ANALISIS INDIKATOR KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI WILAYAH BOGOR, DEPOK, TANGERANG, DAN BEKASI (BODETABEK) TAHUN 2012-2016

FEBRIANI, FANNY (2019) ANALISIS INDIKATOR KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI WILAYAH BOGOR, DEPOK, TANGERANG, DAN BEKASI (BODETABEK) TAHUN 2012-2016. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The research aims to know and analyst the financial performance indicators between districts/cities in the Bodetabek region during 2012-2016. This study used secondary data obtained from the Central Bureau of Statistics and the Agency for Financial Management and Asset. The financial performance in managing the local budget revenues was observed from the revenue variant, the degree of decentralization, the local financial independence and the revenue development. The financial performance in managing the local budget expenditures was reviewed from the expenditure variant, the expenditure balance, and the expenditure efficiency. The used research design was descriptive quantitative research. The data was collected using documentation and was analyzed by financial ratios. Based on the results of the financial ratio analysis on the district / city government budget in the Bodetabek region between 2012-2016, it shows that the financial performance of the district / city governments in the Bodetabek region is good. However, based on efficiency ratios in less efficient criteria and activities carried out still dominate the allocation of apparatus expenditure compared to routine / development expenditure. Keywords: Regional Financial Performance, Financial Ratios Budget APBD, Eficiency Ratio, Activity Ratio Penelitian ini bertujuan untuk mengetahui dan menganalisis indikator kinerja keuangan antara Kabupaten/Kota di wilayah Bodetabek selama tahun 2012-2016. Penelitian ini menggunakan data sekunder yang diperoleh dari Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI). Kinerja keuangan dalam pengelolaan anggaran pendapatan dan belanja daerah ditinjau dari kemandirian, efektivitas, efisiensi, aktivitas dan pertumbuhan pendapatan daerah. Desain penelitian yang digunakan adalah penelitian deskriptif kuantitatif. Data dikumpulkan dengan metode pencatatan dokumen dan kemudian dianalisis dengan rasio keuangan. Berdasarkan hasil analisis rasio keuangan pada APBD pemerintah kabupaten/kota di wilayah Bodetabek tahun 2012-2016 menunjukkan bahwa kinerja keuangan pemerintah kabupaten/kota di wilayah Bodetabek sudah baik. Akan tetapi berdasarkan rasio efisiensi dalam kriteria yang kurang efisien dan aktivitas yang dilakukan masih mendominasi untuk pengalokasian belanja aparatur dibandingkan dengan untuk belanja rutin/pembangunan. Kata kunci: Kinerja Keuangan Daerah, Rasio Keuangan APBD, Rasio Efisiensi, Rasio Aktivitas

Item Type: Thesis (S1)
Call Number: SE/32/19/179
NIM: 43215010256
Uncontrolled Keywords: Kinerja Keuangan Daerah, Rasio Keuangan APBD, Rasio Efisiensi, Rasio Aktivitas
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 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: 27 Dec 2019 04:48
Last Modified: 27 Dec 2019 04:48
URI: http://repository.mercubuana.ac.id/id/eprint/53086

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