Analisis Kinerja Keuangan Pemerintahan

Oktrivina, Amelia; S, Ira Mariana

doi:10.17509/image.v9i1.23998

Cited by 4 publications

(4 citation statements)

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“…Financial performance is seen from a comparison of financial ratios using accounting data calculated based on information from the previous period (Sayadi, 2020). Analysis of financial ratios that can be applied to APBD includes effectiveness ratios, efficiency ratios, financial independence of local government ratios, and growth ratios are some of the parameters that can be used in analyzing the financial performance of Regional Governments in managing finances in their respective regions (Adnyani & Wiagustini, 2018;Aulia & Rahmawaty, 2020;Fitra, 2019;Kurniasih et al, 2020;Rahmasari, 2021;Rieuwpassa et al, 2021;Sartika, 2019;Siregar & Mariana S, 2020;Susanto, 2019;Zukhri, 2020). Permendagri No 19 of 2020 states that the dimension index of the Regional Government's financial condition has formulations including Financial Independence, Financial Flexibility, Operational Solvability, Short-term Solvability, Long-term Solvency and Service Solvability).…”

Section: Literature Review and Hypothesesmentioning

confidence: 99%

Comparative Analysis of Local Government Financial Performance Before and During Budget Refocusing (Study in Districts/cities in East Java Province)

Sulistianingtyas,

Suhardjanto

2023

IJMSHR

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This study aims to compare the local government financial performance before and during budget refocusing because affected by pandemic Covid-19 uses a comparative descriptive approach and aims to compare the financial independence ratio, the degree of decentralization ratio, the Local Own Revenue (PAD) effectiveness ratio, the efficiency ratio, the operating expenditure ratio, and the capital expenditure ratio. This study used panel data 38 local government using a purposive sampling technique. The method of analysis used in this research is descriptive quantitative method. The data used in this study uses secondary data from the Local Government Financial Reports (LKPD) of District/Cities in East Java Province for 2019-2020. Data analysis used the Paired Sample T-Test and Wilcoxon Ranked Test methods with SPSS software. The research show that no difference in local government financial performance before and during budget refocusing. This is influenced by the government's ability to generate Local Own revenue (PAD) and the ability of local governments to optimize their capabilities in managing regional finances. This research is expected to provide an overview and enrich research on financial performance, especially local government financial performance.

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Section: Literature Review and Hypothesesmentioning

confidence: 99%

Comparative Analysis of Local Government Financial Performance Before and During Budget Refocusing (Study in Districts/cities in East Java Province)

Sulistianingtyas,

Suhardjanto

2023

IJMSHR

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“…According to (Siregar, 2020) explains that financial reports are a structured description of the financial condition of an entity, are part of the accounting process and contain information about the entity including assets, liabilities, equity, income and costs, as well as awarding and distributions to owners. Financial statements are prepared following general principles that make it easy to understand the actual financial condition of a company.…”

Section: Financial Statementsmentioning

confidence: 99%

Analysis of Potential Bankruptcy with The Springate Method in Oil and Gas Subsector Companies Listed on The IDX 2018-2021

Rahma,

Nurdiana

2023

Int. J. Multidiscipline. Approach. Res. Sci.

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Changes in world oil prices are a things that must be considered, because they can affect the selling price of crude oil and the profits to be obtained. Apart from that, the rupiah exchange rate against the US dollar is also one thing that needs attention. These conditions become one of the considerations for investors whether the results of the investment can provide profits or have a loss. One of the problems that must be considered is financial distress. The aims of this research is to use the Springate method to analyze the potential for bankruptcy in oil and gas subsector companies. This research uses a quantitative descriptive approach and data collection uses documentation techniques by taking secondary data from the website of the Indonesia Stock Exchange. The sample was selected using certain sampling criteria, so that the sample in this study amounted to 10 companies. The results of the analysis of potential bankruptcy using the springate method in 2018 to 2020 show that there are 8 companies in the distress zone and 2 companies in the safe zone. In 2021 there are 9 companies in the distress zone and 1 company in the safe zone.

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“…Kinerja keuangan yaitu hasil pencapaian kerja dengan menggunakan indikator keuangan dalam bidang keuangan daerah yang ditentukan oleh kebijakan yang telah ditetapkan untuk mengetahui kemampuan pengelolaan keuangan daerah (Siregar & Mariana, 2020).…”

Section: Kajian Pustakaunclassified

Pengaruh Kinerja Keuangan Daerah Terhadap Alokasi Belanja Modal Pada Pemerintah Provinsi Dki Jakarta Tahun 2011-2020

Fajriati¹,

Engkus²,

Anwar³

2022

Modern dan Demokratis

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Permasalahan dalam penelitian ini adalah pemerintah Provinsi DKI Jakarta belum mampu mencapai target dalam pengalokasi belanja modal dimana tidak sesuai dengan peraturan yang telah ditetapkan sehingga dapat diartikan bahwa pemerintah Provinsi DKI Jakarta belum mengalokasikan anggaran belanja daerahnya secara maksimal ke dalam belanja modal yang berkaitan langsung dengan kepentingan publik. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kinerja keuangan daerah yang terdiri dari rasio efektivitas pendapatan asli daerah dan rasio efisiensi belanja daerah terhadap alokasi belanja modal serta untuk mengetahui seberapa besar pengaruhnya. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi dalam penelitian ini yaitu Pemerintah Provinsi DKI Jakarta. Sampel yang digunakan Badan Pengelola Keuangan Daerah Provinsi DKI Jakarta. Teknik pengumpulan data yang digunakan adalah studi dokumentasi. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukan bahwa pengaruh kinerja keuangan berupa rasio efektivitas pendapatan asli daerah dan rasio efisiensi belanja daerah secara parsial tidak daerah tidak berpengaruh terhadap alokasi belanja modal dengan nilai signifikan hasil uji masing-masing adalah 0.478 dan 0.395, serta kinerja keuangan berupa rasio efektivitas pendapatan asli daerah dan efisiensi belanja daerah secara simultan tidak berpengaruh terhadap alokasi belanja modal dengan nilai signifikasi 0.498.

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Analisis Kinerja Keuangan Pemerintahan

Cited by 4 publications

References 0 publications

Comparative Analysis of Local Government Financial Performance Before and During Budget Refocusing (Study in Districts/cities in East Java Province)

Comparative Analysis of Local Government Financial Performance Before and During Budget Refocusing (Study in Districts/cities in East Java Province)

Analysis of Potential Bankruptcy with The Springate Method in Oil and Gas Subsector Companies Listed on The IDX 2018-2021

Pengaruh Kinerja Keuangan Daerah Terhadap Alokasi Belanja Modal Pada Pemerintah Provinsi Dki Jakarta Tahun 2011-2020

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