Analisis Keuangan Daerah Pada Pemerintah Kabupaten Tabalong
Keywords:
Regional Finance, regional autonomyAbstract
This study aims to examine and analyze the regional financial performance of the Tabalong District government based on regional financial analysis for the period og 2010 to 2017 the analysis techniques used include the Regional Financial Independence Ratio,Fiscal
Decentralization Ratio,PAD Effectiveness Ratio,PAD Growth Ratio,and Activity Ratio. The data used are secondary data obtained from the Regional Finance Agency Of South Kalimantan Province and the Directorate General of Fiscal Balance of the Ministry of finance. The results of the analysis obtained in this studi are : 1) Regional independence ratio in general from 2010 to 2017 falls into the very low category. 2) The Fiscal Decentralization Ratio in general from 2010 to 2017 falls into the very poor category 3) The PAD Effectiveness Ratio in general from 2010 to 2017 falls into the effective category 4) PAD Grow Ratio in general in 2010 to 2017 show that direct expenditure is greater than indirect expenditure in each of the fiscal years.
References
, P. M. (n.d.). Tentang Pedoman Pengelolaan Keuangan Daerah.
, P. P. (n.d.). Tentang Standar Akuntansi Pemerintahan.
-2017, B. K. (n.d.).
Halim, A. (2001). Bumga Rampai Manajemen Keuangan Daerah. Yogyakarta: UPP AMP
YKPN.
Halim, A. (2002). Akuntansi Sektor Publik Akuntansi Keuangan Daerah. Jakarta: Salemba
Empat.
Halim, A. (2007). Akuntansi Sektor Publik Akuntansi Keuangan Daerah Edisi 3. Jakarta:
Salemba Empat.
Indonesia, D. J. (n.d.). http://www.djpk.kemenkeu.go.id.
Mahbur. (2016). Analisis Kinerja Keuangan Daerah Pemerintah Kabupaten Soppeng. Skripsi
Fakultas Ekonomi Universitas Bosowa Makasar.
Mahmudi. (2011). Akuntansi Sektor Publik. Yogyakarta: UII Press.
Masita Machmud, G. K. (2014). Analisis Kinerja Keuangan Daerah Di Provinsi Sulawesi Utara
Tahun 2007-2012. Jurnal Berkala Ilmiah Volume 12.
Putri, H. E. (2017). Analisis Rasio Kemampuan,Kemandirian dan Pertumbuhan Keuangan
Daerah Kota Pekanbaru. Fakultas Ekonomi Universitas Riau.
Tabalong, B. P. (n.d.).
Villanova, E. R. (2015). Analisis Kinerja Keuangan pemerintah Kabupaten Gunung Kidul
Periode 2009-2012.
