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

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>

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.

scholarly journals KINERJA PENGELOLAAN KEUANGAN DAERAH DALAM MENINGKATKAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA PALEMBANG PROVINSI SUMATERA SELATAN

2018 ◽  
Vol 3 (2) ◽  
pp. 383
Author(s):  
Krisnawati Arum Kusuma Wardhani
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Performance Management ◽  
Performance Indicators ◽  
Financial Management ◽  
High Rate ◽  
Regional Income ◽  
Regional Finance ◽  
Fact Finding ◽  
Personnel Expenditure

This research is aimed to find out how the performance of regional financial management of Palembang City in increasing APBD of Palembang City, and how to proportion of revenue and expenditure target of APBD Kota Palembang. The theory used in this study is the concept of performance analysis of regional finances according to Mahmudi (2010), which examines the performance of management of regional keunagan based on the financial performance indicators of regional income and financial performance of Regional Expenditure during the period of 2010 to 2015. In accordance with the focus, Qualitative design, to describe the state of subject / object of research based on facts that appear or as it is (fact finding). Data collection was done by observation, interview, and documentation technique. The result of research shows that the growth of APBD from the side of regional income shows that there is a trend of revenue increase from PAD post, but in general the balancing fund positions still dominate the regional income, so that the high rate of regional dependency is balanced fund. While from the side of regional expenditure, it is envisaged that every year the Local Government of Palembang City always allocates a larger budget to the indirect spending group. This indicates that the Local Government of Palembang City still allocates more budget for things that are not directly related to the implementation of the program such as personnel expenditure in the form of salaries and allowances regulated in law, interest expenditure, grant expenditure, social assistance expenditure, Results to provinces / districts / municipalities and village governments, unexpected financial aid and shopping expenditures.Keywords: Performance, Management, Regional Finance.

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).

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 PENGARUH RASIO KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI KABUPATEN/KOTA DI PROVINSI ACEH

2021 ◽  
Vol 5 (1) ◽  
pp. 81
Author(s):  
Muhammad Azhari ◽  
Andria Zulfa ◽  
Murtala Murtala
Keyword(s):  
Economic Growth ◽  
Cross Sections ◽  
Income Growth ◽  
Efficiency Ratio ◽  
Regional Income ◽  
Growth Ratio ◽  
Panel Data Regression ◽  
Aceh Province ◽  
Directorate General ◽  
Financial Balance

ABSTRACT This study aims to examine the effect of regional independence ratio, regional effectiveness ratio, regional efficiency ratio and regional income growth ratio on economic growth. The research data used is a combination of cross sections with time series in 23 districts / cities in Aceh Province during 2014-2018, which is obtained from the Budget Realization Report (LRA) issued by the Directorate General of Regional Financial Balance, Ministry of Finance (DJPK Kemenkeu). The data analysis method used is Panel Data Regression with Eviews 9 assistance.The results of this study prove that regional independence ratio, regional effectiveness ratio and regional efficiency ratio have a positive and significant effect on economic growth, while regional income growth ratio has no significant effect on economic growth in Regencies / Cities in Aceh Province Keywords:   Regional Independence Ratio, regional effectiveness ratio, regional efficiency ratio , regional income growth ratio and economics growth

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

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.

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

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

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 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

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