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Journal : Journal of Applied Accounting

Analisis Kinerja Keuangan Laporan Realisasi Pendapatan dan Belanja Daerah Kota Tasikmalaya Tahun 2020-2022 Salsabila, Malika; Siboro, Sonny Fransisco; Damayanti, Novita; Kamilah, Shafa Tasya
Journal of Applied Accounting Vol 3 No 1 (2024): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i1.846

Abstract

Although Tasikmalaya City’s revenue has increased in recent years, this study shows that the city government is still dependent on support from the central government. Nonetheless, the evaluation shows that the local financial management of Tasikmalaya City is working well and efficiently, although there are some problems with the management of routine expenditures that need to be improved. The results suggest that the Tasikmalaya municipal government should improve the management of routine expenditure to be more in line with the regional revenue and expenditure budget (APBD) and to optimize the use of capital to improve the effectiveness and efficiency of government operations. This could improve local financial independence and reduce their dependence on the central government. This research is quantitative and uses data from the annual report on the realization of the Tasikmalaya city regional revenue and expenditure budget from 2020 to 2022. The analysis was conducted using ratio analysis techniques to evaluate the efficiency, effectiveness, growth, and harmony of regional financial management. Furthermore, research can be conducted to identify methods that can be used by the Tasikmalaya city government to improve the management of routine expenditure as well as to find components that cause a decrease in revenue in 2022. In addition, further research could concentrate on how improvements in routine expenditure management impact local economic growth and the quality of public services. Keywords: financial performance, realization, regional, tasikmalaya.
Co-Authors Agus Alimuddin Agus Purwo Wicaksono Alawiyah, Ratu Robiatul Alfiani Saputri, Ari Ali, Muhammad Yusril Angelina, Faustina Julia Antonio, Alvito Apriliah, Mifta Ardoyo, Novalia Agung Wardjito Arumdipta, Diva Alifia Bambang Purwanto Bella Okta Sari Miranda Budi Santoso Cakraningsih, Cakraningsih Citra Setyo Dwi Andhini Dedeh Fardiah Devina, Oryza Aprilia Dewi Dyah Widyastuti Dian Wijayanti Dwiyanti, Salsabilla Dyah Widyastuti , Dewi Ferizal Masra Fernisia, Mike Fitri Khoerunnisa Hasanah, Maulidah Hia, Wiwin Veberlina Hidayah, Ahwil Lutan Hidayat, Yusron HN, M. Rustam. I Gusti Ngurah Willy Hermawan Ibnu Hamad Imam Adiyana Imanda Putra, Alfiansyah Indar indar Jaenudin Jaenudin Juhaeti Juhaeti, Juhaeti Junaedi, Ari Junita, Ika Elsa Kamilah, Shafa Tasya Kasmanto Miharja Kristiyanto, Mas Aryo Kurniawati, Devy Linda Barus Mandar, Yasri Misnawati, Desy Muhammad Arif Muhammad Eka Purbaya Mukayani, Rini Muminto Arief Nabilah, Hasna Nanang Winarno Ningrum, Paulina Putri Noviaty, Evi Oji Kurniadi Perdana, Bosya Permana, Prisma Hanindita Inggit Qotrunnada, Suci Rachmawati, Syifa Radja Erland Hamzah Rahmawati, Cynthia Rahmawati, Nur Widya Razie Razak Rita Intan Permatasari rufaedah, arie ardiyanti Rustandi, Handi Salsabila, Malika Sangun, Enisar Santoso, Prasetya Yoga Santoso, Yedi Saputra, Dhimas Rosanto Saputro, Dio Herman Saputro, Dio Herman Seli, Fenny Yutika Septiria, Dalima siboro, sonny fransisco Sofwatun Nida, Sofwatun Suhestiwi, Rini Sunarto Sunarto Sunda Ariana, Sunda Sungkono Sungkono Susantoro, Sigit Syafaat, Muhammad Rizky Faras Tarigan, Hairani Tateng Sukendar Vera Sylvia Saragi Sitio Wendra, Ario Wida Nofiasari Yosepha, Sri Yanthy Yumarni, Asmara