Analisis Laporan Arus Kas Pemerintah Daerah (Studi Empiris Di Pemerintah Kota Madiun)

Abstract

This research was conducted with the aim to know the growth of cash flow that existed in the Cash Flow Statement in Madiun city government during 2012-2106. By creating a Cash Flow Statement, it will know the real cash movement from the beginning of the year to the end of the year, otherwise it can be known how much cash is used, for what cash is used for one operational year. This research is quantitative descriptive by using municipal government of Madiun as its object, especially in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) as the agency that manage the assets of local government and preparing financial report. The data used is secondary data obtained from the official website of Madiun city government as well as data taken directly from the office of BPKAD. In this study obtained the result that overall growth of cash flow in 2012-2016 of operating activities, investment activities and financing activities show the financial performance both from the government of Madiun City. And from the free cash flow analysis results obtained during 2012 -2016 there is substantial free cash flow, so that with a large free cash flow indicates that local governments have surplus cash that can be used to supplement the reserve fund, pay off the local debt or invest in the form of equity participation

Analisis Ekuitas Pemerintah Pusat

“…Kenaikan atau penurunan ekuitas pemerintah pusat dalam neraca dapat disebabkan dari kenaikan atau penurunan berbagai pos lain dalam neraca (Pandowo & Kudhori, 2017). Untuk melakukan analisis penyebab kenaikan dan penurunan ekuitas dilakukan inventarisasi terlebih dahulu beberapa pos neraca dengan nilai signifikan yaitu Aset Tetap, Kewajiban Jangka Panjang, Investasi Permanen, dan Aset Lancar.…”

Operating Cash Flow Analysis of Indonesian Provincial Government

“…Several researchers have conducted studies on the cash flow statements of local governments in Indonesia. The large free cash flow in the Madiun city government indicates that the government has excess cash that can be used to pay off regional debts, increase reserve funds or make investments in the form of equity participation (Pandowo and Kudhori, 2017). The assessment of the financial performance of the Talaud local government is carried out using cash flow statement analysis techniques, and the results show that improving the performance of local governments can be seen from government cash expenditures and revenues in certain short-term periods and can predict future financial conditions (Essing et al, 2014).…”

“…The cash flow statement presents information on cash inflows and cash outflows from operating, investing, and financing activities. Research on the analysis of local government cash flow statements in Indonesia is still analyzing one region (district or city) only ( [11], [12], [13]), while the scope of the provincial government is still limited. This study aims to analyze the operating cash flows of the provincial government in Indonesia (34 provincial governments).…”

Analisis Penentuan Cadangan Kas Badan Layanan Umum

“…Selanjutnya Pandowo & Kudhori (2017) menjelaskan bahwa arus kas bebas yang cukup besar, sehingga dengan adanya arus kas bebas yang besar mengindikasikan bahwa pemerintah daerah mempunyai kelebihan kas (surplus) yang dapat digunakan untuk menambah dana cadangan, melunasi hutang atau melakukan investasi dalam bentuk penyertaan modal. Purba & Johanes (2010) menjelaskan adanya dana cadangan dapat meningkatkan cash flow organisasi untuk digunakan sebelum dana dari pemerintah disetujui.…”

“…Dari uraian permasalahan dan dampak yang ditimbulkan, sebaiknya pengelola BLU dapat membuat cadangan kas untuk digunakan sebagai operasional dan belanja modal pada awal tahun berjalan. Penelitian ini mendukung penelitian dilakukan oleh Rifandi & Shefiani (2019), Pandowo & Kudhori (2017), Saputra (2016) dan Purba & Johanes (2010) yang menyebutkan bahwa cadangan kas perlu dilakukan.…”