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Journal : Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan

Analisis Laporan Realisasi Anggaran untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Trenggalek Tahun Anggaran 2020 - 2022 Arini, Arini; Loekman, Zulvianira
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5i1, Juni.4219

Abstract

Regional governments are obliged to prepare Regional Government Financial Reports (LKPD) as a form of accountability for regional financial management. One component of the LKPD is the Budget Realization Report (LRA) which contains a number of financial information. This research aims to measure the financial performance of the Trenggalek Regency Government through analysis of the Trenggalek Regency Government's LRA for the 2020 - 2022 fiscal year. This research uses a quantitative descriptive analysis method by observing a number of financial ratios. The financial ratios observed in this research include the regional financial independence ratio, effectiveness ratio, efficiency ratio, and regional spending harmony ratio (activity ratio). The regional expenditure compatibility ratio consists of the compatibility ratio of operating expenditure to regional expenditure and the compatibility ratio of capital expenditure to regional expenditure. The results of the analysis show that the financial performance of the Trenggalek Regency Government for the 2020 - 2022 Fiscal Year based on the financial independence ratio has very low financial capacity and has an instructive relationship pattern. Based on the PAD effectiveness ratio, the Trenggalek Regency Government's financial performance is included in the quite effective category. Based on the efficiency ratio in obtaining PAD, the Trenggalek Regency Government is classified as very efficient. Meanwhile, according to the regional expenditure harmony ratio, the Trenggalek Regency Government tends to prioritize operational or routine expenditure over capital expenditure.Keywords: Budget Realization Report, Financial Performance, Financial Ratios
Analisis Rasio Keuangan Pemerintah Daerah Provinsi Lampung pada Kinerja Keuangan Daerah Arini, Arini; Erliana, Ria
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3894

