol 3 (2) ◽  
pp. 86
Author(s):  
Hendricus Lembang
Keyword(s):  
Human Resource Development ◽  
Educational Level ◽  
Time Series Data ◽  
Capital Expenditure ◽  
Government Expenditure ◽  
Private Investment ◽  
Bank Loan ◽  
Series Data ◽  
Section Data ◽  
Capital Spending

The research aims to analyze government expenditure on capital spending and bank loan as well as to determine whether it has positive and significant effects on the Human Development Index (HDI) in Papua Province. The method is a quantitative study using a quantitive approach (deductive) to test the hypothesis and explain the causal relationship among panel variables (explanatory research). Data analysis techniques in the form of pooled data. Time series data were taken from 2005 to 2012 and the cross  section data consisting of 19 regioncies and 1 city in Papua Province. The research results about the local government expenditure indicate that 10 the capital expenditure has positive and significant direct effect on an increase in private investment, educational level, employment recruitment and HDI, 2) the bank consumer loan distribution has positive and significant effect on the labor absorption,  3) the private investment has positive but not significant impact on educational level; it has positive and direct significant impact in the labor absorption, 4) the level of education has positive and direct significant impact on the employment recruitment and HDI, 5) labor absorption has positive and direct significant impact in the HDI.

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