đ
21 November 2024
DOI: 10.58192/profit.v3i4.2679
Analisa Rasio Keuangan Daerah untuk Mengukur Kinerja Pendapatan, Pajak, dan Belanja Kabupaten Blitar Tahun 2019-2023
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Universitas Maritim AMNI
đ Abstract
Regional financial ratio analysis is important to see how the region can manage finances effectively and efficiently. The results of financial analysis in Blitar Regency for the years 2019-2023 show that the Regional Financial Dependency Ratio fluctuates, with a high average of 72%, indicating a significant dependence on the central government. The Regional Financial Freedom Ratio, although increased during the Covid-19 pandemic, remains low at an average of 24%, indicating a pattern of consultative relations with the central government. The Decentralization Degree Ratio is also low, averaging 12.99%, indicating a lack of regional capacity to generate their own income. The Tax Effectiveness Ratio shows a very effective performance with an average of 113%, indicating the realization of tax revenue exceeding the target. The ratio of Direct and Indirect Expenses shows less efficiency, with indirect expenses being more dominant. Overall, although the effectiveness of tax and capital expenditure shows positive results, financial dependence and the level of decentralization still require attention to improve the financial independence and efficiency of the Blitar Regency area.
đ Keywords
#regional financial performance; income and expenditure; regional tax ratio
âšī¸ Informasi Publikasi
Tanggal Publikasi
21 November 2024
Volume / Nomor / Tahun
Volume 3, Nomor 4, Tahun 2024
đ HOW TO CITE
Mega Tunjung Hapsari; Eva Debi Fitriani; Ira Sri Agmiana; Arina Eka Nur Fadhilah; Rihhadatul Aisy Qatrunnada S; Chasa Puput Tri Mei A; Saraya Izzati Shabira, "Analisa Rasio Keuangan Daerah untuk Mengukur Kinerja Pendapatan, Pajak, dan Belanja Kabupaten Blitar Tahun 2019-2023," Profit: Jurnal Manajemen, Bisnis dan Akuntansi, vol. 3, no. 4, Nov. 2024.
ACM
ACS
APA
ABNT
Chicago
Harvard
IEEE
MLA
Turabian
Vancouver
Download Citation
0
Sitasi
Cek Google Scholar