Asri, Ghina Shinta Wulaning (2022) ANALISIS RASIO KEUANGAN DAERAH DALAM MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN CILACAP. Diploma thesis, INSTITUT PEMERINTAHAN DALAM NEGERI.
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Abstract
ABSTRACT Problem Statement/ Background (GAP): The Cilacap Regency Government has a high level of dependence on transfer funds provided by external parties and affects the financial performance of the local government. Purpose: This study aims to determine and analyze the financial performance and factors that hinder the financial performance of the Cilacap Regency local government for the 2017-2020 fiscal year based on regional financial ratio analysis, and to find out the government's efforts to improve the financial performance of the Cilacap Regency local government. Methods: This study uses a descriptive qualitative research method with an inductive approach. The data collection techniques used are observation, interviews, and documentation. Result: The results showed that the financial performance of the Cilacap Regency government was good, judging from the BPK's WTP (Unqualified) response with several points that needed to be addressed. The level of independence of Cilacap Regency is still very low and still depends on transfer funds. The level of effectiveness and efficiency of PAD, Cilacap Regency has been very effective and efficient. The allocation of priority expenditures for operating expenditures and capital expenditures has been adjusted according to the regulations. The growth ratio based on local revenue, transfer income, and regional expenditure experienced fluctuating growth. Factors that hinder the improvement of local government financial performance include changes in regulations, pandemics, low public awareness and understanding, and policy adjustments with the community. Efforts to improve government financial performance are carried out by intensification and extensification, reward and punishment, non-cash transactions, and increasing innovation. Conclusion: Based on the results of the analysis, the government needs to pay attention in detail to potential sources of revenue, collect data and determine tax subjects and objects on a regular basis, as well as provide training and socialization. Keywords: Financial Performance, Local Government, Ratio Analysis ABSTRAK Permasalahan/Latar Belakang (GAP): Pemerintah Kabupaten Cilacap memiliki tingkat ketergantungan yang tinggi terhadap dana transfer yang diberikan pihak eksternal dan berpengaruh terhadap kinerja keuangan pemerintah daerah. Tujuan:Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan dan faktor yang menghambat kinerja keuangan pemerintah daerah Kabupaten Cilacap tahun anggaran 2017-2020 berdasarkan analisis rasio keuangan daerah, serta mengetahui mengetahui upaya pemerintah dalam meningkatkan kinerja keuangan pemerintah daerah Kabupaten Cilacap. Metode: Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan pendekatan induktif. Adapun teknik pengumpulan data yang dilakukan yaitu observasi, wawancara, dan dokumentasi. Hasil/Temuan: Hasil penelitian menunjukkan kinerja keuangan pemerintah Kabupaten Cilacap sudah baik dilihat dari tanggapan WTP (Wajar Tanpa Pengecualian) BPK dengan beberapa poin yang harus dibenahi. Tingkat kemandirian Kabupaten Cilacap masih sangat rendah dan masih bergantung pada dana transfer. Tingkat efektivitas dan efisiensi PAD, Kabupaten Cilacap sudah sangat efektif dan efisien. Alokasi prioritas belanja untuk belanja operasi dan belanja modal sudah disesuaikan dengan aturan. Rasio pertumbuhan berdasarkan pendapatan asli daerah, pendapatan transfer, dan belanja daerah mengalami pertumbuhan yang fluktuatif. Faktor yang menghambat peningkatan kinerja keuangan pemerintah daerah diantaranya perubahan aturan, pandemi, rendahnya kesadaran dan pemahaman masyarakat, serta penyesuaian kebijakan dengan masyarakat. Upaya peningkatan kinerja keuangan pemerintah dilakukan dengan intensifikasi dan ekstensifikasi, reward dan punishment, adanya transaksi nontunai, dan meningkatkan inovasi. Kesimpulan: Berdasarkan hasil analisis, pemerintah perlu memperhatikan secara detail sumber potensi penerimaan, melakukan pendataan dan penetapan subjek dan objek pajak secara berkala, serta memberikan pelatihan dan sosialisasi. Kata Kunci : Kinerja Keuangan, Pemerintah Daerah, Analisis Rasio
| Item Type: | Thesis (Diploma) |
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| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 03 Jun 2022 03:26 |
| Last Modified: | 03 Jun 2022 03:26 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/7362 |
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