Abstract

The analysis of the financial ratios of local governments serves as a foundation for evaluating the financial performance of the respective regions, providing a basis for decision-making by local authorities. The aim of this research is to assess the financial performance of the Provincial Government of Lampung based on five financial ratios. The analytical technique employed is quantitative descriptive analysis, guided by secondary data derived from the realization reports of the Lampung Provincial Government's Regional Budget (APBD) for the fiscal years 2016–2022. The analysis results reveal fluctuations in various financial indicators during the period from 2016 to 2022. The degree of fiscal autonomy (DOF) experienced a significant increase in 2022, reaching an excellent level. The overall financial capacity is generally good to very good, indicating a solid ability to manage regional finances. The effectiveness of regional original income (PAD) exhibits fluctuations, requiring further evaluation to identify the factors influencing these fluctuations. The efficiency of regional financial management is also variable, with an overall average level of efficiency. The ratio of the harmony between regional expenditure and capital expenditure tends to be low, indicating a budget allocation that is more focused on operational expenses. Proposed recommendations include improving the effectiveness of PAD, monitoring efficiency, enhancing the budget allocation for capital expenditure, and maintaining transparency and accountability in budget allocation. Through these measures, the Provincial Government of Lampung can enhance its regional financial management, support sustainable growth and development in the area, and provide better services to the community.Keywords: APBD, financial performance, Lampung, financial ratios
Co-Authors Aditya firmansyah Ahmad Parlaongan Al Fath, Miftahul Kahfi Altia Pawistri Amorine, Sheryl Andrew Fiade Anif Hanifa Setianingrum, Anif Hanifa Antoro, Fauzan Farhan Ardayati Arimurti, Trias Arini Arsel, Aditya Dwitama Aslam, Fazri Atria , Martina Aulia Wati, Aulia Ayu Oktaviani, Ayu Azainil Azainil Baharsyah , Ridwan Bayu Putra, Bayu Br. Simamora, Feronika Budiman, Andi Zahran Dama Mustika Dariati, Anis Mahmudah Darmin Darmin, Darmin Dodik Juliardi Dwika Lodia Putri Dyah Iriani Eka Puji Lestari ENNIE CHAHYADI, ENNIE Erliana, Ria Ervianingsih, Ervianingsih Faujiah, Nur Febryanti . P, Putri Feby Febryanti. P, Putri Feby Feri Fahrianto Fernando, Frandia Ferro Nika Ningsih N, Putri Dwi Firmansyah, Aditya Firmansyah, Tegar Dwi Fithrie, Souvya Fitrah Hidayah Fitri, Isnaieni Ijtima’ Amna Fitriana Fitriana Franciscus, Petra Gustini, Gustini Haeruddin Haeruddin Hasbullah, Nurhijjah Hendra Cipta Hudha, Mokhamad Choirul Husnul Khatimah, Nur Hutagaol, Iin Octaviana Idham, Syamsinar Indrani4, Farihah Isyanto, H. Puji Jaya, Raymond Trisno Juhriati Jumainap Rumjani, Zuarda Juniyanti, Indah Kaisah, Nur Karimi, Husain Faiz Khairani, Dewi Khodijah Hulliyah Kultsum, Lilik Ummi Kurniawan, Nauri Laelatuzza'rah Laili Komariyah, Laili Lambang Subagiyo Lathifah, Lathifah Lina, Nike Loekman, Zulvianira Luh Kesuma Wardhani Luthfi Arsalan, Muhammad M Zais M. Noris Made Dwi Setyadhi Mustika Maesaroh Maesaroh Manalu, Erawati Margaretha S, Giovanny Masirun masirun masirun, masirun Mastorat Matin, Iik Muhammad Malik Maulana, Restu Agung Meyla Suhendra Milanda Putri, Aprilia Muhamad Azhari Muhammad Ramli muhammad rizky, muhammad Muhammad Zidni Ilman Nafiah Mujianti, Cicik Mujianti Mulawarman, Widyatmke Gede Musaidah, Musaidah Mustakim, Putri Dwiyanti Adha Mustofa Mustofa MZ, Muhammad Amanullah Mz, Muhammad Amanulloh Nashrul Hakiem Nery Sofiyanti Ningsih, Cindi Rahayu Ningsih, Cindy Rahayu Ninik Nihayatul Wahibah Ninik Nihayatul Wahibah Noris, M Novianti, Serly Nugraha, Danuarta Nur Azizah Nurasmi, Nurasmi Nurlaili Nurlaili Pawistri, Altia Prawijaya, Ardianto Putri, Aprilia Milanda Puzi Lestari, Eka Rahmatullah, Imam Luthfi Rahmi, Syifa Aulia Rakhmat, Syahgita Rakhmawati, Fibri Ramadani, Ummi Fadhilah Ramadhani, Rika Ramadhani, Ummi Fadhilah Rangkuti, Abriadi Rasyid, Rizky Nayzila Ratnawati, Eny Refianto, Eddy Reni Farwitawati, Reni Resvani, Syahyu Rhosmiati, Rhosmiati Ririn Safitri Rohmatin, Binti Laila Rohmatin, Binti Lailatur Roza Elvyra Rubil, Rubil Safriani Rahman, Safriani Safrizal Safrizal Satia Nur Maharani Setiawan, Rinaldi Siagian, Elizabeth Simamora, Feronika Br. Sinaga, Triani Angelika Siti Istiningsih Siti Minarti Siti Ummi Masruroh Sitti Amirah Situmorang, Oktavyandi Subhannur Rahman, Subhannur Sugianto Sugianto Syam, Ardiyan Saputra Tabah Rosyadi Tajri Natra Tasalim, Rian Tegar Firmansyah Teja Sukmana, Husni Trisno, Raymond Warman Warman Wibowo, Ericha Lisa Wibowo, Wahyu Hendarto Wijaksono, Muhammad Arief Yahya, Masrur Yanti, Dessy Yulisda Yasir, Sidik Yusuf Abdurachman Zaharman Zaharman, Zaharman