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ANALISIS KINERJA KEUANGAN KOTA MAGELANG PERIODE 2016 – 2021 PENILAIAN KINERJA BERDASARKAN RASIO KEUANGAN Afifah, Annisa Nur; Febriyan, Ilyas; Bharata, Risma Wira
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1473

Abstract

This study aims to examine the financial performance of the local government of Magelnag City for the 2016-2021 fiscal year period. This calculation is carried out using financial ratios which include the regional independence ratio, effectiveness ratio, efficiency ratio and revenue growth analysis. This research uses a quantitative descriptive method with ratio analysis. The secondary data used in this analysis is the Magelang City APBD Realization Report for the period 2016-2021. Based on the results of the study, the level of independence of Magelang City for the 2016-2021 budget period is in the good category, the effectiveness ratio shows very effective, the efficiency ratio shows less efficient performance, while for revenue growth analysis for the 2016-2021 budget period shows fiscal year instability. The local government of Magelang city is expected to be able to accelerate revenue growth by implementing regional financial management properly, increasing regional economic potential and resource quality.  
ANALISIS KINERJA BELANJA DALAM LAPORAN REALISASI ANGGARAN (LRA) PADA KEMENTERIAN KESEHATAN REPUBLIK INDONESIA TAHUN ANGGARAN 2019-2021 Amelia, Panca Safira; Nursyahbani, Daniswara; Bharata, Risma Wira
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1521

Abstract

The information in the Budget Realization Report (LRA) that has been published by a public institution can be used to improve the situation’s financial performance. The Budget Realization Report is one of several work unit financial accountability reports that are still in use. Report readers will be able to conduct an analysis of the performance of financial reports, including an analysis of income, an analysis of expenditure, and an analysis of financing, according to Budget Realization Report. The purpose of this research is to find out and analyze the spending performance in Budget Realization Report of the Ministry of Health Republic Indonesia. the analysis method used in this study is the descriptive quantitative method. The following analysis wa carried out: Analyzes of the Variants of Expenditure (Spending Difference), Expenditure Growth, Conformity of Expenditure, and Efficiency of Expenditure. Based on the analysis that was done, it can be seen that the Budget Realization Report of The Ministry if the Health for the 2019, 2020, and 2021 will be as: Variances are higher in 2019 (5,40%) than 2020 (4,50%) and 2021 (2,85%), meanwhile spending growth ratio at the start of Coronavirus Pandemic, 2020, increased by 51,90%. At 2021 spending growth faster that is 103,81%. After the Pandemic Covid-19, the Ministry of Health reported an increases of 77,85% as a result of the overall expenditure growth