ROKHIM, PUTRI EVELYNA (2023) ANALISIS KINERJA KEUANGAN KABUPATEN JOMBANG PROVINSI JAWA TIMUR. ANALISIS KINERJA KEUANGAN KABUPATEN JOMBANG PROVINSI JAWA TIMUR.
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PUTRIEVELYNA_30.0834_ANALISIS KINERJA KEUANGAN KABUPATEN JOMBANG PROVINSI JAWA TIMUR.pdf Download (556kB) | Preview |
Abstract
ABSTRAK Kinerja keuangan pemerintah daerah yakni kemapuan suatu pemerintah untuk memaksimalkan sumber penerimaan daerah agar efektif dan efisien dalam penggunaan angaran pendapatan dan belanja daerah. Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah daerah kabupaten Jombang tahun anggaran 2018-2022, mengetahui faktor penghambat pelaksanaan kinerja keuangan, menjelaskan upaya dalam pelaksanaan kinerja keuangan. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif dan pengumpulan data mengunakan teknik wawancara, observasi, dan dokumentasi. Penelitian ini mengunakan teori analisis rasio keuangan oleh mahmudi yang terbagi atas rasio derajat desentralisasi fiskal, rasio kemandirian keuangan daerah, rasio efektivitas dan rasio efisiensi Pendapatan Asli Daerah. Hasil penelitian ini menunjukkan analisis rasio derajat desentralisasi sebesar 19,4 % termasuk ke dalam kriteria kurang, analisis rasio kemandirian keuangan daerah sebesar 24,6% yang tergolong pada kemampuan keuangan kategori rendah dan pola hubungan konsultatif, analisis rasio efektifitas pendapatan asli daerah sebesar 112.1% yang artinya pengukuran efektifitas tergolong pada kriteria sangat efektif. Analisis rasio efisiensi Pendapatan Asli Daerah sebesar 96% yang tergolong pada kriteria kurang efisien. Berdasarkan hasil penelitian di Kabupaten Jombang, di Kabupaten Jombang tergolong masih rendah dalam mendukung pelaksanaan otonomi daerah namun mengalami peningkatan setiap tahunnya. Untuk mengatasi permasalahan tersebut saran peneliti yakni dengan mengoptimalkan kembali peningkatan terhadap intensifikasi dan ekstensifikasi sumber-sumber pendapatan sesuai potensi yang ada, mengoptimalkan penerimaan pajak daerah dan retribusi daerah, rotasi pegawai dengan menyesuaikan bidang kompetensi yang dimiliki dari setiap pegawai dan menambah jumlah tenaga operator yang lebih berkompeten dalam memaksimalkan penggunaan aplikasi yang berkaitan dengan sistem informasi keuangan daerah agar lebih mempermudah pelaksanaan penganggaran. Kata kunci : Analisis, Kinerja Keuangan, Analisis Rasio Keuangan. iii ABSTRACT Regional government financial performance, the ability of a government to maximize regional revenue sources so that it is effective and efficient in the use of regional income and expenditure budgets. the percentage of the degree of decentralization of Jombang Regency in 2018-2022 is 19.4%, which means it is included in the less criteria. The reason is the small contribution of Local Original Income (PAD) and the target used for the determination of Local Original Income (PAD) is small so that the regional financial performance of Jombang Regency is still lacking to increase the receipt of Regional Original Income (PAD) which is used to finance the regional autonomy process. This study aims to analyze the financial performance of the local government of Jombang district for the 2018-2022 fiscal year. This study used a qualitative method with a descriptive approach and data collection used a descriptive method with an inductive approach. This study uses the theory of financial ratio analysis by mahmudi which is divided into the ratio of the degree of fiscal decentralization, the ratio of regional financial independence, the ratio of effectiveness and efficiency ratio of Regional Own Revenue. The results of this study show that the ratio analysis of the degree of decentralization of 19.4% is included in the less criteria, the ratio analysis of regional financial independence is 24.6% which belongs to the low category of financial capacity and consultative relationship patterns, the ratio analysis of the effectiveness of the regional original income is 112.1% which means that the measurement of effectiveness belongs to the criteria of very effective. Analysis of the efficiency ratio of Local Own Revenue of 96% which is classified as less efficient criteria. Based on the results of research in Jombang Regency, Jombang Regency is still relatively low in supporting the implementation of regional autonomy but has increased every year. To overcome this problem, the researcher's suggestions are to re-optimize the increase in the intensification and extensification of sources of income according to the existing potential, optimizing regional tax revenues and regional levies, rotating employees by adjusting the areas of competence possessed by each employee and increasing the number of operators. competent in maximizing the use of applications related to regional financial information systems to make it easier to implement budgeting. Keywords: Analysis, Financial Performance, Financial Ratio Analysis.
| Item Type: | Article |
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| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 23 May 2023 07:22 |
| Last Modified: | 23 May 2023 07:22 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/12585 |
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