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Title: Analisis Rasio Kemandirian, Rasio Pertumbuhan, Rasio Keserasian, Rasio Efisiensi dan Rasio Efektivitas terhadap Kinerja Pemerintah Kota Gunungsitoli Berdasarkan APBD Periode Tahun 2015-2020
Other Titles: Analysis of Independence Ratio, Growth Ratio, Harmony Ratio, Efficiency Ratio and Effectiveness Ratio to the Performance of the Gunungsitoli City Government Based on the 2015-2020 Regional Budget
Authors: Siregar, M. Yamin
Gea, Sri Wahyuni Febriyanty
Keywords: rasio kemandirian
rasio pertumbuhan
rasio keserasian
rasio efisiensi
rasio efektivitas
kinerja pemerintah
independence ratio
growth ratio
harmony ratio
efficiency ratio
effectiveness ratio
government performance
Issue Date: 14-Jun-2022
Publisher: Universitas Medan Area
Series/Report no.: NPM;188320365
Abstract: Penelitian ini bertujuan untuk mengetahui kinerja pemerintah Kota Gunungsitoli periode tahun 2015-2020 berdasarkan Rasio Kemandirian, Rasio Pertumbuhan, Rasio Keserasian, Rasio Efisiensi, dan Rasio Efektivitas. Penelitian menggunakan teknik pengumpulan data Dokumentasi yang berupa Laporan Realisasi Anggaran dan APBD tahun 2015 s/d 2020. Analisis data menggunakan analisis rasio keuangan yang terdiri dari rasio kemandirian, rasio pertumbuhan, rasio keserasian, rasio efisiensi dan rasio efektivitas. Dari hasil analisis, rasio kemandirian keuangan pemerintah Kota Gunungsitoli tergolong pola hubungan instruktif (rendah sekali), rasio pertumbuhan pendapatan daerah rata-rata 7,65%, rata-rata rasio keserasian belanja operasi 53,81% dan rata-rata belanja modal 28,40%, rasio efisiensi rata-rata sebesar 100,66% (tidak efisien), dan rata-rata rasio efektivitas sebesar 84,02% tergolong tidak efektif. Kinerja keuangan pemerintah Kota Gunungsitoli tahun 2015 s/d 2020 dari aspek kemandirian menunjukkan pemerintah daerah masih belum mandiri, aspek pertumbuhan yang mengalami kenaikan dan penurunan yang cenderung fluktuatif, aspek keserasian dengan belanja operasi yang belum mendominasi dan belanja modal yang mendominasi, aspek efisiensi yang menunjukkan kinerja pemerintah masih belum efisien, dan aspek efektivitas masih tergolong tidak efektif. This study aims to determine the government performance of Gunungsitoli City for the 2015-2020 period based on the Independence Ratio, Growth Ratio, Harmony Ratio, Efficiency Ratio, and Effectiveness Ratio. The research uses Documentation data collection techniques in the form of Budget Realization Reports and APBD for 2015 to 2020. Data analysis uses financial ratio analysis consisting of independence ratios, growth ratios, harmony ratios, efficiency ratios and effectiveness ratios. From the results of the analysis, the financial independence ratio of the Gunungsitoli City government is classified as an instructive relationship pattern (very low), the average regional income growth ratio is 7.65%, the average operating expenditure compatibility ratio is 53.84% and the average capital expenditure is 28,40%, the average efficiency ratio is 100.66% (inefficient), and the average effectiveness ratio is 84.02% classified as ineffective. The financial performance of the Gunungsitoli City government in 2015 to 2020 from the aspect of independence shows that the regional government is still not independent, the aspect of growth that has increased and decreased which tends to fluctuate, aspects of compatibility with operating expenditures that do not dominate and capital expenditures dominate, aspects of efficiency that show the government's performance is still not efficient, and the effectiveness aspect is still classified as ineffective.
Description: 81 Halaman
Appears in Collections:SP - Management

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