Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press

Analisis Kinerja Pengelola Keuangan Pemerintah Daerah Kota Malang Tahun Anggaran 2016-2020

Ferian Lazuardy Iman Ferian (Jakarta)
Komarudin Achmad (Unknown)



Article Info

Publish Date
22 Feb 2024

Abstract

Local government is an institution that is tasked with regulating the economy of a region, one of which is in managing regional finances. Regional finances are determined in the form of the Regional Revenue and Expenditure Budget (APBD). This study aims to determine how the performance of local government financial management of Malang City for the 2016-2020 fiscal year, especially the financial capacity of Malang City Government in supporting regional autonomy. This research is a case study research with data collection using documentation techniques and literature study, and the data used is quantitative data in the form of the 2016-2020 Malang City Budget Realization Report which is obtained through the website https://bpkad.malangkota.go.id. Furthermore, this data is analyzed using financial ratios, namely the ratio of independence, effectiveness ratio, efficiency ratio, activity / compatibility ratio, and growth ratio.From the research, the writer got the information that based on the calculation of independence ratio, effectiveness, efficiency ratio, activity / harmony ratio, and growth ratio, it can be concluded that the financial capacity of Malang City is sufficient to support its regional autonomy. This can be seen from the autonomy ratio of the Malang City Regional Government, where at this level of independence it has a percentage that is in the sufficient category, this shows that the Regional Government of Malang City has slowly been able to reduce the role of the central government in providing funds to the Regional Government of Malang City.

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Journal Info

Abbrev

tiara

Publisher

Subject

Economics, Econometrics & Finance

Description

Publish all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and ...