ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH DI KABUPATEN FAKFAK PROVINSI PAPUA BARAT

GENASIH, INGGIT (2022) ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH DI KABUPATEN FAKFAK PROVINSI PAPUA BARAT. Diploma thesis, IPDN.

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Abstract

ABSTRACT Problem Statement/Background (GAP): The implementation of regional autonomy and fiscal decentralization requires local governments to have greater regional financial independence. Attention to revenue management and analysis of regional income is very important for local governments. PAD in the APBD is one measure of regional financial capacity. A large PAD indicates the high independence of a region in financing the affairs of the autonomous government. On the other hand, a region cannot be said to be self-reliant if its PAD is still small. Purpose: The reeserach aims to determine financial performance in autonomus Regency of Fakfak by analyzing of Independency Ratio, Effectiveness Ratio, and local revenue Efficiency Ratio of PAD on APBD realization report of Fakfak Regency, West Papua Province. Method: The data analysis using descriptive statistical methods with data collection techniques through interviews, documentation, observation. then the data in the analysis using by the data used is the budget realization report for fiscal year of 2018-2020. Result: The findings obtained by the author in this study are that the amount of income obtained by Fakfak Regency is very small. Conclusion: The results showed that financial independency of Fakfak Regency for fiscal year of 2018-2022 amounted to an average of only 13,60% were classified as very low. Local revenue effectiviness ratio of Fakfak Regency for fiscal year of 2018-2022 avarage achievement level of 99,31% of the budget set which is classified as very effective in realizing the PAD that has been planned and Fakfak financial performance of 2018-2020 fiscal year by Local Revenue efficiency ratio as very efficient with an average of 5.0 % annually. Efforts that can be done to incrrease PAD is to increase taxpayer supervision by extensifying and intensifying local taxes. Keywords: Independency Ratio, Effectiveness Ratio, Efficiency Ratio, Realizaion Report, Regional Budget

Item Type: Thesis (Diploma)
Subjects: A General Works > AS Academies and learned societies (General)
Divisions: Campus > IPDN Kampus Jatinangor
Depositing User: Keuangan Publik FMP
Date Deposited: 13 Jun 2022 06:32
Last Modified: 13 Jun 2022 06:32
URI: http://eprints.ipdn.ac.id/id/eprint/8755

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