Lestari, WayanWenyEky (2014) Analisis Kemampuan Keuangan Daerah Sebagai Pengukur Kinerja Pada Apbd Dalam Melaksanakan Pemerintahan Tahun Anggaran 2009-2013 (Studi Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Tulung. Sarjana thesis, Universitas Brawijaya.
Abstract
Pemerintah Daerah Dituntut Untuk Menjalankan Pemerintahan Yang Efektif Dan Efisien, Dan Mampu Meningkatkan Pelayanan Dan Kesejahteraan Masyarakat Serta Adanya Hubungan Yang Serasi Antara Pusat Dan Daerah. Untuk Itu, Faktor Keuangan Daerah Memiliki Peranan Penting Dalam Melaksanakan Pemerintahan. Penilaian Kinerja Keuangan Pemerintah Daerah Merupakan Suatu Alat Ukur Yang Dapat Digunakan Untuk Melihat Kemampuan Daerah Dalam Menjalankan Pemerintahan. Penelitian Ini Bertujuan Untuk Mengetahui Kemampuan Keuangan Daerah Dalam Melaksanakan Pemerintahan Dan Faktor-Faktor Yang Menghambat Tahun Anggaran 2009 Hingga 2013. Jenis Penelitian Ini Adalah Penelitian Kualitatif Dan Menggunakan Data-Data Kuantitatif Berupa Data-Data Keuangan Daerah Tahun 2009-2013, Dengan Melakukan Wawancara Bersama 2 Orang Pegawai Bpkad. Analisis Penelitian Ini Menggunakan Beberapa Analisis Rasio Keuangan Berupa Rasio Derajat Otonomi Fiskal (Dof), Rasio Indeks Kemampuan Rutin (Ikr), Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas, Rasio Aktivitas, Rasio Pertumbuhan,Serta Analisis Surplus/Defisit Dan Pembiayaan Daerah. Hasil Penelitian Ini Menunjukkan Bahwa Perkembangan Kemampuan Keuangan Daerah Kabupaten Tulungagung Semakin Meningkat Tetapi Masih Pada Kisaran 10% Dan Berada Dalam Kategori Sangat Kurang Dilihat Dari Rata-Rata Rasio Dof Sebesar 07,90% Dan Ikr Sebesar 07,44%. Kinerja Keuangan Daerah Masih Dikatakan Instruktif (Rendah Sekali) Dalam Skala 0-25% Dengan Tingkat Kemandirian Keuangan Daerah Masih Dalam Rata-Rata 8,91%, Sedangkan Perolehan Pad Dikatakan Efektif Pada Skala Rasio >100% Dengan Rata-Rata 118,09%. Rasio Pertumbuhan Pad Masih Dalam Rata-Rata 23,18%, Pendapatan Daerah Pada Rata-Rata 17,15%, Belanja Rutin Pada Rata-Rata 16,51%, Dan Belanja Pembangunan Pada Rata-Rata 20,12%. Dari Ke 4 Rasio, Dapat Dilihat Bahwa Rasio Belanja Rutin Memiliki Rasio Yang Paling Rendah, Yaitu 16,51%. Apbd Tahun 2009 Hingga 2013 Selalu Mengalami Defisit, Ini Diakibatkan Oleh Jumlah Anggaran Belanja Daerah Lebih Besar Dari Pendapatan Daerah Yang Telah Didapatkan. Hal Ini Mengidentifikasikan Bahwa Pengelolaan Keuangan Daerah Yang Masih Kurang Efektif
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2014/672/051407923 |
| Subjects: | 300 Social sciences > 351 Public administration |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Publik / Negara |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 01 Dec 2014 10:38 |
| Last Modified: | 22 Oct 2021 22:10 |
| URI: | http://repository.ub.ac.id/id/eprint/116804 |
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