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All Journal Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan JAS (Jurnal Akuntansi Syariah)
Ema Nirwana
STIE Syariah Bengkalis
Economics, Econometrics & Finance

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Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Pada Badan Pendapatan Daerah Kabupaten Bengkalis Tahun Anggaran 2017-2018 Ema Nirwana
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.537 KB) | DOI: 10.35314/.v1i2.1743

Abstract

The purpose of this research is aimed to analysis financial working performance of Regional Revenue Agencies in Bengkalis Government in Fiscal Year 2017-2018. The data that used in is this research was secondary data from primer source that would get from Annual Report of Regional Revenue Agencies in Bengkalis Government in form of has been collected, procced and also has been audited by Republik Indonesia Financial Audit Agency in Fiscal  2017-2018. The analysis tools were Analysis of APBD Performance through the measurement ratios of financial performance. Specially this risearch used Performance Growth of PAD Analysis, Effectiveness of PAD Analysis, Efficiency of PAD Analysis and then Performance Growth Government Spending and Efficiency of Government Spending Analysis based on LRA, Fiscal 2017-2018. The result of this research conclude that : (1) Based on Performance Growth of PAD Analysis, that showed negative growth. It caused by several economic problem include external and internal Regional Revenue Agencies in Bengkalis Government (2) Seen from Effectiveness of PAD Analysis, the Effectivity of PAD organizing is quite effective for Fiscal 2017 but if we compare  for Fiscal 2018 that showed not effective. (3) Seen from Efficiency of PAD Analysis, the Efficiency of PAD organizing was very efficient for Fiscal 2017-2018. (4) Based on Performance Growth of Government Spending Analysis, that showed the amount of Government Spending has decreased for Fiscal 2017-2018. (5) Seen from Efficiency of Government Spending Analysis, the Efficiency of Government Spending organizing was very efficient for Fiscal 2017-2018. Keyword : Performance APBD Analysis, PAD, Government Spending
Analisis Basis Cash Towards Accrual Pada Laporan Keuangan Pemerintah Kabupaten Bengkalis Tahun Anggaran 2012-2014 Ema Nirwana; Jhon Suhadi
JAS (Jurnal Akuntansi Syariah) Vol 1 No 1 (2017): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

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Abstract

Penelitian ini dimulai pada Tanggal 15 Maret 2016 hingga April 2016 yang dilakukan pada Pemerintah Kabupaten Bengkalis yang Beralamat di Jl.Ahmad Yani Bengkalis, Provinsi Riau.Subjek penelitian adalah Anilisis Basis Cash Towards Accrual pada Laporan Keuangan Tahun Anggaran 2012-2014. Sedangkan Objek penelitian adalah Pemerintah Kabupaten Bengkalis. Teknik pengumpulan data wawancara dan dokumentasi.Jenis pengumpulan data yaitu penelitian Deskriptif Kualitatif.Adapun rumusan masalah yang diangkat oleh penulis bagaimana konsep cash towards accrual dalam proses penyusunan laporan keuangan terkait penyajian aset, kewajiban, dan ekuitas dana dan apa kelemahan dari basis cash towards accrual sebagai basis akuntansi yang digunakan dalam pencatatan dan penyajian laporan keuangan pemerintah. Pada penelitian ini diketahui bahwa Pemerintah Kabupaten Bengkalis dalam melakukan pencatatan sampai penyajian laporan keuangan tahun anggaran 2012-2014 menggunakan basis cash towards accrual. Masih terdapat penyajian pos-pos akrual yang belum memadai, hal ini dikarenakan kurangnya aturan teknis yang detail dan diiringi dengan ketidaksiapan pemerintah kabupaten bengkalis dalam melaksanakannya.Oleh karena itu,peneliti menyarankan bahwa diperlukannya aturan teknis yang detail terkait aset,kewajiban,dan ekuitas dana. Didukung sama sumber daya manusia yang kompetitif dibidangnya.
Co-Authors Jhon Suhadi