KEINTJEM, TIOVANIKA (2022) ANALISIS KINERJA KEUANGAN DALAM MEWUJUDKAN KEMANDIRIAN KEUANGAN DAERAH PADA MASA PANDEMI COVID-19 DI KOTA BITUNG PROVINSI SULAWESI UTARA. Diploma thesis, IPDN.
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Abstract
Problem Statement/Background (GAP): Bitung City has sufficient local revenue but is still dependent on fund transfers from the central government, especially during the current Covid-19 pandemic so that it can affect financial performance that has not been good. Purpose: This study aims to determine the financial performance of the Bitung City area in realizing regional finances during the Covid-19 pandemic for a 5-year budget period seen from the analysis of financial ratios and to determine the factors that hinder regional financial performance and the efforts made to overcome these inhibiting factors. Method: The method used in this research is a qualitative descriptive method with an inductive approach. The data used in this research is the Bitung City Budget Realization Report as secondary data and the results of interviews (6 informant) as primary data. Result: The results show that the financial performance of the Bitung City area for the 5-year budget period from 2016-2020 is still low with an average degree of decentralization of 10.68%, the ratio of the degree of regional independence to 85.79%, the ratio of regional financial independence to 12.62% and an efficiency ratio of 498.8%, but in terms of the effectiveness of PAD management, it has shown good results with a figure of 97.94%. Conclusion: a strategic effort from the Regional Government is needed which can be carried out by empowering regional potential which can be used as a source of regional income and also in the form of extensification and purpose of existing sources of regional income, especially in regional taxes. Keywords: Analysis, Financial Performance, Financial Independence, COVID-19
| Item Type: | Thesis (Diploma) |
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| Subjects: | A General Works > AS Academies and learned societies (General) |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 08 Jun 2022 07:39 |
| Last Modified: | 08 Jun 2022 07:39 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/7944 |
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