Analisis Kinerja Realisasi Pendapatan Dan Belanja Daerah Tahun 2018-2020 Pada Badan Keuangan Daerah (BKD) Kota Kupang

ANDHIKA, I Ketut (2022) Analisis Kinerja Realisasi Pendapatan Dan Belanja Daerah Tahun 2018-2020 Pada Badan Keuangan Daerah (BKD) Kota Kupang. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

	Text ABSTRAK.pdf Download (525kB)
	Text BAB I.pdf Download (424kB)
	Text BAB II.pdf Restricted to Repository staff only Download (813kB)
	Text BAB III.pdf Restricted to Repository staff only Download (469kB)
	Text BAB IV.pdf Restricted to Repository staff only Download (446kB)
	Text BAB V.pdf Restricted to Repository staff only Download (555kB)
	Text BAB VI.pdf Download (210kB)

Abstract

The objectives of this study are (1) to determine the performance of the APBD implementation in the Kupang City government seen from the Regional Financial Independence Ratio in 2018-2020, (2) to determine the performance of the APBD implementation in the Kupang City government seen from the Ratio Analysis of the Degrees of Fiscal Decentralization in 2018 -2020, (3) to find out the performance of the APBD implementation in the Kupang City government seen from the Growth Ratio Analysis, Effective Income Analysis, Expenditure Efficient Analysis, and Expenditure Harmony Analysis in 2018-2020, (4) to determine the performance of the APBD implementation in the City government Kupang seen from the Financing Analysis in 2018-2020, (5) to find out the performance of the APBD implementation in the Kupang City government seen from the Regional Financial Capability Analysis in 2018-2020. This research is a quantitative research, namely the type of data in the form of numbers that can be obtained through documents from the Kupang City Regional Finance Agency in the form of financial reports. The data collection technique used in this research is the technique of collecting secondary data in the form of the Kupang City Regional Budget Realization Report for 2018-2020. Research results (1) Based on the Regional Financial Independence Ratio in 2018- 2020 shows the Instructive criteria / very low because it is still between the percentage of 0- 25%, which means the region is still not independent, (2) Analysis of the Degree Ratio of Fiscal Decentralization in 2018-2020 shows the criteria are less because it is still between the percentage of 10.01-20.00% which means that the Kupang City Government has not been maximal in exploring the revenue potentials of the region, (3) Growth Ratio Analysis in 2018- 2020 experienced fluctuations where the lowest growth occurred in 2020 caused by the covid19 pandemic, (4) Effective Analysis of Regional Original Income in 2018 and 2019 shows effective criteria, and in 2020 shows very effective criteria (5) Expenditure Efficient Analysis in 2018-2020 shows criteria that still less efficient, (6) Expenditure Harmony Analysis in 2018-2020 shows that the percentage of operating expenditure is greater than compared to capital expenditure, (7) the 2018 Financing Analysis is known to have a surplus, while for 2019 it is known to be in a deficit, (8) An analysis of the regional financial capacity shows that Kupang City is in quadrant 2 which means that Share is low and Growth is high, this condition is not ideal, but the region has local potential development, so that PAD has the opportunity to have a big role in total spending. Based on this research, it is recommended for the Kupang City Government to make more efforts to optimize Regional Original Income (PAD) by exploring and expanding sectors that have the potential to increase Regional Original Income (PAD), so that the level of regional dependence on the central government can decrease, even though the regional government it is still possible to require transfer funds in the context of accelerating regional development but not too dominant.

Actions (login required)

View Item