ANALISIS KEMANDIRIAN DAN EFEKTIVITAS KEUANGAN DAERAH KABUPATEN BENGKALIS

Firdaus Firdaus(1*),

(1) STAIN Bengkalis
(*) Corresponding Author

Abstract

The purpose of this study was to examine the financial performance of the district Bengkalis by  the area financial independence ratio in the 2014-2018 budget period and the area financial effectiveness ratio in the 2014-2018 budget period. This research is a descriptive study and the data is secondary data obtained from Bengkalis. The data analysis technique used is the ratio analysis technique to measure the financial performance of goverment. The study show that 1) The area financial independency ratio on average  at 6.36%-9.64% with a very low category 2).The effectiveness ratio on average at 59.31%-90.02%, overall with a tendency not effective. Implications for institution life are policy makers need to continue and increase the Locally Generated Revenue with maximizing the potential of the area.

 

Keywords: Financial Performance, Independence Tatio, The Ratio of Effectiveness

Full Text:

PDF

References

Bastian, Indra, 2014. Audit Sektor Publik, Jakarta: Salemba Empat

Halim, Abdul. 2015. Akuntansi Sektor Publik-Akuntansi Keuangan Daerah. Jakarta: Salemba Empat.

Hanafi, M Mahduh & Abdul Halim. 2018. Analisis Laporan Keuangan, Yogyakarta: UPP STIM YKPN.

Harahap, Syafri Sofyan, 2015. Analisis Kritis Atas Laporan Keuangan. 2015, Jakarta : Raja Grafindo Persada.

Hartono, 2019. Metodologi Penelitian, Pekanbaru: Zanafa Publshing.

Kuncoro, Mudrajat, 2003. Metode Riset untuk Bisnis dan Ekonomi, Jakarta: Gramedia.

Mahmudi, 2017. Manajemen Kinerja Sektor Publik, Yogyakarta: UPP STIM YKPN.

Mahmudi. 2016. Analisis Laporan Keuangan Pemerintah Daerah.Yogyakarta: Unit Penerbit dan Pencetakan Sekolah Tinggi Ilmu manajemen YKPN.

Mardiasmo, 2006. Akuntansi Sektor Publik, Yogyakarta: Andi.

Nordiawan, Deddi. 2017. Akuntansi sektor Publik Edisi 2.Jakarta: Salemba Empat.

Siregar, Baldric. 2017. Akuntansi Sektor Publik (Akuntansi Keuangan Pemerintah Daerah Berbasis Akrual), Yogyakarta: UPP STIM YKPN.

Situmorang, Syafrizal Helmi & Dalimunthe, dkk. 2007. Analisis Data Penelitian, Medan: USU Press.

Situmorang, Syafrizal Helmi. 2008. Analisis Data Penelitian, Medan: USU Press.

Situmorang, Syafrizal Helmi & Paham Ginting. 2008. Filsafat Ilmu dan Metode Riset, Medan: USU Press.

Sugiyono, 2018. Metode Penelitian Bisni, Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D, Bandung: Alfabeta.

Ulum, Ihyaul, 2012. Audit Sektor Publik Suatu Pengantar, cetakan ke 2, Jakarta : Grafika Offset.

Widjaja, 2003. Otonomi Daerah, Jakarta: PT. Raja Grafindo .

Yani, Ahmad, 2009. Hubungan Keuangan Antara Pemerintah Pusat dan Daerah di Indonesia, Jakarta: Rajawali Press.


Refbacks

  • There are currently no refbacks.
e-ISSN: 2747-2612