Analisis Rasio Keuangan Anggaran Pendapatan Dan Belanja Daerah (Apbd) Kota Manado Untuk Menilai Kinerja Keuangan  Pemerintah Kota Manado Tahun Anggaran 2011 - 2015

Pilat, Juddy Julian; Morasa, Jenny

doi:10.32400/ja.16026.6.1.2017.45-56

Cited by 15 publications

(16 citation statements)

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“…These findings support research findings from (Pilat & Morasa, 2017), where the condition of Manado City's financial capacity is still not ideal because the Manado City Government has not yet explored the region's potential. Another study conducted by Sulila (2019) found results that the calculation of the role of Share and Growth from the local revenue of North Gorontalo Regency was under the Quadrant II category, meaning that the share contribution to the APBD was still low.…”

Section: Discussionsupporting

confidence: 85%

Share and Growth Analysis in Measuring Regional Financial Capability Level

Abdullah

Hasan²

2023

Acad. J. Interdiscip. Stud.

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This research aims to measure the Regional Financial Capability Level of Gorontalo Regency. The data used is secondary data analyzed using Share and Growth ratios. The study results indicate that the regional financial capacity of Gorontalo Regency is classified as low criteria. On top of that, Gorontalo Regency is ranked as the least ideal area because the mapping position of the regional quadrant analysis of Gorontalo Regency is in the category of quadrant four. The Government of Gorontalo Regency needs to look at the potential for local revenue. In this way, Gorontalo Regency can change its condition into an ideal and independent Gorontalo Regency. Moreover, the government also needs to strengthen policies in regional autonomy enforcement. Received: 30 August 2022 / Accepted: 25 February 2023 / Published: 5 March 2023

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Section: Discussionsupporting

confidence: 85%

Share and Growth Analysis in Measuring Regional Financial Capability Level

Abdullah

Hasan²

2023

Acad. J. Interdiscip. Stud.

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“…APBD ditetapkan dalam undangundang daerah, dan tahun anggaran APBD adalah satu tahun, dimulai pada tanggal 1 Januari dan berakhir pada tanggal 31 Desember. Analisis kinerja keuangan dalam APBD dilakukan dengan membandingkan hasil dari satu peri ode ke periode sebelumnya secara berurutan (Pilat & Morasa, 2017).…”

Section: Pendahuluanunclassified

Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah pada Pemerintah Provinsi Sulawesi Tenggara Tahun Anggaran 2016-2020

Hanifa

2021

Pencerah

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Tujuan penelitian ini yaitu untuk menganalisis kinerja anggaran pendapatan belanja daerah (APBD) Provinsi Sulawesi Tenggara mulai tahun 2016 sampai tahun 2020. Metode yang digunakan yaitu analisis deskriptif dengan menggunakan teknik analisis kuantitatif untuk perhitungan analisis kinerja pendapatan dan analisis kinerja belanja pemerintah daerah. Hasil penelitian menunjukkan bahwa perkembangan pendapatan dan belanja daerah Provinsi Sulawesi Tenggara dalam 5 (lima) tahun terakhir, mengalami perkembangan yang cukup baik. Untuk analisis kinerja pendapatan dengan analisis varian tergolong baik, namun untuk analisis derajat desentralisasi, ketergantungan dan kemandirian keuangan daerah masih rendah dan perlu ditingkatkan, walaupun analisis efektifitas pendapatan tergolong sangat efektif. Hasil analisis untuk kinerja belanja daerah dari sisi varians belanja, pertumbuhan belanja dan keserasian belanja dikatakan baik dan serasi atau seimbang dalam mengalokasikan belanja daerah karena alokasi belanja operasional lebih besar daripada belanja modal. Sedangkan tingkat rata–rata efesiensi belanja daerah Provinsi Sulawesi Tenggara selama tahun 2016–2020 sebesar 93% yang tergolong cukup efesien.

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“…Meanwhile, from the results of growth calculation, non-SDA regions have a higher growth value than SDA-producing regions. Pilat and Morasa (2017) examined the financial capabilities of a region, namely Manado City, using share and growth calculation methods. This study concluded that the financial capability condition of Manado City was far from ideal.…”

Section: Introductionmentioning

confidence: 99%

Analysis of regional financial independence, potential for growth, and health services: A case study of regencies/cities in South Sulawesi

Iskandar¹

2021

JTAKEN

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This study aims to analyze: (1) the financial independence and commitment of health services in the region; (2) the potential for growth in supporting health services in the region; and (3) the relationship pattern between financial independence and regional potential for growth to achieve the goal of fulfilling health service commitments in the region. This research is explanatory research using a quantitative approach. The results show that: (1) the average level of financial independence of regencies/cities in South Sulawesi Province fall under the high category and relatively independent in terms of source and allocation of regional budgets; (2) the average growth of all regencies/cities in South Sulawesi Province shows positive figures which implies that the prospect of their economic growth has accelerated along with several problems in each regency/city; (3) some regencies/cities with large APBD do not have an increased allocation of resources for health expenditure. On the contrary, some regencies/cities that fall under the category of low budget and financial independence have a better commitment to health service and expenditure. In addition, almost all regencies/cities categorized as having good potential for growth ended up having low performance in health expenditure. The local government has carried out fiscal decentralization, which is defined as the freedom for regions in carrying out policies related to budget politics in the region. Notwithstanding the preceding, the role of the central government is still greatly expected to advocate for the improvement of health expenditure quality.

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Analisis Rasio Keuangan Anggaran Pendapatan Dan Belanja Daerah (Apbd) Kota Manado Untuk Menilai Kinerja Keuangan Pemerintah Kota Manado Tahun Anggaran 2011 - 2015

Abstract: This study aims to assess the financial performance

Cited by 15 publications

References 0 publications

Share and Growth Analysis in Measuring Regional Financial Capability Level

Share and Growth Analysis in Measuring Regional Financial Capability Level

Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah pada Pemerintah Provinsi Sulawesi Tenggara Tahun Anggaran 2016-2020

Analysis of regional financial independence, potential for growth, and health services: A case study of regencies/cities in South Sulawesi

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