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All Journal Wacana: Jurnal Ilmiah Ilmu Komunikasi PARAMUROBI YUME : Journal of Management JURNAL ILMIAH M-PROGRESS JURNAL PUSTAKA KOMUNIKASI Jurnal Pengabdian Al-Ikhlas JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan JURNAL PUBLISITAS Jurnal Ilmu Perbankan dan Keuangan Syariah Studi Ilmu Manajemen dan Organisasi Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Indonesian Journal of Multidiciplinary Research (IJoMR) HEUTAGOGIA: Journal of Islamic Education Trilogi Accounting & Business Research Jurnal Cyber PR Journal of Applied Accounting Jurnal Dinamika Ilmu Komunikasi Jurnal Bakti Dirgantara
Novita Damayanti
Universitas Multimedia Nusantara, Serpong
Religion Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Journal of Applied Accounting

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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 Alawiyah, Ratu Robiatul Alfiani Saputri, Ari Angelina, Faustina Julia Antonio, Alvito Arumdipta, Diva Alifia Budi Santoso Cakraningsih, Cakraningsih Citra Setyo Dwi Andhini Devina, Oryza Aprilia Dewi Dyah Widyastuti Dian Wijayanti Dwiyanti, Salsabilla Fernisia, Mike Fitri Khoerunnisa Hasanah, Maulidah Hia, Wiwin Veberlina Hidayah, Ahwil Lutan Hidayat, Yusron HN, M. Rustam. I Gusti Ngurah Willy Hermawan Ibnu Hamad Imanda Putra, Alfiansyah Indar indar Jaenudin Jaenudin Juhaeti Junita, Ika Elsa Kamilah, Shafa Tasya Kasmanto Miharja Kurniawati, Devy Mandar, Yasri Muminto Arief Nabilah, Hasna Nanang Winarno Ningrum, Paulina Putri Noviaty, Evi Permana, Prisma Hanindita Inggit Rachmawati, Syifa Radja Erland Hamzah Rahmawati, Nur Widya Razie Razak Rita Intan Permatasari rufaedah, arie ardiyanti Rustandi, Handi Salsabila, Malika Sangun, Enisar Santoso, Prasetya Yoga Santoso, Yedi Saputro, Dio Herman Saputro, Dio Herman siboro, sonny fransisco Sofwatun Nida, Sofwatun Suhestiwi, Rini Syafaat, Muhammad Rizky Faras Tarigan, Hairani Vera Sylvia Saragi Sitio Wicaksono, Agus Purwo