Evaluation of Financial Performance Achievements of Ketapang Regency Bapenda In 2019-2023


International Research Journal of Economics and Management Studies
© 2024 by IRJEMS
Volume 3  Issue 5
Year of Publication : 2024
Authors : Ega Kartika, Haryono, Rudy Kurniawan
irjems doi : 10.56472/25835238/IRJEMS-V3I5P125

Citation:

Ega Kartika, Haryono, Rudy Kurniawan. "Evaluation of Financial Performance Achievements of Ketapang Regency Bapenda In 2019-2023" International Research Journal of Economics and Management Studies, Vol. 3, No. 5, pp. 202-210, 2024.

Abstract:

The purpose of this study was to evaluate performance achievements at the BAPENDA Ketapang Regency. Measured by regional financial ratios, namely the independence ratio, fiscal decentralization ratio, dependency ratio and Original Regional Income growth ratio. This study uses a type of research that is quantitative with a descriptive approach. The data obtained by researchers is secondary data. This study collected data from the 2019-2023 Budget Realisation Report (LRA). The results of the study obtained results, namely based on: 1). The independence ratio at BAPENDA Ketapang Regency is in an instructive pattern, namely in the ratio range of 0-25%. 2). The dependency ratio is in a very high category, namely in the range of> 50%. 3). The Fiscal Decentralisation Ratio is at the level of less decentralization because it is in the interval 10.0120.00%. 4). The Original Regional Income Growth Ratio is in the upward growth assessment criteria because of the positive average result of 5.78%.

References:

[1] Anshori, Z. (2019). Analysis of the Financial Performance of the Lamongan Regency Regional Government for the 2016-2018 Fiscal Year (Case Study at BPKAD Lamongan Regency) . 4 (2).
[2] Ashera Risakotta, K., Ekasari Harmadji, D., Defriko Gusma Putra, M., Dwi Winarni, Ma., Ana Sopanah, A., Yanti Murni, C., Chairani Adelina, M., & Ainur Rachmani, F. ( 2023). Public sector accounting.
[3] Research and Development Agency of the Ministry of Home Affairs of the Republic of Indonesia and Fisipol UGM. (1991). Measuring Level II Regional Financial Capability in the Context of Real and Responsible Regional Autonomy.
[4] Bagia, KI (2023). Public Sector Accounting (AAPGB Susandya, Ed.).
[5] Bastian, I. (2021). Public Financial Management. Andy.
[6] Mahmudi. (2019). Analysis of Regional Government Financial Reports (Mahmudi, Ed.).
[7] Majid, J. (2019). PUBLIC SECTOR ACCOUNTING. https://www.researchgate.net/publication/353848109
[8] Malahika, J.M., Karamoy, H., & Pusung, R.J. (2018). APPLICATION OF THE VILLAGE FINANCIAL SYSTEM (SISKEUDES) IN VILLAGE GOVERNMENT ORGANIZATIONS (CASE STUDY IN SUWAAN VILLAGE, KALAWAT DISTRICT, NORTH MINAHASA DISTRICT). Journal of Accounting Research Going Concern, 13 (4), 578–583.
[9] Mardiasmo. (2021). Public Sector Accounting (Ak., CA Prof. Dr. M. MBA., Ed.). Andy
[10] Pebriansyah, Marta, Anggraini, D., & Nurhayati, Y. (2021). Analysis of Financial Performance at the Regional Financial and Asset Management Agency (BPKAD) of Lubuk Linggau City in terms of the Ratio of Independence, Effectiveness, Efficiency, Activity and Growth for the 2016-2020 period. Management Students.
[11] Regulation of the Minister of Home Affairs of the Republic of Indonesia (PP Number 38 of 2020). (nd). Regulation of the Minister of Home Affairs of the Republic of Indonesia concerning Regional Head Leadership Index (PP Number 38 of 2020).
[12] Priadana, SSD (2021). Quantitative Research Methods. Pascal Books.
[13] Purnamasari, K., Wasyifa, Q., & Setiawan, H. (2021). Assessment of Financial Performance of the South Ogan Komering Ulu Regency Regional Government. Madani Multidiscipline , 3.
[14] Ramadham, A., Sam, I., & Olimsar, F. (2023). Analysis of Merangin Regency Government Financial Performance 2018-2021. Journal of Student Research, 1.
[15] Rorintulus, RLC, Rorinsulu, DC, & Sumual, J. (2022). Financial Performance Analysis of the North Minahasa Regency Government for the 20152019 Fiscal Year. Scientific Periodical Journal, Volume 22 (Number 6).
[16] Wulandari, R., Lestari, BAH, & Suryantara, AB (2023). Financial Ratio Analysis in Measuring the Financial Performance of the Mataram City Regional Government.
[17] Zukhri, N. (2020). The Financial Performance of the Bangka Belitung Islands Province is reviewed from the Degree of Independence, Dependence and Fiscal Decentralization. Treasury, State Finance, and Public Policy.

Keywords:

Original Regional Income, independence ratio, dependency ratio, Fiscal Decentralisation Ratio, Original Regional Income Growth Ratio.