Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Ngada

LAKA, Hiasintus Sari (2023) Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Ngada. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

The purpose of this research is (1) to find out the description of the Financial Performance of the Regional Government of Ngada Regency. (2) To find out the Financial Performance of the Regional Government of Ngada Regency by using the Degree of Decentralization Analysis, the Ratio of Regional Financial Independence, the Ratio of Effectiveness and Efficiency of PAD, the Ratio of Direct and Indirect Spending and the Growth Ratio. This research was conducted at the Regional Finance and Asset Board of Ngada Regency. The type of data used in this research is secondary data in the form of Budget Realization Reports. The data collection technique used is in the form of documentation. The data analysis technique used is quantitative descriptive analysis, namely research to solve existing problems using numbers. The results of this study indicate that the financial performance of the Ngada district government is seen from (1) the ratio of the degree of decentralization with an average value of 7.05%, with very low financial capacity, (2) the ratio of regional financial independence is still very low with an average value of - an average of 7.65% with an instructive relationship pattern because the role of the central government is more dominant than the independence of local government, (3) the PAD Effectiveness Ratio is said to be quite effective with an average value of 84.98%, (4) the PAD Efficiency Ratio can be said to have very efficient with an average criterion value of efficiency ratio of 7.18%, (5) The ratio of direct and indirect spending is the largest, namely the ratio of indirect spending with an average value of 63.73% and 23.37% is the average direct spending ratio, (6) the growth ratio with the largest average value is found in the PAD growth ratio of 1.34%, in contrast to the expenditure growth ratio where the value is only -0.08% and the income is 1. 14 %. It is better for the Regional Government of Ngada Regency to optimize existing and unprocessed PAD sources so that they can increase PAD so that dependence on external funding sources can be minimized, the Regional Government of Ngada Regency is more proportional in allocating its spending by reducing operational spending and increasing capital spending.

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