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Analisis Laporan Keuangan Pemerintah Daerah Kabupaten Subang

Publica: Jurnal Pemikiran Administrasi Negara · Vol. 11 No. 2 (2019) · hlm. 107–124

DOI
10.15575/jpan.v11i2.7644
ISSN
2715-9256, 2085-6555
Terbit
2019-12-10
Penerbit
Department of Public Administration
Bahasa
eng

Abstrak

The existence of regional autonomy requires each region to manage its finances independently. In its financial management, in 2014-2017 Subang District had several problems such as, the largest income was still from the balance fund which was a transfer from the Central Government, low capital expenditure, regional financial growth was at very low value, and inefficient local revenue. This study aims to find out how the financial performance of the Subang Regency Government in 2014-2017 was measured using regional financial ratios. This research is a qualitative descriptive study. In data collection researchers used the method of observation, interviews, and documentation. The type of data used is primary data from the Subang District Government Budget Realization Report 2014-2017. The results of the analysis show that the Financial Performance of the Subang Regency Government in terms of (1) The independence ratio shows that Subang Regency is very independent, because the average is 17.1% (2) The harmony ratio of the Subang Regency government is more likely to prioritize operational expenditure than capital expenditure. Large operating expenses are at an average of 73.75%. While for capital expenditures at an average of 21.75% (3) Regional financial growth ratios can be said to be still very low, because the average is 8.6% (4) The efficiency ratio of local revenue can be said to be inefficient, because the average the efficiency rate is 63.3% (5) The effectiveness ratio of Subang Regency's original income has been effective, because the average effectiveness is above 100% which is 113.8%.

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  • Sunan Gunung Djati State Islamic University Bandung
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Rekan penulisOrganisasiArtikel bersama
Robiah Siti HanifahSunan Gunung Djati State Islamic University Bandung1
Siti SelawatiSunan Gunung Djati State Islamic University Bandung1
Syifa FadhilatunnisaSunan Gunung Djati State Islamic University Bandung1
Whita KaustaviaSunan Gunung Djati State Islamic University Bandung1
Cecep Wahyu HoerudinSunan Gunung Djati State Islamic University Bandung1
Muhammad Ihsan TaufiqSunan Gunung Djati State Islamic University Bandung1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/publica/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Analisis Laporan Keuangan Pemerintah Daerah Kabupaten Subang</dc:title>
	<dc:creator>Farida, Ai Siti</dc:creator>
	<dc:creator>Nugraha, Raden Faisal Maulana</dc:creator>
	<dc:subject xml:lang="en-US">Regional Financial Performance</dc:subject>
	<dc:subject xml:lang="en-US">Independence Ratio</dc:subject>
	<dc:subject xml:lang="en-US">Harmony Ratio</dc:subject>
	<dc:subject xml:lang="en-US">Growth Ratio</dc:subject>
	<dc:subject xml:lang="en-US">PAD Efficiency Ratio</dc:subject>
	<dc:subject xml:lang="en-US">PAD Effectiveness Ratio.</dc:subject>
	<dc:description xml:lang="en-US">The existence of regional autonomy requires each region to manage its finances independently. In its financial management, in 2014-2017 Subang District had several problems such as, the largest income was still from the balance fund which was a transfer from the Central Government, low capital expenditure, regional financial growth was at very low value, and inefficient local revenue. This study aims to find out how the financial performance of the Subang Regency Government in 2014-2017 was measured using regional financial ratios. This research is a qualitative descriptive study. In data collection researchers used the method of observation, interviews, and documentation. The type of data used is primary data from the Subang District Government Budget Realization Report 2014-2017. The results of the analysis show that the Financial Performance of the Subang Regency Government in terms of (1) The independence ratio shows that Subang Regency is very independent, because the average is 17.1% (2) The harmony ratio of the Subang Regency government is more likely to prioritize operational expenditure than capital expenditure. Large operating expenses are at an average of 73.75%. While for capital expenditures at an average of 21.75% (3) Regional financial growth ratios can be said to be still very low, because the average is 8.6% (4) The efficiency ratio of local revenue can be said to be inefficient, because the average the efficiency rate is 63.3% (5) The effectiveness ratio of Subang Regency's original income has been effective, because the average effectiveness is above 100% which is 113.8%.</dc:description>
	<dc:publisher xml:lang="en-US">Department of Public Administration</dc:publisher>
	<dc:date>2019-12-10</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/publica/article/view/7644</dc:identifier>
	<dc:identifier>10.15575/jpan.v11i2.7644</dc:identifier>
	<dc:source xml:lang="en-US">Publica: Jurnal Pemikiran Administrasi Negara; Vol. 11 No. 2 (2019): Administrasi Keuangan Daerah; 107-124</dc:source>
	<dc:source>2715-9256</dc:source>
	<dc:source>2085-6555</dc:source>
	<dc:source>10.15575/jpan.v11i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/publica/article/view/7644/3781</dc:relation>
	<dc:relation>10.15575/jpan.v11i2.7644.g3781</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2019 Ai Siti Farida, Raden Faisal Maulana Nugraha</dc:rights>
</oai_dc:dc>