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All Journal Jurnal Pendidikan Akuntansi dan Keuangan BALANCE Jurnal Akuntansi dan Bisnis
Kusumadewi, Veronika Perwita
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Economics, Econometrics & Finance Education

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KINERJA KEUANGAN PEMERINTAH PROVINSI SUMATERA SELATAN TAHUN ANGGARAN 2015-2019 Kusumadewi, Veronika Perwita
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i1.3402

Abstract

This study aims to evaluate the financial performance of the regional government of South Sumatra province over a period of five years (2015-2019). Financial ratio analysis is carried out to assess the financial performance of the regional government of South Sumatra Province. This research uses descriptive quantitative method. Research data in the form of secondary data, namely the Regional Government Financial Report of South Sumatra Province in 2015-2019. The research data was then analyzed using analysis of regional financial ratios, namely independence ratio, effectiveness ratio, efficiency ratio, growth ratio and harmony ratio. The results showed that the financial performance of the Government of South Sumatra Province is quite good but not optimal. Although the level of regional independence of the Government of South Sumatra Province is quite high, but the management of Regional Native Income (PAD) has not been effective and efficient enough. Analysis of ratio to PAD of South Sumatra Province shows that it has not entirely met the criteria effectively and efficiently. Revenue and spending growth in South Sumatra Province is still volatile from year to year. The calculation of the harmony ratio also shows operating expenditures dominate the allocation of regional spending instead of capital expenditures
Comparative Study on Financial Performance of Higher Education Legal Entities (PTN-BH) Before and During the Covid-19 Pandemic Kusumadewi, Veronika Perwita; Yudianto, Ivan
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.61294

Abstract

This study aims to determine the financial performance of Higher Education Legal Entities (PTN-BH) before and during the Covid-19 pandemic by using financial ratio assessments. The sampling technique was carried out using a purposive sampling method so that a total sample of 10 PTN-BH was obtained. The type of data used in this research is secondary data in the form of published financial report documents. The indicators for measuring financial performance consist of CR (Current Ratio), ROA (Return on Assets), ROE (Return on Equity), POBO (Operating Income to Operating Expenses) and FAT (Fixed Asset Turnover). Data analysis was performed using paired sample t test and Wilcoxon test. The results showed that there was no significant difference between PTN-BH before and during the Covid-19 pandemic in the ratios of ROA, ROE, POBO and FAT. While there are significant differences in the CR ratio.
Co-Authors Yudianto, Ivan