ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN PURWOREJO TAHUN 2018-2020

  • Fauziah Ayu Setyaning Tyas* Universitas Tidar, Indonesia
  • Utpala Rani* Universitas Tidar, Indonesia
DOI: https://doi.org/10.55047/transekonomika.v2i3.125
Keywords: Financial Performance, Regional Revenue and Expenditure Budget (APBD), Ratio Analysis

Abstract

This study aims to analyze the performance of the Regional Revenue and Expenditure Budget (APBD) of Purworejo Regency in terms of financial ratios for 2018-2020. This study uses a quantitative descriptive analysis method, with data in the form of secondary data, namely the Purworejo Regency Regional Budget Realization Report 2018-2020 obtained from the purworejokab.go.id website. The data were analyzed using financial ratios, including: analysis of regional income variance, analysis of the ratio of regional independence, analysis of effectiveness on PAD, as well as an analysis of efficiency ratios. The results of the study highlight that the financial performance of the Purworejo Regency Regional Revenue and Expenditure Budget for 2018-2020 is said to be good, which can be seen from the regional income variance with an average of 100.53%. Nevertheless, the level of independence is still very low with an average of 13.65%, but the PAD effectiveness ratio and PAD efficiency ratio analysis in Purworejo district are very effective and efficient with an average analysis of 104.8% and 93.57%, respectively.

Downloads

Download data is not yet available.

References

Abdul Halim, M. S. K. (2013). Akuntansi Sektor Publik: Akuntansi Keuangan Daerah. Salemba Empat.
Budiati, Y., Yani, T. E., & Universari, N. (2012). Minat Mahasiswa Menjadi Wirausaha (Studi Pada Mahasiswa Fakultas Ekonomi Universitas Semarang). Jurnal Dinamika Sosbud, 14(1), 89–100.
Isna, M. N., Rodhiyah, R., & Nurseto, S. (2013). Pengaruh kompensasi dan lingkungan kerja terhadap kinerja karyawan (studi kasus pada karyawan bagian operasi terminal PT.(PERSERO) PELINDO III Terminal Petikemas Semarang). Jurnal Ilmu Administrasi Bisnis, 2(3), 19–24.
Khusaini, M. (2018). Keuangan Daerah. Universitas Brawijaya Press.
Kumalasari, D., & Riharjo, I. B. (2016). Transparansi dan akuntabilitas pemerintah desa dalam pengelolaan alokasi dana desa. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 5(11).
Machmud, M. (2016). Tuntunan Penulisan Tugas Akhir Berdasarkan Prnsip Dasar Penelitian Ilmiah. Research Report.
Mardiasmo. (2009). Akuntansi Sektor Publik. Andi.
Nurlan, F. (2019). Metodologi penelitian kuantitatif. CV. Pilar Nusantara.
Sanjaya, Y. A., & Nugraha, B. (2022). Kinerja Keuangan Dan Non Keuangan Perhotelan. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 7(1), 61–72.
Sedarmayanti, D. M. P. (2003). Tata Kearsipan dengan Memanfaatkan Teknologi Modern. Bandung: CV Mandar Maju.
Sujarweni, V. W. (2017). Analisis Laporan Keuangan; Teori, Aplikasi, dan Hasil Penelitian.
Widodo. (2001). Analisa Rasio Keuangan Pada APBD Kabupaten Boyolali, Manajemen Keuangan Daerah. Yogyakarta: UPP YKPN. UPP YKPN.
Published
2022-04-28
How to Cite
Tyas, F. A. S., & Rani, U. (2022). ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN PURWOREJO TAHUN 2018-2020. TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN, 2(3), 39-48. https://doi.org/10.55047/transekonomika.v2i3.125
Issue
Vol. 2 No. 3 (2022): May 2022
Section
Articles

Copyright (c) 2022 Fauziah Ayu Setyaning Tyas, Utpala Rani

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.