ANALISIS RASIO KEUANGAN DAERAH DALAM MENINGKATKAN KINERJA PENGELOLAAN APBD TAHUN 2020 MASA PANDEMI COVID-19 DI KOTA LANGSA PROVINSI ACEH

MAULIA, SAFIRA (2022) ANALISIS RASIO KEUANGAN DAERAH DALAM MENINGKATKAN KINERJA PENGELOLAAN APBD TAHUN 2020 MASA PANDEMI COVID-19 DI KOTA LANGSA PROVINSI ACEH. Diploma thesis, IPDN.

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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: This study aims to describe how the financial performance of the Langsa City Government during the Covid-19 Pandemic by using the Regional Financial Independence Ratio Analysis, PAD Efficiency Ratio, Effectiveness Ratio, Harmony Ratio, and Growth Ratio, to then analyze the five ratios to see APBD performance in 2020 during the Covid-19 Pandemic in Langsa City. Method: This study uses qualitative descriptive. The data collection techniques were carried out by interview techniques, observation techniques, and documentation techniques. Result: The findings obtained by the author in this study are that the amount of income obtained by Langsa Regency is very small. Conclusion: The results of the research obtained in 2018-2020 show that the Regional Financial Independence Ratio is classified as instructive. Then the Effectiveness Ratio is quite effective with an average of 83.55%. The Efficiency Ratio is classified as very efficient with an average yield of 5.00%. Furthermore, the Routine Expenditure Ratio obtained a result of 64.73% while the Development Expenditure Ratio obtained a result of 18.45%. Then the last is the Growth Ratio with the results of the percentage growth ratio of total income getting numbers with an average of 86.94% while the percentage of PAD growth is 5.55%. The Langsa City regional government has not yet achieved the expected target due to the low local revenue during the COVID-19 pandemic and the increase in routine spending in the Langsa City area due to the large employee costs incurred. Keywords: Regional Financial Ratios, APBD Performance

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 07:57
Last Modified: 13 Jun 2022 07:57
URI: http://eprints.ipdn.ac.id/id/eprint/8788

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