Analisis Kinerja Keuangan Anggaran Pendapatan Dan Belanja Daerah (Apbd) Kabupaten Belu Tahun 2016-2020

DE CARVALO, Valenti S. (2021) Analisis Kinerja Keuangan Anggaran Pendapatan Dan Belanja Daerah (Apbd) Kabupaten Belu Tahun 2016-2020. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

The results obtained from this study are: The management of the APBD in Belu Regency in 2016-2020 has fluctuated. Where the APBD is very influential on economic growth in Belu Regency. With the APBD, the regional government has clear guidelines in carrying out economic development so that all activities can be directed and the regional economy can also increase, creating regional financial or monetary stability, because it can regulate the amount of money circulating in the Belu Regency community. This can be seen from the percentage of realized revenues and expenditures that are still experiencing ups and downs and many budgets are not realized besides that it can be seen from the ratio of the degree of fiscal decentralization which is very lacking, the ratio of independence is very low, and relatively small PAD and capital expenditures. which causes the planned programs and activities have not been implemented properly. (1) District Fiscal Decentralization Ratio Belu Fiscal year 2016-2020 is categorized as very poor, because it is still in the interval scale of 00.00-10.00. (2) The Regional Financial Independence Ratio is still very low and the relationship pattern is an instructive relationship pattern, because it is still in the 0%-25% interval. (3) The PAD Effectiveness Ratio can be categorized as effective because it is in the 90%-100% interval. (4) Regional Financial Efficiency Ratio can be categorized as quite efficient because it is in the 80%-90% interval. (5) The Regional Government Growth Ratio of Belu Regency has been classified as successful in maintaining the growth of Regional Revenue and Operational Expenditures. (6) Harmony Ratio Most of the funds owned by regional governments are still prioritized for operational expenditure needs so that the capital expenditure ratio is relatively small. Looking at the results of the analysis, it is suggested that local governments can improve their financial performance by taking into account the ratio of capital expenditure compatibility which is still not getting attention.

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