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All Journal ABDI EQUATOR Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Ramadhannisa, Ifanka
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Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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ANALISIS VALUE FOR MONEY PADA KINERJA KEUANGAN PEMERINTAH KOTA PONTIANAK TAHUN 2017-2022 Ramadhannisa, Ifanka
ABDI EQUATOR Vol 4, No 2 (2024): September 2024
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v4i2.100705

Abstract

It is important for local governments to manage regional budgets properly in order to achieve optimal financial performance and provide maximum benefits for the community. This research aims to measure the performance of the Pontianak City Government using the Value For Money methodology in terms of economics, efficiency and effectiveness. The method used in this research is a qualitative descriptive method. Based on the research results, it can be concluded that the performance of the Pontianak City Government as measured using the budget realization report in 2017-2022 is very economical with an average economic ratio of 108.13%. In terms of efficiency, it can be said to be efficient with an average efficiency ratio of 99.29%. In terms of effectiveness, it can be said to be effective with an average effectiveness ratio of 96.07%.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH SEBAGAI SUMBER PAD KOTA PONTIANAK (Studi Pada Badan Keuangan Daerah Kota Pontianak Tahun 2017-2021) Pramesti, Ajeng; Ramadhannisa, Ifanka; Damayanti, Fera
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64030

Abstract

This research was conducted to examine the effectiveness and contribution of local taxes to local revenue (PAD) in Pontianak City. This research uses descriptive research. The source of the data to be obtained for this research is secondary data in the form of tables on the development of Pontianak City Regional Original Revenue Realization in 2017-2021. Data analysis techniques in this study used the effectiveness ratio analysis technique and contribution ratio analysis. The research results show that in 2017-2020 the level of effectiveness of regional tax revenues is quite effective, and the contribution of local taxes to Regional Original Revenue (PAD) for 2017-2021 is very good. The Regional Government of Pontianak City should continue to improve supervision, socialization and evaluation of local taxes so that local tax revenues achieve the tax target.
Co-Authors Damayanti, Fera Pramesti, Ajeng