Analisis Laporan Realisasi Anggaran Pendapatan Daerah pada Pemerintah Kota Malang Tahun 2021 – 2023
DOI:
https://doi.org/10.55606/jekombis.v3i3.3706Keywords:
Financial ratio, decentralized ratio, dependency ratio, effectivenes ratio, effeciency ratioAbstract
This study analyzes the Regional Revenue of the Malang City Government for the 2021-2023 Fiscal Year based on the Budget Realization Report. This research uses quantitative description analysis with the concept of financial ratio calculation. Secondary data from the official website of the Malang City Government, https://malangkota.go.id, is used to calculate these financial ratios. The method is carried out by considering the performance indicators of regional financial management of the Malang City Government using five indicators: 1) Revenue Budget Variance Analysis 2) Financial Ratio Analysis of Degree of Decentralization 3) Regional Financial Dependency Ratio 4) Effectiveness Ratio 5) Efficiency Ratio. The results of this study are the Malang City Government is increasingly decentralizing decisions and authority to lower levels. Regional dependence on external assistance is decreasing. There is a change in performance. And the Malang City Government needs efforts to minimize waste, maximize the use of money, and improve organizational efficiency to achieve the desired results.
References
ALgustin, F., Ralhmalwalti, AL. D., ALstutik, I. W., & ... (2024). ALnallisis Prosedur Dokumen ALlokalsi ALnggalraln Dallalm Lalporaln Keualngaln ALkuntalnsi Sektor Publik. Gudalng Jurnall …, 2, 46–48. https://gudalngjurnall.com/index.php/gjpm/alrticle/view/289%0ALhttps://gudalngjurnall.com/index.php/gjpm/alrticle/downloald/289/282
ALmalndal Progralm Studi D-, R., Malnaljemen Pemerintalhaln, AL., Negeri Balndung, P., & ALkuntalnsi, J. (2021). ALnallisis Lalporaln Reallisalsi ALnggalraln Untuk Mengukur Kinerjal Keualngaln Paldal Pemerintalh Kotal Balndung Khozin ALrief Jouzalr Falrouq Ishalk. Indonesialn ALccounting Resealrch Journall, 2(1), 52–62. https://jurnall.polbaln.alc.id/ojs-3.1.2/ialrj/alrticle/view/3389/2483
ALni, L., Mulyaldi, J., & Praltowo, D. (2020). ALnallisis Falktor-Falktor Yalng Mempengalruhi Penyeralpaln ALnggalraln Belalnjal Dengaln Perencalnalaln ALnggalraln Sebalgali Pemoderalsi Paldal Pemerintalh Kotal Depok Talhun 2013-2017. Jurnall Ekobismaln, 5(1), 1–16.
ALrini, AL., & Erlialnal, R. (2023). ALnallisis Ralsio Keualngaln Pemerintalh Daleralh Provinsi Lalmpung paldal Kinerjal Keualngaln Daleralh. … : Jurnall Inovalsi ALkuntalnsi Keualngaln & …, 4(2), 174–183. http://www.ejournall.polbeng.alc.id/index.php/ialkp/alrticle/view/3894%0ALhttp://www.ejournall.polbeng.alc.id/index.php/ialkp/alrticle/viewFile/3894/1697
Balvigal, R. (2022). Pengalruh Persepsi Pemilik Daln Pengetalhualn ALkuntalnsi Pelalku Usalhal Mikro Kecil Daln Menengalh Terhaldalp Penggunalaln Informalsi ALkuntalnsi. Yudishtiral Journall : Indonesialn Journall of Finalnce alnd Straltegy Inside, 2(2), 173–194. https://doi.org/10.53363/yud.v2i2.35
Bulo, Y., & Deviyalnti, D. R. (2020). ALnallisis Ralsio Keualngaln Paldal Lalporaln Reallisalsi ALnggalraln Di Pemerintalh Daleralh Kotal Bontalng. Jurnall Ilmu ALkuntalnsi Mulalwalrmaln …, 1, 1–14. https://journall.feb.unmul.alc.id/index.php/JIALM/alrticle/view/5029
Erik Setialwaln. (2021). Pemalhalmaln Malsyalralkalt Tentalng Peneralpaln ALkuntalnsi Paldal Usalhal Mikro Kecil Daln Menengalh (Umkm). JIMALT (Jurnall Ilmialh Malhalsiswal ALkuntalnsi), 12(2), 582.
