Sonia, Nita, Briyan Efflin Syahputra, S.E., M. Ak (2024) Efektivitas dan Efisiensi Keuangan pada Bagian Organisasi Sekretariat Daerah Kabupaten Bantul Tahun 2021-2023. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
Managing regional finances and budgets is crucial to implementing regional autonomy and decentralization. The success of regional autonomy is inextricably linked to the performance of the regional government in managing its finances in an orderly manner, following laws and regulations efficiently, economically, effectively, transparently, and responsibly. The objective of this study is to ascertain the financial performance of the Organizational Section of the Bantul Regency Regional Secretariat, with a particular focus on effectiveness, efficiency, and economic ratios. The findings of the study indicate that: (1) The financial performance of the Organizational Section of the Bantul Regency Regional Secretariat in the period 2021-2023, as observed from the effectiveness ratio, is included in the very effective criteria, given that it has an average of 102.94%. This indicates that the revenue budget capacity of the Bantul Regency Regional Secretariat Organizational Section can be absorbed effectively. (2) The financial performance of the Bantul Regency Regional Secretariat in 2021-2023, as observed from the efficiency ratio, is classified as inefficient due to an average of 105.98%. This indicates that the revenue and expenditure efficiency of the Bantul Regency Regional Secretariat Organizational Section remains suboptimal. The inefficiency can be attributed to the significant expenditure incurred by employees, particularly in official travel and the procurement of new vehicles by government agencies. (3) The average financial performance of the Organizational Section of the Bantul Regency Regional Secretariat in 2021-2023 is classified as uneconomical, with an average of 100.03%. This indicates that the financial performance remains economically unstable, as the nominal costs of expenditures exceed the budgetary limits.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Financial Performance, Financial Ratio Analysis, and Budget Realization Report Analysis |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Bisnis dan Humaniora > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 03 Dec 2024 04:51 |
| Last Modified: | 03 Dec 2024 04:51 |
| URI: | http://eprints.uty.ac.id/id/eprint/16966 |
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