Analisis Performa Keuangan Pemerintah Kota Surakarta
DOI:
https://doi.org/10.32670/coopetition.v14i2.2744Abstract
Financial reporting is the financial condition of a certain area in a periode that contains the actual use of funds. This research was conducted with the aim of analyzing the relationship between the management and financial realization of the Surakarta City Government from 2017-2021. This analysis uses several ratios, namely the ratio of decentralization, the level of independence, the level of effectiveness, and the level of efficiency. The result of the analysis that has been carried out is that the average degree of decentralization in Surakarta is 10,6% and has fluctuated. The Surakarta government has a fairly good level of independence in managing finances and has increased every year. The ability to manage finances owned by the Surakarta Government is good with an effective level of effectiveness, but it has decreased quite drastically, name 13,29% in 2021. From the results of the analysis, it can also be seen that the efficiency level is still below 60% in the very low category.
Downloads
References
BPFE Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta.
Mahmudi. (2007). Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta.
Mahmudi. (2010). Manajemen Kinerja Sektor Publik. Yogyakarta.
Mahsun, Mohamad. (2006). Pengukuran Kinerja sektor Publik. Yogyakarta.
Andi. (2020). Analisis Kemampuan Pengelolaan Keuangan Daerah dalam Membiayai Belanja Daerah pada Pemerintah Daerah, Volume 2, No 2.
Mestika.dkk. (2016). Hubungan Sumber Pendapatan terhadap Belanja Modal Pada Anggaran Pemerintah Kota Tomoho, Vol. 11, No. 2.
DPR. (2008). UU No. 32 Tahun 2004 Pemerintah Daerah diakses 22 Oktober 2022, dari https://www.dpr.go.id/dokjdih/document/uu/33.pdf
BPK. (2007). UU No. 8 Tahun 2006 Pelaporan Keuangan dan Kinerja Instansi Pemerintah diakses 22 Oktober 2022, dari https://peraturan.bpk.go.id/Home/Details/49029/pp-no-8-tahun-2006
BPK. (2007). UU No. 33 Tahun 2004 Perimbangan Keuangan Antara Pemerintah Pusat Dan Pemerintah Daerah diakses 22 Oktober 2022, dari https://peraturan.bpk.go.id/Home/Details/40770/uu-no-33-tahun-2004#:~:text=Undang%2DUndang%20Nomor%2033%20tahun,Hasil%20diatur%20dengan%20Peraturan%20Pemerintah.
PPID SURAKARTA. (2021). Laporan Realisasi Anggaran PPKD diakses 23 Oktober 2022, dari https://ppid.surakarta.go.id/archives/informasi/laporan-keuangan
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Coopetition : Jurnal Ilmiah Manajemen
This work is licensed under a Creative Commons Attribution 4.0 International License.