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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI ACCOUNTABILITY
Riska Korompot
Universitas Sam Ratulangi Manado
Economics, Econometrics & Finance

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ANALYSIS OF FINANCIAL PERFORMANCE IN THE GOVERNMENT OF NORTH SULAWESI Korompot, Riska; Warongan, Jessy
ACCOUNTABILITY Vol 6, No 2 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.17755.6.2.2017.9-19

Abstract

The objective of this research was to determine the financial performance of North Sulawesi Provincial Government and was measured from the Independence Ratio, Effectiveness Ratio, Degree of Fiscal Decentralization Ratio, Harmony Ratio, and Growth Ratio. The results showed that the Independence ratio of North Sulawesi Province in 6 years from 2010-2015 has increased and included in the category of Participatory which means it is quite independent and has reduced the level of dependence on external parties and manage the existing funds such as Domestic Revenue as well as describe that the people of North Sulawesi is quite prosperous because it is able to participate in tax payments which is one of the largest regional income. The Effectiveness Ratio of Domestic Revenue shows effective criteria to the Regional Financial Performance, because based on the effectiveness ratio of Domestic Revenue in 6 years of research only last 2 years namely 2014 and 2015 which include in the category of Not Effective which means decreasing on the performance of local government of North Sulawesi province. The Decentralization Degrees for Government of North Sulawesi Province shows that they still has not fully fulfilled the total revenue with they own-source revenue. The Harmony Ratio represents more realization of operating expenditures than capital expenditures, this is not so good especially for developing regions such as North Sulawesi Province. The Growth Ratio shows an unstable number from 2010 to 2015. The instability is caused by the implementation of money follows functions which are considered not optimal yet, so the work that must be done by some Regional Work Unit at the same time according to expertise and the division is not going well.Keywords : regional financial performance, APBD
ANALISIS PENYUSUNAN ANGGARAN PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA KOTAMOBAGU TAHUN ANGGARAN 2014 Korompot, Riska; Poputra, Agus T.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 1 (2015): Jurnal EMBA, HAL 841- 950
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.884 KB) | DOI: 10.35794/emba.3.1.2015.7612

Abstract

Anggaran adalah estimasi yang akan dicapai selama periode tertentu yang dinyatakan dalam ukuran finansial. Tahap penyusunan anggaran adalah tahapan pertama dari proses penganggaran. Pada tahapan ini, biasanya rencana anggaran disusun oleh pihak eksekutif yang nantinya akan melaksanakan anggaran tersebut. Tujuan penelitian ini untuk mengetahui proses penyusunan anggaran di DPPKAD Kota Kotamobagu tahun anggaran 2014. Metode yang digunakan yaitu deskriptif dan data diperoleh melalui studi lapangan. Hasil penelitian diperoleh DPPKAD kota kotamobagu telah melaksanakan proses penyusunan anggaran sesuai dengan Permendagri No. 27 Tahun 2013 tentang pedoman penyusunan APBD tahun anggaran 2014, namun belum merampungkan proses penyusunan APBD dalam Siklus Anggaran Daerah tetapi masih dalam bentuk Standar Operasional Prosedur (SOP). Sehingga diharapkan pada tahun anggaran selanjutnya, DPPKAD Kota Kotamobagu menyajikan proses penyusunan APBD dalam bentuk Siklus Anggaran Daerah dengan meningkatkan sosialisasi dan bimbingan teknis bagi para pegawainya. Kata kunci: analisis, penyusunan, anggaran
Co-Authors Agus T. Poputra Warongan, Jessy