ANALISIS KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG KINERJA PEMERINTAH DI KABUPATEN WONOSOBO PROVINSI JAWA TENGAH

Salfa Saputra, Affriansyah (2024) ANALISIS KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG KINERJA PEMERINTAH DI KABUPATEN WONOSOBO PROVINSI JAWA TENGAH. Other thesis, IPDN.

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Abstract

Problem Statement/Background (GAP): This research was motivated by the low independence ratio, lack of fiscal ability to finance government activities, high operating expenditure compared to capital expenditure, and low regional financial efficiency. Purpose: This research aims to analyze regional financial capabilities in supporting government performance in Wonosobo Regency, Central Java Province, 2019 - 2022. Methods: This research uses a qualitative descriptive method carried out at the Regional Financial Revenue and Asset Management Agency of Wonosobo Regency. Data was collected through observation, interviews and documentation, and analyzed using qualitative descriptive data analysis techniques with various relevant financial ratio formulas. Results/Findings: Analysis of the regional financial capacity of Wonosobo Regency shows that the regional financial independence ratio is categorized as very low with an average value of 19.0475%, which shows an instructive relationship pattern between the central and regional governments. The degree of fiscal decentralization ratio is also relatively low with an average of 14.3%, indicating that this region is less able to finance its own government activities. Furthermore, the harmony ratio shows that regional operating expenditure is very high, reaching an average of 72.6%, while capital expenditure is only 18.1%. This shows that attention to regional development is still lacking. Apart from that, the regional financial efficiency ratio shows inefficiency with an average percentage of 92.15%. However, on the other hand, the regional financial effectiveness ratio is categorized as very effective with an average of 120.05%, indicating that the realization of regional revenues is relatively good compared to the targets that have been set. Conclusion: The Wonosobo Regency Regional Government needs to maximize the realization of regional tax and regional levy revenues to increase Regional Original Income (PAD). This can be achieved by exploring regional potential and tightening regulations in collecting taxes and levies, as well as increasing public awareness about the importance of paying regional taxes and levies. Keywords: Analysis, Financial Performance, Financial Ratio Analysis

Item Type: Thesis (Other)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
Divisions: Faculty of Goverment Management > Public Finance
Depositing User: Keuangan Publik FMP
Date Deposited: 03 Jun 2024 01:06
Last Modified: 03 Jun 2024 01:06
URI: http://eprints.ipdn.ac.id/id/eprint/17166

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