Candra, Ardi (2023) ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH DI KABUPATEN KUTAI KARTANEGARA PROVINSI KALIMANTAN TIMUR. Other thesis, IPDN.
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RINGKASAN SKRIPSI PRAJA (ARDI CANDRA_30.0982_ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH DI KABUPATEN KUTAI KARTANEGARA PROVINSI KALIMANTAN TIMUR).pdf Download (4MB) | Preview |
Abstract
ABSTRACT Problem Statement/Background (GAP): Implementation of local government financial performance, namely how the government is able to maximize regional revenue sources as well as be effective and efficient in using regional revenue and expenditure budgets. Based on the percentage of regional original revenue contribution for Kutai Kartanegara Regency in 2017-2021 it is very low, namely only around 10% of the total realized regional income. Purpose: This study aims to analyze the financial performance of the regional government of Kutai Kartanegara district for the 2017-2021 fiscal year. Method: This study used a qualitative method with a descriptive approach and data collection used a descriptive method with an inductive approach. This study uses the theory of financial ratio analysis by Mahmudi which consists of the ratio of the degree of fiscal decentralization, the ratio of regional financial independence, the ratio of the effectiveness of regional original income and the ratio of spending efficiency. Result: The results of this study show that the ratio analysis of the degree of fiscal decentralization is 11.19% in the less category, the ratio analysis of regional financial independence is 13.07% in the very low category, the ratio of effectiveness of Local Own Revenue is 127.61% which is categorized as very effective, the ratio of spending efficiency is 82%. in the quite efficient category. Conclusion: From the results of this study, in Kutai Kartanegara Regency it is still low in supporting the implementation of regional autonomy but has increased every year. In overcoming these problems, the researcher's suggestion is that local governments can optimize the realization of tax revenues and increase the realization of the previously budgeted budget and place employees according to their competencies. Keywords: Analysis, Financial Performance, Financial Ratio Analysis ABSTRAK Permasalahan/Latar Belakang (GAP): Berdasarkan persentase kontribusi pendapatan asli daerah Kabupaten Kutai Kartanegara tahun 2017-2021 sangat rendah yaitu hanya sekitar 10% dari total realisasi pendapatan daerahnya. Sehingga dapat dikatakan bahwa Pemerintah daerah belum mampu untuk mengoptimalkan upaya dalam menggali sumber potensi daerah. Tujuan: Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah daerah kabupaten Kutai Kartanegara tahun anggaran 2017-2021. Metode: Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif dan pengumpulan data menggunakan metode deskriptif dengan pendekatan induktif. Penelitian ini menggunakan teori analisis rasio keuangan oleh Mahmudi yang terdiri atas rasio derajat desentralisasi fiskal, rasio kemandirian keuangan daerah, rasio efektivitas pendapatan asli daerah dan rasio efisiensi belanja. Hasil/Temuan: Hasil penelitian ini menunjukkan analisis rasio derajat desetralisiasi fiskal sebersar 11,19% dalam kategori kurang, analisis rasio kemandirian keuangan daerah 13,07% dalam kategori sangat rendah, rasio efektivitas Pendapatan Asli Daerah 127,61% dikategorikan sangat Efektif, rasio efisiensi belanja 82% dalam kategori cukup efisien. Kesimpulan: Dari hasil penelitian ini, di Kabupaten Kutai Kartanegara tergoIong masih rendah daIam mendukung peIaksanaan otonomi daerah namun mengalami peningkatan setiap tahunnya. Dalam mengatasi permasalahan tersebut saran peneliti adalah pemerintah daerah dapat mengoptimalkan realisasi penerimaan pajak dan meningkatkan realisasi anggaran yang dianggarkan sebelumnya serta menempatkan pegawai sesuai kompetensi yang dimiliki. Kata kunci: : Analisis, Kinerja Keuangan, Analisis Rasio Keuangan
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 07 May 2023 13:06 |
| Last Modified: | 07 May 2023 13:06 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/12084 |
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