ANALISIS RASIO KEUANGAN DAERAH ATAS LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) (Studi Kasus Pada Pemerintah Daerah Kota Depok Tahun Anggaran 2011-2015)

PRIYATNA, ASEP (2017) ANALISIS RASIO KEUANGAN DAERAH ATAS LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) (Studi Kasus Pada Pemerintah Daerah Kota Depok Tahun Anggaran 2011-2015). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

ABSTRACT This research aims to determine the Financial Performance of Depok city in fiscal year 2011-2015 budget: the ratio of fiscal decentralization, local selfsufficiency ratio, the ratio of effectiveness and efficiency ratio. This research is a quantitative descriptive research. This research was conducted in financial management services and asset income areas (DPPKAD) of the city depok collecting data using the method of documentation. data analysis techniques using the formula: the ratio of fiscal decentralization, self-sufficiency ratio, the ratio of the effectiveness and efficiency ratios. The analysis showed that the financial performance of Depok city seen from the ratio of fiscal decentralization can be considered sufficient, for an average of 29%. the ratio of local independence classified consultative or less financial capability, for an average of 41%. effectiveness ratio of the area's ability to realize revenue can be categorized as highly effective in taxes and levies which have been planned to reach the target, because the average ratio of 111%. efficiency ratio is quite efficient because the value of the ratio is relatively stable at between 21% -30%. this is due to the considerable margin between income taxes and levies with tax costs. Keywords: local financial performance, fiscal decentralization ratio, independence ratio, effectiveness ratio, efficiency ratio. ABSTRAK Penelitian ini bertujuan untuk mengetahui Kinerja Keuangan Daerah Kota Depok pada Tahun Anggaran 2011-2015 dilihat dari : (1) Rasio Desentralisasi Fiskal, (2) Rasio Kemandirian Daerah, (3) Rasio Efektivitas PAD, dan (4) Rasio Efisiensi PAD. Penelitian ini merupakan penelitian deskriptif kuantitatif. Penelitian ini dilaksanakan di Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah (DPPKAD) Kota Depok. Pengumpulan data menggunakan metode dokumentasi. Teknik analisis data menggunakan Rumus : Rasio Desentralisasi Fiskal, Rasio Kemandirian Daerah, Rasio Efektivitas PAD, Rasio Efisiensi PAD. Hasil analisis menunjukkan bahwa Kinerja Keuangan Daerah Kota Depok dilihat dari (1) Rasio Desentralisasi Fiskal dapat dikategorikan Cukup, karena rata-rata sebesar 29%. (2) Rasio Kemandirian Daerah tergolong Konsultatif atau kemampuan keuangan kurang, karena rata-rata sebesar 41%. (3) Rasio Efektivitas PAD kemampuan daerah merealisasikan PAD dapat dikategorikan sangat efektif dalam penerimaan pajak dan retribusi daerah yang telah direncanakan mencapai target, karena rata-rata rasionya sebesar 111% (4) Rasio Efisiensi PAD tergolong cukup efisien karena nilai rasionya tergolong stabil di diantara 21%-30%. Hal ini diakibatkan terjadinya selisih yang cukup besar antara pendapatan pajak dan retribusi daerah dengan biaya pajak. Kata Kunci : Kinerja Keuangan Daerah, Rasio Desentralisasi Fiskal, Rasio Kemandirian, Rasio Efektivitas PAD, Rasio Efisiensi PAD

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 015
NIM/NIDN Creators: 43213010008
Uncontrolled Keywords: Kinerja Keuangan Daerah, Rasio Desentralisasi Fiskal, Rasio Kemandirian, Rasio Efektivitas PAD, Rasio Efisiensi PAD
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik > 352.4 Financial of Public Administration/Anggaran Administrasi Negara
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik > 352.5 Property Administration and Budgets/Administrasi Properti dan Anggaran
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 20 Jul 2018 00:49
Last Modified: 25 Nov 2021 16:22
URI: http://repository.mercubuana.ac.id/id/eprint/43749

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