Kinerja Keuangan Daerah Kabupaten Sukoharjo Ditinjau dari Perspektif Otonomi Daerah

Authors

  • Arnita Febriana Puryatama Universitas Sebelas Maret Surakarta
  • Kristina Setyowati Universitas Sebelas Maret Surakarta

DOI:

https://doi.org/10.15575/jbpd.v3i1.11861

Abstract

Regional finance has a pivotal role in regional autonomy because regional finance reflects the ability of regions in running the local government. One of the tools to analyze local government financial performance is ratio analysis. The purpose of this study was to determine how the regional financial performance of Sukoharjo Regency in terms of regional autonomy perspective. This research uses descriptive quantitative method. The data used in this research is secondary in the form of financial report data Sukoharjo regency in 2015-2019 were obtained using the time series technique. The analysis results show that the financial performance of Sukoharjo regency is still not optimal. This is indicated by lack of ability to extract local revenue known from the low of DDF ratio, DOF ratio, Fiscal capacity and fiscal effort. Other than that, low independence ratio indicates that the regional dependence on central financial is still high.

Author Biographies

Arnita Febriana Puryatama, Universitas Sebelas Maret Surakarta

Ilmu Administrasi Negara

Kristina Setyowati, Universitas Sebelas Maret Surakarta

Ilmu Administrasi Negara

References

Halim, A. (2004). Manajemen Keuangan Daerah. Yogyakarta: UPP AMP YKPN

Halim, A. (2007). Akuntansi Sektor Publik: Akuntansi Keuangan Daerah. Jakarta: Salemba Empat.

Mahmudi. (2019). Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta: UPP STIM YKPN.

Mardiasmo. (2002). Otonomi dan Manajemen Keuangan Daerah. Yogyakarta: Penerbit Andi.

Pemerintah Kabupaten Sukoharjo. (2019). Catatan Atas Laporan Keuangan Pemerintah Kabupaten Sukoharjo Tahun Anggaran 2019. Sukoharjo: BKD

Peraturan Pemerintah Nomor 12 Tahun 2019 Tentang Pengelolaan Keuangan Daerah

Rahmayanti, A. (2016). Analisis Kinerja Keuangan Pemerintahan Daerah Kabupaten Sukoharjo Tahun Anggaran 2011-2013. Jurnal EKA CIDA, 1(1), 40-54. e-ISSN 2503-3689

Undang-Undang Tentang Pemerintahan Daerah Nomor 32 Tahun 2004

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Published

2021-03-31

Issue

Vol. 3 No. 1 (2021): Birokrasi & Pemerintahan Daerah 4

Section

Articles

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