ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGAN

ISKANDAR, YOGI (2019) ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGAN. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to analyze the financial performance of Jakarta Capital City Government Period 2012-2016 based on effectivity ratio, eficiency ratio, independency ratio, activity ratio, and growth ratio. The object for this research is financial report of Jakarta Capital City Government Period 2012-2016, obtained from website http://bpkd.jakarta.go.id, which is accessed at November 20th, 2017. This research was done by using descriptive methods, to describe systematically, factual and accurate about good or not the Jakarta Capital City Government financial ratio Period 2012- 2016 is. The result of this research based on activity ratio analysis shows that financial performance of Jakarta Capital City Government Period 2012-2016 effective and not effecive. Based on efficiency ratio, financial performance of Jakarta Capital City Government Period 2012-2016 is relative inefficient, which is means the cost that is used for obtaining the Local Own-Source Revenue is greater than the Local Own- Source Revenue itself. Based on independency ratio, Jakarta Capital City Government very independent in managing its local finance. Based on activity ratio, financial performance of Jakarta Capital City Government Period 2012-2016 is higher at operation expenditure than capital expenditure. Based on growth ratio, the Local Own- Source Revenue and Local Revenue experience positive growth, but there is some operation expenditure and capital expenditure in 2012-2016 which experiences negative growth. Keywords: financial performance analysis, financial of Jakarta Capital City Government, effectivity ratio, eficiency ratio, independency ratio, activity ratio, growth ratio Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemprov DKI Jakarta periode 2012-2016 berdasarkan rasio efektivitas, rasio efisiensi, rasio kemandirian, rasio aktivitas dan rasio pertumbuhan. Objek dari penelitian ini adalah Laporan Keuangan Pemerintah Provinsi DKI Jakarta Periode 2012-2016 yang diperoleh melalui website http://bpkd.jakarta.go.id, diakses pada 20 November 2017. Metode penelitian menggunakan metode deskriptif untuk menggambarkan secara sistematis, faktual dan akurat tentang baik atau tidaknya rasio keuangan Pemerintah Provinsi DKI Jakarta Periode 2012-2016. Hasil penelitian berdasarkan analisis rasio efektivitas menunjukkan kinerja keuangan Pemprov DKI Jakarta tahun 2012-2016 yang naik turun yakni efektif dan kurang efektif. Berdasarkan rasio efisiensi, kinerja keuangan Pemprov DKI Jakarta tahun 2012-2016 relatif tidak efisien yang berarti biaya yang dikeluarkan untuk memperoleh PAD lebih besar daripada perolehan PAD nya. Berdasarkan rasio kemandirian, Pemprov DKI Jakarta sangat mandiri dalam mengelola keuangan daerahnya. Berdasarkan rasio aktivitas, kinerja keuangan pemprov DKI lebih tinggi pada belanja operasi daripada belanja modal. Berdasarkan rasio pertumbuhan, PAD dan pendapatan daerah mengalami pertumbuhan yang positif, namun belanja operasi dan belanja modal ada yang mengalami pertumbuhan negatif. Kata kunci: analisis kinerja keuangan, keuangan Pemprov DKI, rasio efektivitas, rasio efisiensi, rasio kemandirian, rasio aktivitas, rasio pertumbuhan

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 634
NIM/NIDN Creators: 43216110511
Uncontrolled Keywords: analisis kinerja keuangan, keuangan Pemprov DKI, rasio efektivitas, rasio efisiensi, rasio kemandirian, rasio aktivitas, rasio pertumbuhan
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 Jan 2019 03:28
Last Modified: 22 Jan 2019 08:41
URI: http://repository.mercubuana.ac.id/id/eprint/46672

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