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Tiffany NP Gah
Politeknik Negeri Kupang

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FINANCIAL PERFORMANCE ANALYSIS KUPANG CITY REGIONAL GOVERNMENT Sri Endar Utami; Agusta Amanda Wulandari; Tiffany NP Gah
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Maintenance government area based with principle autonomy area. Maintenance government areas are also marked with it changed system centralization become directed decentralization For speed up realization well-being Indonesian society. So from That every area sued For more independent in organize and manage affairs his government , incl in manage finance area. One deep vital cycle management finance area that is reporting carried out every end period accounting , in form report finance government regional (LKPD). LKPD can utilized as means in do analysis performance so that can increase role report finance That yourself . Therefore that , writer will do study more in For know performance Kupang City Regional Government for 5 years last . Study This use approach descriptive quantitative . The data collection method will be done with documentation . the data form Report Realization Budget contained in the 2018-2022 BPK Audit Results Report . the data Then analyzed use analysis ratio finance form ratio independence finance area ,ratio dependency finance area , ratio degrees decentralization , ratio effectiveness income original area , ratio efficiency finance area , ratio harmony and ratio growth . Research results state that role government center more dominant in finance maintenance government Kupang City area , dependency finance government area to center form transfer income for 5 years last very high , percentage income original area not enough If compared to with the entire total revenue , effectiveness income original area for 5 years final Enough effective . government area requires sufficient funds big even up every year during For finance operational government However capital expenditure is increasing decrease every the year . On the other hand , growth income from 2018 until with 2022 likely down , meanwhile growth shopping fluctuating operational and capital expenditures for 5 years last Therefore That Kupang City Regional Government expected can maximizing potency acceptance in the area . That thing To use reduce dominant government center in finance maintenance Kupang City Regional Government .