Fredrik Tuju, E., Malnossoh, H., & N Wokals, H. R. (2022). ALnallisis Efektivitals Daln Efisiensi ALnggalraln Belalnjal Talhun 2017-2020 Paldal Baldaln Perencalnalaln Daln Pembalngunaln Daleralh Provinsi Sulalwesi Utalral. Jurnall LPPM Bidalng EkoSosBudKum (Ekonomi, Budalyal, Daln Hukum), 6(1), 185–196.
Halndini, Sri. (2020). Buku ALjalr: Malnaljemen Keualngaln. Suralbalyal: Scopindo Medial Pustalkal.
Kalwaltu, Salmuel Freddy. (2019). Buku ALnallisis Lalporaln Keualngaln Sektor Publik.Yogyalkalrtal: Depublish.
Lalsupu, E. Z., Kallalngi, L., & Malwikere, L. M. (2021). ALnallisis Efektivitals Daln Efisiensi Pelalksalnalaln ALnggalraln Belalnjal Paldal Baldaln Kesaltualn Balngsal Daln Politik Kalbupalten Tojo Unal-Unal. Jurnall EMBAL , 9(69), 1422–1441.
Maldjid, J. (2019). ALkuntalnsi Sekor Publik. In Yogyalkalrtal (Issue 25). http://www.alcaldemial.edu/downloald/54793453/ALKUNTALNSI_SEKTOR_PUBLIK_Dalnal_Umum_General.docx
MRizky, AL. (2020). 済無No Title No Title No Title. Palper Knowledge . Towalrd al Medial History of Documents, 12–26.
Ralhmalwalti, F., & Susalnto, AL. AL. (2023). ALnallisis Efektivitals daln Efisiensi ALnggalraln Belalnjal Daleralh BPKALD Kalbupalten Bojonegoro 2018-2022. Jurnall Ecodemical : Jurnall Ekonomi Malnaljemen Daln Bisnis, 7(2), 202–208. https://doi.org/10.31294/eco.v7i2.16080
Rulialty, Baldollalhi, I., & Nurfaldillalh, AL. I. (2019). Rullialty_Galrudal2409745. Jurnall Ekonomi Invoice Falkultals Ekonomi Daln Bisnis , 1(1), 40–66.
Shallaldin Hernalndi, D. AL., Deviyalnti, D. R., & Raltnal Salri, W. I. (2022). ALnallisis Lalporaln Reallisalsi ALnggalraln Pendalpaltaln Daln Belalnjal Daleralh Paldal Provinsi Kallimalntaln Timur. JIALM (Jurnall Ilmu ALkuntalnsi Mulalwalrmaln), 7(2), 1–12. http://repositori.utu.alc.id/id/eprint/78/1/BALB 1-V.pdf
Sitepu, H. V, Slalmet, B., Putri, F. C., ALntoni, E., Silvialnal, S., & ... (2024). Buku ALjalr ALkuntalnsi Sektor Publik (Issue Februalry). https://books.google.com/books?hl=en&lr=&id=JJzuEALALALQBALJ&oi=fnd&pg=PAL96&dq=alnggalraln+pendalpaltaln+belalnjal+daleralh+untuk+pembialyalaln+balznals&ots=M2alWdPG1Ff&sig=al9_z7I22W9ALEFt2zMcL-h24lBPc
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jurnal Penelitian Ekonomi Manajemen dan Bisnis
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
