Rojiyyah, Rohmah (2024) ANALISIS RASIO DALAM PENGUKURAN KINERJA KEUANGAN PEMERINTAH DESA TAYU WETAN KECAMATAN TAYU KABUPATEN PATI TAHUN ANGGARAN 2018-2022. Skripsi thesis, STIE Bank BPD Jateng.
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Abstract
This study aims to determine the financial performance of Tayu Wetan Village Government based on the Regional Financial Independence Ratio (RKKD), the Regional Effectiveness Ratio of Local Own-source Revenue (PAD), the Regional Financial Efficiency Ratio (REKD), the Harmony Ratio, and the Growth Ratio. The data used in this research is quantitative with secondary data sources obtained from the Implementation Report of Village Revenue and Expenditure Budget (APBDes) of Tayu Wetan Village Government for the fiscal years 2018-2022. The data collection method in this research is documentation. The research method uses descriptive analysis with a quantitative approach. The results of the research show that the financial performance of the village has various tendencies. The PAD Effectiveness Ratio indicates high effectiveness with an average of 100% during the research period. The Harmony Ratio indicates a good proportion between capital expenditure and operational expenditure. However, the RKKD shows low regional financial independence with an average of 17.41%. The REKD indicates a lack of efficiency with an average of 99.05%. Additionally, the Growth Ratio shows fluctuating growth in revenue, operational expenditure, and capital expenditure. Keywords: Financial Performance, Regional Financial Independence Ratio, Effectiveness Ratio, Efficiency Ratio, Harmony Ratio, Growth Ratio
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk mengetahui kinerja keuangan Pemerintah Desa Tayu Wetan berdasarkan Rasio Kemandirian Keuangan Daerah (RKKD), Rasio Efektivitas Pendapatan Asli Daerah (PAD), Rasio Efisiensi Keuangan Daerah (REKD), Rasio Keserasian, dan Rasio Pertumbuhan. Data yang digunakan dalam penelitian ini adalah kuantitatif dengan sumber data sekunder yang diperoleh dari Laporan Realisasi Pelaksanaan Anggaran Pendapatan dan Belanja Desa (APBDes) Pemerintah Desa Tayu Wetan tahun anggaran 2018-2022. Metode pengumpulan data pada penelitian ini yaitu dokumentasi. Metode penelitian menggunakan analisis deskriptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa kinerja keuangan desa memiliki kecenderungan yang beragam. Rasio Efektivitas PAD menunjukkan efektivitas yang tinggi dengan rata-rata 100% selama periode penelitian. Rasio Keserasian menunjukkan adanya proporsi yang baik antara belanja modal dan belanja operasional. Namun, RKKD menunjukkan kemandirian keuangan daerah yang rendah dengan rata-rata 17,41%. REKD menunjukkan kurangnya efisiensi dengan rata-rata 99,05%.Selain itu, Rasio Pertumbuhan menunjukkan fluktuasi pertumbuhan pada pendapatan, belanja operasional, dan belanja modal. Kinerja Keuangan, Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas, Rasio Efisiensi, Rasio Keserasian, Rasio Pertumbuhan |
| Uncontrolled Keywords: | Financial Performance, Regional Financial Independence Ratio, Effectiveness Ratio, Efficiency Ratio, Harmony Ratio, Growth Ratio |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 09 Sep 2024 03:17 |
| Last Modified: | 09 Sep 2024 03:17 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2235 |
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