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All Journal Jurnal Riset Akuntansi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Najla Aulia Nur Ramadhianti
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Economics, Econometrics & Finance

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Analisis Kinerja Keuangan Pemerintah Kabupaten Sleman Pada Tahun 2019-2022 Najla Aulia Nur Ramadhianti; Cicih Widianingsih; Suci Nasehati Sunaningsih
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.1942

Abstract

Based on calculations in financial ratios, this study was conducted to assess the financial performance of the Sleman Regency Government in managing local original revenue in 2019–2022. Secondary data, which includes information from the Cash Flow Statement, Balance Sheet, and Budget Realization Statement, are used. It was taken from https://ppid.slemankab.go.id website. This study used quantitative descriptive data analysis. Referring to the results of data calculations, it shows that cooperation between the Regional Government of Sleman Province and the Central Government in recognizing and solving current problems is less than ideal.
Analisis Kinerja Realisasi Anggaran Pendapatan dan Belanja Daerah Pada Pemerintahan Kabupaten Magelang Tahun 2018-2022 Najla Aulia Nur Ramadhianti; Sherindea Permata Agita; Meylisa Eka Putri; Yusni Kartika Cahyaningtyas; Herlina Manurung
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.150

Abstract

With regard to the ratio of fiscal decentralization, effectiveness of PAD, regional financial efficiency, and compatibility of regional spending, this study intends to analyze the regional financial performance of Magelang Regency. This study examines the financial position of the Magelang Regency Government from 2018 to 2022 using quantitative descriptive analysis. According to the decentralization degree ratio analysis, the Magelang Regency Government Budget generates high revenue figures, with an average decentralization rate of 97.50% between 2018 and 2022. According to the variance analysis, the expenditure performance of the Magelang district government in general can control the budget, so that it can achieve an average surplus of Rp. 755,037,801,786.6 (remaining after budget calculation) between 2018 and 2022. According to the variance analysis, the expenditure performance of the Magelang district government in general can control the budget, so that it can achieve an average surplus of Rp. 755,037,801,786.6 (remaining after budget calculation) between 2018 and 2022. The Magelang Regency Government spent 93.09% of its total budget on direct expenditures in 2018–2022, while only 1.39% was allocated for indirect expenditures. Based on the analysis of expenditure efficiency, the efficiency level of the Magelang Regency Government for the 2018–2022 fiscal year can be assessed as efficient, with an average of 98.85%. Annual operating expenses for the short term are still prioritized by the Magelang Regency Government over capital expenditure for long-term growth in its regional budget.
Co-Authors Cicih Widianingsih Herlina Manurung Meylisa Eka Putri Sherindea Permata Agita Suci Nasehati Sunaningsih Yusni Kartika Cahyaningtyas