Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Kaur

Abstract

ABSTRAKMuhammad Zuhri dan Ahmad Soleh; Salah satu dampak positif dari pelaksanaan otonomi daerah adalah adanya pemekaran daerah provinsi maupun kabupaten/kota yang hampir terjadi di seluruh Indonesia. Salah satu daerah hasil dari pemekaran wilayah adalah Kabupaten Kaur Provinsi Bengkulu. Sebagai kabupaten baru yang tumbuh dimasa otonomi daerah, Kabupaten Kaur memiliki kewenangan untuk mengatur daerahnya sendiri. Tujuan penelitian ini adalah untuk mengetahui Kinerja Keuangan Pemerintah Daerah Kabupaten Kaur. Metode pengumpulan data yang digunakan adalah dokumentasi. Sedangkan metode analisis menggunakan metode kuantitatif dengan menggunakan rasio keuangan. Kinerja Keuangan Pemerintah Daerah Kabupaten Kaur tahun 2001-2014 jika dilihat dari Rasio Kemandirian Keuangan Daerah tergolong rendah sekali (rata-rata 2,44% per tahun). Rasio Efektivitas PAD diketahui bahwa efektivitas PAD Kabupaten Kaur tahun 2011, 2013 dan 2014 berjalan Kurang Efektif yang ditunjukkan dengan nilai rasio antara 75%-89%, namun pada tahun 2012 berjalan sangat efektif dengan nilai rasio mencapai 107,3%. Rasio Aktivitas dari sisi Rasio Belanja Operasi tergolong baik yakni dengan nilai rasio antara 50%-100% atau dengan nilai rata-rata 76,7% per tahun sedangkan Rasio Belanja Modal tergolong tidak baik karena memiliki nilai rasio kurang dari 50% atau dengan nilai rata-rata pertahun sebesar 23,2% per tahun). Pertumbuhan Pendapatan Asli Daerah (PAD) Kabupaten Kaur mengalami peningkatan dari tahun ke tahun, namun pertumbuhan tersebut tergolong pertumbuhan sedang dengan nilai rata-rata pertahun sebesar 45,22% per tahun. ABSTRACTMuhammad Zuhri dan Ahmad Soleh; One positive impact of the implementation of regional autonomy is the expansion of provincial and district / city that almost occurred throughout Indonesia. One area is the result of the expansion area Kaur regency in Bengkulu Province. As a new district that grows future regional autonomy, Kaur District has the authority to manage their own regions. The purpose of this study was to determine the Financial Performance of the District Government Kaur. Data collection method used is documentation. While the method of analysis using quantitative methods using financial ratios. Financial Performance of the District Government Kaur years 2001-2014 when viewed from the Regional Financial Independence Ratio is relatively low once (an average of 2.44% per year). Effectiveness Ratio PAD is known that the effectiveness of Kaur regency in 2011Kaur regency in , 2013Kaur regency in and 2014 runs Ineffective indicated by the value ratio between 75% -89%, but in 2012 went very effective with a ratio reached 107.3%. Activity Ratio of the ratio of Operating Expenditure quite well that the value ratio between 50% -100% or the average value of 76.7% per year, while the ratio of Capital Expenditure classified as not good because it has value ratio is less than 50% or the average value -rata year by 23.2% per year). Growth in revenue (PAD) Kaur District has increased from year to year, but the growth was relatively ...

Implementation of Lecturer's Professional Competency in Assessing Financial Performance

“…This is what makes the Puskesmas financially stronger so that the transformation into a BLUD Puskesmas can be felt, both institutionally and personally, by Puskesmas employees. This study is relevant to the theory proposed by Brigham & Houston (2014); Harahap (2015); Syamsuddin (2013), and supports the findings of Allawiyah (2020); Pangestuti (2018); Pamungkas et al, (2016); Nurhayati (2015); Tarmizi et al, (2014); Zuhri & Soleh (2016).…”

“…Assessment of the performance of a public sector organization is currently still focused on three concepts, namely economy, efficiency, and effectiveness (Bastian, 2013). Financial efficiency is obtained from the comparison of costs incurred by local governments (also known as expenditure realization) to obtain Regional Original Revenue with the realization of Regional Original Revenue (Nurhayati, 2015;Pangestuti, 2018;Tarmizi et al, 2014;Zuhri & Soleh, 2016) as the following formula.…”

“…Revenue realization 100% While the criteria for the value of financial efficiency are based on the opinion of Zuhri & Soleh (2016) that it is classified as efficient if the efficiency ratio value is less than 1 or below 100%. Then Cicilia et al, (2019); Nurhayati ( 2015 ROA is an important aspect that is used to measure the level of profitability of companies and local governments.…”

“…Even the efficient use of working capital does not only occur in BLUD Puskesmas but local governments are also required to maintain financial traffic to create high-performing government institutions (Nurhayati, 2015;Tarmizi et al, 2014;Zuhri & Soleh, 2016).…”

A Study of The Linking Local Expenditure Quality to Reducing Poverty Rate in Bengkulu Province

“…However, studies concerning regional government spending that discussed the local expenditure quality following poverty reduction efforts have not been reported based on the literature exploration. Studies of Soleh (2015) and Zuhri and Soleh (2016) discuss the analysis of regional spending and regional financial performance in general but do not specifically relate it to poverty reduction. Several other studies elaborate on the impact of government spending on economic growth (Anitasari and Soleh, 2015), and the Human Development Index (Zulyanto, 2016).…”