Pengaruh Perencanaan, Pelaksanaan Dan Penatausahaan Terhadap Kinerja Pengelolaan Keuangan Daerah Provinsi Nusa Tenggara Timur

MONE, Wilson T.S.M. (2020) Pengaruh Perencanaan, Pelaksanaan Dan Penatausahaan Terhadap Kinerja Pengelolaan Keuangan Daerah Provinsi Nusa Tenggara Timur. Masters thesis, Universitas Katolik Widya Mandira.

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Abstract

The purpose of this study was to determine and analyze: (1). Level of Performance of Regional Financial Management of the Provincial Government of East Nusa Tenggara (2). The effect of planning on the performance of regional financial management in East Nusa Tenggara Province (3). The effect of implementation on the performance of regional financial management in East Nusa Tenggara Province (4). The effect of administration on the performance of regional financial management in East Nusa Tenggara Province. The population of this study were financial managers, namely leaders of regional apparatus organizations as budget users / power users of budgets, financial administration officials, expenditure treasurers, revenue treasurers and assistant treasurers in regional apparatus organizations and the sample in this study amounted to 90 people in regional apparatus organizations in Government of Prov. NTT. Sources of data in this study are primary data which is data obtained directly from the field and respondents' responses about the effect of planning, implementation, administration and performance of regional financial management of Prov. NTT and secondary data which is research data obtained indirectly through intermediary media such as data on the realization of the provincial government budget. NTT. The results of descriptive statistical analysis show that the planning, implementation, administration and performance of regional financial management of NTT Province have been implemented properly. In addition, analysis is also carried out using financial ratios, the results of the analysis show that the financial capacity of the Provincial Government. NTT in supporting its regional autonomy is still very low. This is evidenced by the level of self-reliance ratio which shows that the pattern of financial relations of the NTT Provincial Government is low where the role of the central government is still very dominant, meaning that the regions are still unable to implement their regional autonomy and are still dependent on the central government. However, the NTT Provincial Government is quite effective and efficient in managing its own regional income. Based on the results of the inferential statistical analysis, it shows that the variable that most influences the performance of regional financial management of the Prov. NTT is an implementation variable with a path coefficient value of 0.819. Thus it is suggested for the Provincial Government. NTT should in planning more focus on activities, programs and activities and also classify budgets based on activities and also by organizational units.

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