Analisis Kemampuan dan Kinerja Keuangan Daerah di Kota Banjarmasin

Authors

  • Anggi Putra Wiguna Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat, Indonesia

Keywords:

Financial Capability, Regional Finance, Financial Performance

Abstract

This study aims to analyze the condition and financial performance in the city of
Banjarmasin as well as some efforts what has been made by the Government of
Banjarmasin City to improve the ability and financial performance of the region.
Results from the study during the period 2011-2016. The annual growth rate of
21.34% has been successful in the process of local government, and it looks quite an
enormous contribution of Local Revenue to the APBD is 14.12%. The degree of Fiscal
Decentralization Banjarmasin during the period 2011-2016 is high, with an average of
14.12%, said the pattern of a relationship with infective. Meanwhile, the financial
performance of Kota Banjarmasin from the side of fiscal needs is seen to increase during
the period 2011-2016 average Rp. 313.493.023.747 billion means Fiscal Capacity
greater than Fiscal Requirement. The average capacity of tax capacity is Rp.
344.725.786.194 or more. The fiscal position of Banjarmasin City, from the dimension of
UPAD shows strong.

References

Badan Pusat Statistik (BPS), Banjarmasin Dalam Angka, Banjarmasin.

Mardiasmo. (2002). Akuntansi Sektor Publik. Yogyakarta: Andi.

Saragih, J. P. (2003). Desentrralisasi Fiskal dan Keuangan Daerah dalam Otonomi

(Pertama ed.).

Indonesia, R. (2004) Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan

Keuangan antara Pemerintah Pusat dan Daerah.

Indonesia, R. (2014). Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintah

Daerah.

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Published

30-04-2025

How to Cite

Wiguna, A. P. (2025). Analisis Kemampuan dan Kinerja Keuangan Daerah di Kota Banjarmasin. JIEP: Jurnal Ilmu Ekonomi Dan Pembangunan, 1(2), 369–379. Retrieved from https://jiep.ulm.ac.id/index.php/jiep/article/view/2321

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