Subaja, K. Agvin Oka (2022) ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN POSO TAHUN 2016-2020. Diploma thesis, institut pemerintahan dalam negeri.
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9. RINGKASAN SKRIPSI_K. AGVIN OKA SUBAJA_29.1452_ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN POSO TAHUN 2016-2020.pdf Download (182kB) | Preview |
Abstract
ABSTRACT Problem statement/background GAP : Implementation of local government financial performance is how the government is able to maximize regional revenue sources and is effective and efficient in using regional revenue and expenditure budgets. Based on the contribution of Poso Regency's Original Regional Revenue in 2016-2020 it is very low, only under 10% of the total realized regional income. So it can be said that the local government has not been able to optimize efforts in exploring regional potential sources. Purpose : to analyze the financial performance of the Poso district government for the 2016-2020 fiscal year, the inhibiting factors for the local government's financial performance and efforts to improve the financial performance of the Poso district government. Method : is a qualitative-descriptive approach and data collection using a descriptive-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 effectiveness ratio and the efficiency ratio of Regional Original Revenue. Results : of this study show that the ratio analysis of the degree of fiscal decentralization is 7.35% in the very poor category, the ratio analysis of regional financial independence is 9.40% in the Very Low category, the effectiveness ratio of 109.11% of Regional Original Revenue is categorized as very Effective, the efficiency ratio is 98, 99% is in the Less Efficient category. From the results of this study, Poso Regency is classified as low in supporting the implementation of regional autonomy but has increased every year. The inhibiting factors are the low competence of employees, the lack of Effectiveness and efficiency of Regional Original Revenue and the quality of public services is still low. In overcoming the problem of the realization of the researcher, the local government can optimize 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) : Implementasi kinerja keuangan pemerintah daerah yaitu bagaimana pemerintah mampu memaksimalkan sumber penerimaan daerah serta efektif dan efisien dalam menggunakan anggaran pendapatan dan belanja daerah. Berdasarkan persentase kontribusi pendapatan asli daerah Kabupaten Poso tahun 2016-2020 sangat rendah yaitu hanya dibawah 10% dari total realisasi pendapatan daerahnya. Sehingga dapat dikatakan bahwa Pemerintah daerah belum mampu untuk mengoptimalkan upaya dalam menggali sumber potensi daerah. Tujuan : untuk menganalisis kinerja keuangan Pemerintah daerah kabupaten Poso tahun anggaran 2016- 2020. Metode : kualitatif-deskriptif dan pengumpulan data menggunakan metode deskriptif-induktif. Penelitian ini menggunakan teori analisis rasio keuangan oleh Mahmudi yang terdiri atas rasio derajat 2 desentralisasi fiskal, rasio kemandirian keuangan daerah, rasio efektivitas dan rasio efisiensi Pendapatan Asli Daerah. Hasil/temuan : menunjukkan analisis rasio derajat desetralisiasi fiskal sebersar 7,35% dalam kategori sangat kurang, analisis rasio kemandirian keuangan daerah 9,40% dalam kategori Rendah Sekali, rasio efektivitas Pendapatan Asli Daerah 109,11% dikategorikan sangat Efektif, rasio efisiensi 98,99% dalam kategori Kurang Efisien, Dari hasil penelitian ini, di Kabupaten Poso 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 (Diploma) |
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| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 03 Jun 2022 03:36 |
| Last Modified: | 03 Jun 2022 03:36 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/7314 |
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