Heviana, Lia (2024) ANALISIS RASIO KEUANGAN DAN KONSEP VALUE FOR MONEY UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KLATEN. Other thesis, UPN Veteran Yogyajarta.
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Abstract
vii
ABSTRAK
Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan Pemerintah
Kabupaten Klaten pada tahun 2018-2022 ditinjau dari : (1) Rasio Derajat
Desentralisasi Fiskal, (2) Rasio Ketergantungan Keuangan Daerah, (3) Rasio
Kemandirian Keuangan Daerah, (4) Rasio Pertumbuhan PAD, (5) Rasio Efektivitas
PAD, (6) Debt Service Coverage Ratio (DSCR), (7) Konsep Value for Money.
Penelitian ini merupakan penelitian deskriptif kuantitatif. Pengumpulan data
menggunakan metode dokumentasi dengan cara mengumpulkan data dari website
PPID Kabupaten Klaten dan BPS Kabupaten Klaten. Hasil Penelitian menunjukkan
bahwa Kinerja Keuangan Pemerintah Kabupaten Klaten apabila ditinjau dari
perhitungan (1) Rasio Derajat Desentralisasi Fiskal tergolong kurang (2) Rasio
Ketergantungan Keuangan Daerah tergolong sangat tinggi (3) Rasio Kemandirian
Keuangan Daerah tergolong sangat rendah dengan pola hubungan instruktif. (4)
Rasio Pertumbuhan PAD termasuk dalam kriteria tidak baik karena 2018 dan 2020
mengalami pertumbuhan negatif dan pada tahun 2019 dan 2021 mengalami
pertumbuhan positif, namun tidak begitu signifikan (5) Rasio Efektivitas PAD
tergolong sangat efektif (6) Kinerja keuangan tidak dapat ditinjau dari Debt Service
Coverage Ratio (DSCR) (7) Konsep Value for Money dapat dikatakan ekonomis,
efisien dan efektif.
Kata kunci: Kinerja Keuangan Daerah, Rasio Keuangan, Rasio Derajat
Desentralisasi Fiskal, Rasio Ketergantungan Keuangan Daerah,
Rasio Kemandirian Keuangan Daerah, Rasio Pertumbuhan PAD,
Rasio Efektivitas PAD, Debt Service Coverage Ratio, Value for
Money
viii
ABSTRACT
This study aims to evaluate the financial performance of the Klaten Regency
Government in 2018-2022 in terms of: (1) Fiscal Decentralization Degree Ratio,
(2) Regional Financial Dependency Ratio, (3) Regional Financial Independence
Ratio, (4) PAD Growth Ratio, (5) PAD Effectiveness Ratio, (6) Debt Service
Coverage Ratio (DSCR), (7)Value for Money Concept. This research is quantitative
descriptive research. Data collection uses the documentation method by collecting
data from the Klaten Regency PPID website and Klaten Regency BPS. The results
showed that the Financial Performance of the Klaten Regency Government when
viewed from the calculation of (1) the Fiscal Decentralization Degree Ratio is
classified as less (2) the Regional Financial Dependency Ratio is classified as very
high (3) the Regional Financial Independence Ratio is classified as very low with
an instructive relationship pattern. (4) The PAD Growth Ratio is included in the
unfavorable criteria because 2018 and 2020 experienced negative growth and in
2019 and 2021 experienced positive growth, but not so significant (5) The PAD
Effectiveness Ratio is classified as very effective (6) Financial performance cannot
be reviewed from the Debt Service Coverage Ratio (DSCR) (7) The Value for
Money concept can be said to be economical, efficient and effective.
Keywords: Regional Financial Performance, Financial Ratios, Fiscal
Decentralization Degree Ratio, Regional Financial Dependency
Ratio, Regional Financial Independence Ratio, PAD Growth Ratio,
PAD Effectiveness Ratio, Debt Service Coverage Ratio, Value for
Money
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 18 Apr 2024 06:50 |
| Last Modified: | 18 Apr 2024 06:50 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/39319 |
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