Analisis Kinerja Keuangan Daerah Pada Badan Keuangan Dan Aset Daerah Kabupaten Sleman

Sekarningtyas, Annisa, Anisa Rachmawati, S.E., M.Acc (2022) Analisis Kinerja Keuangan Daerah Pada Badan Keuangan Dan Aset Daerah Kabupaten Sleman. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

The success of implementing regional autonomy cannot be separated from the hard work of the Regional Government in managing its finances in an orderly manner and obeying the laws and regulations. The problem faced in the management of regional finance is that the potential of regional finance has not been optimally explored. It must be admitted that the Sleman Regency APBD still depends on the amount of funds from the central government. This study aims to analyze the financial performance of the Sleman Regency BKAD in implementing regional autonomy based on the Budget Realization Report (LRA) for 2018-2020 by using an analysis of the regional financial independence ratio, PAD effectiveness ratio, PAD efficiency ratio, degree of decentralization ratio and regional financial dependence ratio. . The results showed that the Sleman Regency Government in maintaining and increasing success experienced fluctuating developments and tended to be positive. The level of decentralization of the Sleman Regency Government is included in the very good category. The PAD of Sleman Regency continues to increase every year, but has not been able to contribute much to regional income. This explains that regional income is still dominated by transfer income, so that the level of regional financial dependence on the central government is very high. This resulted in the relationship pattern of the level of independence of the Sleman Regency Government being included in the participatory or moderate category.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Ratio Analysis, Budget Realization Report, Regional Government Financial Performance
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 21 Apr 2022 04:54
Last Modified: 21 Apr 2022 04:54
URI: http://eprints.uty.ac.id/id/eprint/9782

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