ANALYSIS OF THE EFFICIENCY AND EFFECTIVENESS OF REGIONAL FINANCIAL MANAGEMENT IN THE CITY OF BIMA
Keywords:
Efficiency, Effectiveness, Regional financial, Regional Expenditure, City of BIMAAbstract
This study aims to analyze the level of effectiveness and efficiency of regional finance in the City of Bima. The data used is secondary data, namely the Bima City APBD data for the 2016-2020 budget period. This study aims to calculate the level of effectiveness and efficiency of the regional finances of the City of Bima whether regional revenues and expenditures at the Regional Revenue Service of the City of Bima have been carried out efficiently and effectively. The analysis technique used is to calculate the Regional Financial Efficiency Ratio and Effectiveness Ratio. The results obtained show that overall, the average regional financial effectiveness ratio for the City of Bima for the 2016-2020 period has reached an effective level. It can be concluded that the Bima City government has succeeded in realizing Regional Original Income (PAD) from the estimated target so that the potential of existing PAD can be maximized by the local government to support the development of Bima City. Meanwhile, overall, the average regional financial efficiency ratio for the City of Bima during the 2016-2020 fiscal year was stated to be less efficient because regional expenditures were still high when compared to total regional revenues
Downloads
References
Badan Kebijakan Fiskal. Kementerian Keuangan. 2021. Dua Dekade Implementasi Kebijakan Fiskal di Indonesia
Digdowiseiso, Kumba. 2016. Governance, Fiscal Decentralization, and Growth in Indonesia. Jurnal Populis, Vol.1, No. 1.
Elyse, Rosmery. 2013. Desentralisasi Fiskal. Alqaprint. Jatinangor
Hasanah, M,. Anitasari, M., 2019. Analisis Belanja Daerah Kota Bengkulu 2008- 2017: Tinjauan Efisiensi dan Efektivitas. Jurnal CONVERGENCE. Vol. 1 (1). 1-12.
Halim, Abdul. 2004. Akuntansi Keuangan Publik. Salemba Empat. Jakarta.
Halim, Abdul. 2007. Bunga Rampai: Manajemen Keuangan Daerah. UPP AMP YKPN. Yogyakarta.
Heriwibowo, D., Juanda, B,. Hadi, S,. & Supono, S,. 2016. The Measurement of Local Goverment Spending Quality with Indicators of Sustainable Local Development in Indonesia. Journal of Economics and Sustainable Development.
Lewis, C. 2007. How to Read a Local Budget and Assess Govenrment Performance. In A. Shah (Ed.), Local Budgeting (Public Sector Governaance and Acountability Series). World Bank.
Litvack Jennie dan Jeddon Jessica (ed). 1999. Desentralization Briefing Noefing Notes, Jakarta: World Bank Institute
Maddick, Henry. 1963. Democracy, Decentralization. BPFE. Yogyakarta.
Manoppo, N. 2015. Analisis Efisiensi dan Efektivitas Pengelolaan Keuangan Daerah Kabupaten Minahasa Tenggara. Jurnal Akuntansi dan Manajemen. Vol 17, No 2.
Mardiasmo. 2009. Akuntansi Sektor Publik. Penerbit ANDI. Yogyakarta
Shah, A,. & Shen, C,. 2007. “Citizen-Centric Performance Budgeting at the Local Level. In Local Budgeting. World Bank Publication.
Zarkasyi, R,. Amni. 2022. Efisiensi dan Efektivitas dalam Pengelolaan Keuangan Daerah Kabupaten Cilacap. Jurnal Humanika. Vol. 22. No. 2.
Undang-undang nomor 22 tahun 1999 tentang Pemerintah Daerah
Undang-undang nomor 25 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Daerah
Undang-undang nomor 23 tahun 2014 tentang Pemerintahan Daerah
Undang-undang nomor 32 tahun 2004 tentang Perimbangan Keuagan Pemerintah Pusat dan Pemerintah Daerah
Peraturan Menteri Dalam Negeri nomor 77 tahun 2020 tentang Pedoman Teknis Pengelolaan Keuangan Daerah.
