e_Jurnal Ilmiah Riset Akuntansi
Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022

ANALISIS PERKEMBANGAN KONDISI KESEHATAN KEUANGAN DAERAH MELALUI PENGUKURAN INDIKATOR KONDISI KEUANGAN PERMENDAGRI NO 19 TAHUN 2020 (STUDI KASUS KOTA PROBOLINGGO TAHUN 2017-2020)

Karisma Karisma (Universitas Islam Malang)
Maslichah Maslichah (Universitas Islam Malang)
Afifudin Afifudin (Universitas Islam Malang)



Article Info

Publish Date
16 Mar 2022

Abstract

This study aims to show it based on measurements of financial position indicators of Permendagri Number 19 of 2020, indicators of short-term solvency and long-term solvency have a trend that is still fluctuating but not too significant and the ratio value is close to or exceeds number 1 so that it indicates that the City of Probolinggo is still able to deal with matters related to operational expenses and obligations, both long term and short term. Then related to the solvency indicators of the Probolinggo city service, there is a trend that tends to increase every year, meaning that the expenditures spent, especially those related to serving the community by the Probolinggo City government, are getting better, however, this assessment indicator should also be applied to assess accuracy in terms of service delivery to the community. While related to financial conditions before and during the pandemic, Pprobolinggo City’s income tends to decrease overall compared to the previous Covid-19 pandemic, the decline was due to transfer income originating from balancing funds and transfer income from the provincial government.Keywords : Indicators of Conditions Finance, Local Government, Permendagri No 19 of 2020, Dimensions

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...