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All Journal Jati: Jurnal Akuntansi Terapan Indonesia Conference Proceedings International Conference on Education Innovation and Social Science
Rahmawati, Intan Fajar
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Economics, Econometrics & Finance Education Social Sciences

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Menilai Kinerja Keuangan dengan Analisis Rasio Keuangan: Studi Kasus BKAD Sleman Susilawati, Desi; Wardana, Linda Kusumastuti; Rahmawati, Intan Fajar
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 1, No 2: October 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.010210

Abstract

Keberhasilan dalam praktek otonomi daerah berasal dari kerja keras Pemda dalam berupaya melakukan pengelolaan keuangan sesuai dengan hukum. Masalah yang dihadapi dalam mengelola keuangan daerah adalah ketika potensi sumber daya keuangan daerah tertentu belum dimaksimalkan. Ini merupakan fakta bahwa anggaran Kabupaten Sleman masih tergantung pada pendanaan dari Pemerintah Pusat. Penelitian ini bertujuan untuk mengukur independensi pemerintah daerah dalam melaksanakan otonomi daerah di Kabupaten Sleman dengan menilai kinerja keuangan Badan Keuangan dan Aset Daerah (BKAD) berdasarkan Laporan Realisasi Anggaran (LRA) selama 5 tahun dari 2012-2016 dengan cara menganalisis rasio kemandirian keuangan regional, rasio efisiensi pembelian, analisis varian, tingkat desentralisasi, rasio ketergantungan keuangan regional, dan rasio cakupan layanan utang (DSC). Hasil penelitian menunjukkan bahwa pola hubungan kemandirian pemerintah daerah dianggap belum cukup independen, tetapi tingkat efisiensi pengelolaan keuangan dinilai efisien. Tingkat desentralisasi fiskal Kabupaten Sleman dianggap cukup karena realisasi pendapatan PAD sangat efektif, namun tingkat ketergantungan keuangan daerah terhadap pemerintah pusat dianggap sangat tinggi. Salah satu faktornya adalah karena kurangnya kontribusi dari Pajak Bumi dan Bangunan Pendapatan ke PAD. Situasi ini disebabkan oleh pendapatan Pajak Bumi dan Bangunan yang tidak efektif. Rasio pertumbuhan menunjukkan bahwa kemampuan Pemerintah Kabupaten Sleman dalam mempertahankan dan meningkatkan keberhasilan berfluktuasi. 
Performance Measurement in Kadipiro Village Government from Balance Scorecard Perspective Rahmawati, Intan Fajar; Jatmika, Surya
Proceedings International Conference on Education Innovation and Social Science 2022: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

The purpose of this study was to determine the performance of the Kadipiro Village government as measured by the balanced scorecard method. This research uses qualitative research with case study design. The resource persons in this study were the village head, village secretary, village treasurer, head of the welfare section, chairman and secretary of the Village Consultative Body, head of RT, early childhood education teacher, and head of village youth and sports. Data collection techniques using interviews, observation and documentation. Data analysis techniques with data condensation, data presentation, and drawing conclusions. The results showed that the Kadipiro Village Government had good performance, (1) The service bureaucracy for the community was in accordance with procedures or rules including the service of making population documents that made it easier for the community, as well as community empowerment contained in the Village Government Work Plan that was right on target and brought many benefits to the community. Public. The Kadipiro Village Government in managing finances has used the SISKEUDES application which makes it easy to compile financial reports, puts forward the principle of transparency by providing an accountability report at the end of the year, namely the preparation of a Medium-Term Development Plan which will be submitted to the BPD, sub-district and district, in addition to reporting in the mass media so that known to the public. The infrastructure development contained in the Village Government Work Plan is right on target by building several facilities and infrastructure such as paving roads, concrete rebates, construction of embankments and bridge repairs. For a good village community security and order system, there is a security system in every RT. The village apparatus has carried out the main tasks of their respective authority functions in accordance with the Sragen Regency Regent Regulation Number 20 of 2017 concerning Organizational Structure and Village Governance.
Co-Authors Desi Susilawati, Desi Surya Jatmika Wardana, Linda Kusumastuti