Analisis Rasio Keuangan Pemerintah Daerah Kota Surabaya Sebagai Tolok Ukur Good Government

Fedihartono, Clemment Marvello (2024) Analisis Rasio Keuangan Pemerintah Daerah Kota Surabaya Sebagai Tolok Ukur Good Government. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Kota Surabaya menjadi salah satu kota dengan pertambahan jumlah penduduk yang tinggi. Berdasarkan buku Dinas Kependudukan dan Pencatatan Sipil, proyeksi pada tahun 2023 penduduk Kota Surabaya berjumlah 2.997.547 jiwa, dan tahun 2024 penduduk Kota Surabaya akan meningkat menjadi 3.021.043 jiwa, yang berarti diproyeksikan pertambahan penduduk di Kota Surabaya dari tahun 2023 ke 2024 akan bertambah 23.496 jiwa atau 0,78%. Namun pada 4 tahun terakhir, Pendapatan Asli Daerah Kota Surabaya selalu belum mencapai target, yang mengindikasikan adanya kendala dalam pelaksanaan prinsip Good Government pada butir efisiensi. Salah satu cara unutk menilai kinerja berdasarkan prinsip Good Government yaitu melalui kesehatan keuangan organisasi Pemerintah Daerah. Adapun tujuan dari penelitian ini berdasarkan dari rumusan masalah yang telah dipaparkan di atas adalah untuk mengetahui hasil dari Analisis Rasio Keuangan Pemerintah Daerah Kota Surabaya Sebagai Tolok Ukur Good Government. Penelitian ini menggunakan metode deskriptif kuantitatif, dengan data sekunder yang berasal dari laman resmi Pejabat Pengelola Informasi dan Data. Hasil dari penelitian ini menunjukkan bahwa pada tahun anggaran 2019-2023 Pemerintah Kota Surabaya dalam mengelola Keuangan Daerahnya tergolong ke dalam Tidak Efisien, karena Realisasi Belanja Daerah yang selalu mendekati/lebih besar dari Realisasi Pendapatan Daerah. Namun Pemerintah Kota Surabaya dalam menggunakan sumber daya untuk perolehan PAD sudah tergolong Sangat Efektif. Dalam hal otonomi daerah, Kota Surabaya sudah tergolong pada kategori Delegatif, yang artinya Kota Surabaya suda matang dan tidak mengandalkan campur tangan pemerintah lain. Namun dalam hal pengalokasian sumber daya, Pemerintah Kota Surabaya masih terlalu banyak mengalokasikannya kepada proses penyelenggaraan pemerintahan dibandingkan dengan perolehan aset jangka panjang/aset tetap. Pada tahun anggaran ini, Kota Surabaya tidak selalu mengalami pertumbuhan keuangan yang baik, melainkan masih ada tahun angaran dimana Kota Surabaya mengalami penurunan dalam Realisasi Pendapatan Asli Daerah dan Realisasi Belanja Daerahnya.

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