Prasetyo, MuhammadAgung (2015) Kinerja Keuangan Pemerintah Provinsi Daerah Khusus Ibukota Jakarta (Studi Pada Badan Pengelola Keuangan Daerah Provinsi Daerah Khusus Ibukota Jakarta Tahun Anggaran 2011-2013). Sarjana thesis, Universitas Brawijaya.
Abstract
Kinerja keuangan pemerintah daerah merupakan tingkat pencapaian target keuangan yang dinilai dari hasil pertanggungjawaban dalam pelaksanaan APBD terhadap rasio-rasio keuangan. Berdasarkan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan, dijelaskan bahwa untuk mengukur kinerja keuangan pemerintah perlu disajikan informasi terkait pendapatan daerah, belanja daerah, dan pembiayaan daerah. Sehubungan dengan hal itu perlu dilakukan penilaian kinerja keuangan pemerintah daerah guna mengetahui perkembangan pengelolaan keuangan daerah setiap tahunnya. Diketahui bahwa DKI Jakarta telah tumbuh melampaui daya dukungnya. Tingkat urbanisasi yang tinggi, telah membawa dampak pada ketidakseimbangan antara kebutuhan pelayanan kota dengan kemampuan penyediaan sarana dan prasarananya. Karena itu, Pemerintah Provinsi DKI Jakarta harus dapat menyiasati dari aspek pengelolaan keuangannya agar dapat dialokasikan secara ekonomis, efektif, dan efisien. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Data-data yang digunakan dalam penelitian ini berupa data-data laporan keuangan Provinsi DKI Jakarta mulai tahun anggaran 2011 hingga 2013, yang akan dianalisis dengan perhitungan rasio-rasio keuangan. Analisis rasio keuangan yang digunakan dalam penelitian ini di antaranya rasio kemandirian keuangan daerah, rasio efektivitas keuangan daerah, rasio efisiensi keuangan daerah, rasio kontribusi, rasio pertumbuhan pendapatan daerah, rasio keserasian, rasio pertumbuhan pengeluaran daerah, serta analisis surplus/ defisit dan pembiayaan daerah. Hasil penelitian menunjukkan bahwa kinerja keuangan pendapatan Provinsi DKI Jakarta dikatakan baik, dilihat dari kemandirian keuangannya yang masuk dalam kategori partisipatif dengan rata-rata sebesar 64,41%, rata-rata efektivitas keuangan yang mencapai skala 106,32%, efisiensi keuangan yang mencapai rata-rata sebesar 49,99%, rata-rata kontribusi penerimaan pajak sebesar 84,27% yang memberikan sumbangan terbesar dalam komponen pendapatan daerah, namun dalam laju pertumbuhan pendapatan daerah masih mengalami penurunan di setiap tahunnya. Dari aspek kinerja belanja, Pemerintah Provinsi DKI Jakarta dari tahun 2011 hingga 2013 masih memprioritaskan alokasi belanja pada belanja operasi dengan rata-rata belanja operasi sebesar 72,17% sedangkan rata-rata pada belanja modal sebesar 27,82%. Dari aspek kinerja pembiayaan vii daerah, mengalami surplus anggaran dengan jumlah pendapatan, belanja, dan SiLPA yang mengalami pertumbuhan fluktuatif.
English Abstract
Banking takes an important role toward the economics growth in Indonesia. The existence of monetary institution is essentially needed for the citizen; banks functioning as the financial distributor become the great help to develop people’s business. Whilst banks issues a certain financial support to the citizens in the form of credits, banks will obtain any incomes, nevertheless banks have to consider the risks of credits given that might arise as well. PT Bank Rakyat Indonesia (Persero) Tbk Cabang Blitar Unit Dayu is one of BRI unit located in Blitar Regency which provides Kredit Umum Pedesaan (Kupedes) to give financial support to the citizens in developing their businesses. Kupedes is a type of micro credits; the procedure of distributing the support is uncomplicated, the interests is considerably costumary, dan the insight of what businesses considered appropriate to be supported is required. Therfore, in distributing the financial supports, fine credit controlling is needed to ensure that the system and the procedure of distribution are conducted well. The purpose of this study is to identify Kupedes distribution system in BRI Unit Dayu and to identify the credit controlling on Kupedes distribution system in BRI Unit Dayu. The research design used is descriptive research. The focus of this research is the implementation of Kupedes distribution system and the aspects of credit controlling which has been employed by BRI Unit Dayu whilst implementing Kupedes distribution system. Based on the result of the research in BRI Unit Dayu, the researcher noticed that there was a multi-role of Mantri. Mantri is responsible to conduct credit analysis, to evaluate tha warrants, and to run monitoring on site and monitoring off site. When one is applying credit and there is no checklist form of requirements completeness, this form is used to facilitate the Customer Service to validate the completeness of required files for applying a credit owned by the debtor and the Customer Service has not conducted any interviews. At the time when monitoring has not been managed and there is no debtor-visiting agenda conducted, Mantri will only come to visit the debtor if the debtor has any arrears. It is recommended that BRI Unit Dayu provides checklist form of requirements when there is anyone applying for credits to facilitate the Costumes Service in evaluating the completeness of required files to apply for credits owned by the debtor, and to assist the debtor to fill out the credits requirements. On the process of credit analysis, it is suggested that there is a clear division of chore between who evaluate the warrants and who analyze the credits, hence there will be no multi-role emerging. It is proposed that the credit analysis and agunan vii evaluation are carried out by two different men in charge (in this term, Mantri), thus Mantri can fully focus on their own chores and can minimize errors in evaluating agunan or in analyzing the credits. Monitoring on site is advocated to be conducted regularly in accordance to the determined procedure dictated by BRI Pusat; either to debtor having any arrears or those who do not. Monitoring will have a very good impact if it is conducted once in a month without any prior notifications, thus the sole conditions of the debtors can be observed.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2015/155/ 051503006 |
| Subjects: | 300 Social sciences > 351 Public administration |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Publik / Negara |
| Depositing User: | Kustati |
| Date Deposited: | 28 Apr 2015 11:37 |
| Last Modified: | 28 Apr 2015 11:37 |
| URI: | http://repository.ub.ac.id/id/eprint/117180 |
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