Hoerunnazah, Wulan (2018) Analisis kinerja keuangan Anggaran Pendapatan dan Belanja Daerah (APBD)ditinjau dari Rasio Keuangan (Studi Kasus pada Pemerintah Kota Tasikmalaya TA. 2014-2016). Diploma thesis, UIN Sunan Gunung Djati Bandung.
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Abstract
Adanya otonomi daerah mengharuskan daerah mengelola keuangannya secara mandiri. Dalam pengelolaan keuangannya, Kota Tasikmalaya terdapat beberapa permasalahan, 1) Anggaran belanja Kota Tasikmalaya lebih banyak untuk belanja pegawai. 2) Realisasi Pendapatan asli daerah Kota Tasikmalaya pada TA. 2014-2016 lebih kecil dibandingkan pendapatan transfer. 3) Pengguna laporan keuangan kebanyakan kurang mampu memahami laporan realisasi anggaran. Penelitian ini bertujuan untuk mengetahui bagaimana kinerja keuangan APBD Kota Tasikmalaya ditinjau dari rasio keuangan tahun 2014 - 2016. Penelitian ini merupakan penelitian deskriptif kuantitatif. Teknik pengumpulan datanya yaitu teknik wawancara tidak terstruktur dan dokumentasi. Teknik analisis datanya yaitu teknik statistik deksriptif dengan beberapa rumus Rasio Keuangan. Hasil analisis menunjukan bahwa Kinerja keuangan Kota Tasikmalaya ditinjau dari rasio derajat desentralisasi termasuk kategori kurang dikarenakan rata-ratanya 15,61%. Ditinjau dari rasio ketergantungan keuangan daerah termasuk kategori sangat tinggi dikarenakan rata-ratanya 78,38%. Ditinjau dari rasio kemandirian keuangan daerah termasuk kategori tinggi dikarenakan rata-ratanya 20,01%, pola hubungannya termasuk instruktif. Ditinjau dari rasio keserasian belanja yaitu, alokasi dananya lebih banyak untuk belanja operasi dibandingkan dengan belanja modal, dimana rata-rata belanja operasi terhadap total belanja adalah 52,59%, sedangkan rata-rata rasio belanja modal terhadap total belanja adalah 47,05%. Ditinjau dari rasio efisiensi belanja rata-ratanya berada pada nilai 86,99%, sehingga dapat dikatakan efisien. Jadi secara umum dapat disimpulkan bahwa kinerja keuangan Kota Tasikmalaya tahun 2014-2016 berada dalam kategori tidak baik. The existence of regional autonomy requires the region to manage its finances independently. In its financial management, Tasikmalaya city there are several problems, 1) Tasikmalaya City spending budget is more for personnel expenditure. 2) Realization of original income of Tasikmalaya City area on TA. 2014-2016 is smaller than the transfer revenue. 3) Users of financial statements are mostly less able to understand the budget realization report. This study aims to determine how the financial performance of Tasikmalaya City Budget reviewed from the financial ratios of 2014 - 2016. This research is quantitative descriptive. Data collection techniques are unstructured interview techniques and documentation. Data analysis technique is descriptive statistic technique with some formula of Financial Ratio. The results of the analysis show that the financial performance of Tasikmalaya City is viewed from the ratio of degrees of decentralization including the category less because the average is 15.61%. Based on the regional financial dependency ratio including very high category, because the average is 78.38%. Based on the ratio of regional financial independence including high category because the average is 20.01%, the pattern of the relationship including instructive. Based on the ratio of spending compatibility,, the allocation of funds is more for operational expenditure than capital expenditure, where the average of operating expenses to total expenditure is 52.59%, while the average ratio of capital expenditure to total expenditure is 47.05%. Based on the ratio of the expenditure efficiency the average is 86.99%, so it can be said to be efficient. So generally it can be concluded that the financial performance of Tasikmalaya City 2014-2016 is bad category.
Item Type: | Thesis (Diploma) |
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Uncontrolled Keywords: | Kinerja Keungan; Anggaran Pendapatan dan Belanja Daerah; Rasio Keuangan. |
Subjects: | Accounting Accounting > Financial Reporting Accounting > Public Accounting |
Divisions: | Fakultas Ilmu Sosial dan Ilmu Politik > Program Studi Administrasi Publik |
Depositing User: | Wulan Hoerunnazah Pratama |
Date Deposited: | 16 Jul 2018 04:35 |
Last Modified: | 16 Jul 2018 04:35 |
URI: | https://digilib.uinsgd.ac.id/id/eprint/11240 |
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