Sari, Riski Purnama (2021) Analisis Rasio Keuangan Anggaran Pendapatan dan Belanja Daerah (APBD) untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Bangkalan Tahun 2019 – 2021. (Financial Ratio Analysis of the Regional Revenue and Expenditure Budget (APBD) to Assess the Financial Performance of the Regional Government of Bangkalan Regency in 2019 – 2021). Undergraduate thesis, Universitas 17 Agustus 1945 surabaya.
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Abstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan Pemerintah Kota Bangkalan yang diukur dengan menggunakan rasio keuangan daerah dan untuk mengetahui dan menganalisis faktor-faktor yang menyebabkan naik turunnya rasio keuangan daerah Pemerintah Kota Medan. Rasio keuangan daerah yang digunakan adalah : (1) Rasio kemandirian keuangan daerah, (2) rasio derajat desentralisasi fiscal, (3) rasio efektivitas PAD, (4) rasio keserasian belanja. Penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif deskriptif. Data yang diolah adalah Ringkasan Anggaran Pendapatan dan Belanja Daerah Tahun Anggaran 2019 - 2021 yang didapatkan dari Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Bangkalan. sehingga memberikan gambaran yang cukup jelas untuk penulis menganalisis serta membandingkan dengan teori yang ada. Hasil perhitungan dan analisis Kinerja Keuangan Daerah dapat disimpulkan, bahwa pola hubungan tingkat kemandirian daerah Kabupaten Bangkalan berada pada kriteria instruktif. Tingkat kemandirian daerah yang rendah sekali ini menunjukkan lemahnya kemandirian Pemeritah Kabupaten Bangkalan dimana masih sangat ketergantungan pada konstribusi serta perananan pemerintah pusat. Tingkat Derajat Desentralisasi Fiskal Pemerintah Daerah Kabupaten Bangkalan masih kurang, Hal ini menunjukkan lemahnya kemampuan pemerintah daerah dalam melaksananakan otonomi daerah. Namun, tingkat Efektivitas pengelolaan keuangan daerah Kabupaten Bangkalan terbilang sangat efektif. Hal ini menggambarkan tingkat kemampuan daerah semakin baik. Rasio Keserasian Belanja menunjukkan keseimbangan antar belanja belum seimbang. Pemerintah Daerah lebih banyak menggunakan dana untuk kegiatan Belanja Tidak Langsung dibandingkan dengan kegiatan Belanja Langsung. Semestinya Belanja Langsung lebih besar dari Belanja Tidak Langsung.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Analisis Rasio Keuangan APBD, Kinerja Keuangan Pemerintah Daerah. |
| Subjects: | H Social Sciences > HJ Public Finance J Political Science > JS Local government Municipal government |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1221700130 Riski Purnama Sari |
| Date Deposited: | 11 May 2023 01:57 |
| Last Modified: | 11 May 2023 01:57 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/23104 |
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