DKI 雅加达省政府 2017 - 2021 财年财务报告执行情况分析(已审计)

Mohamad Ali Subiantoro, Nasrullah Nasrullah, Edwin Jonathan Panjaitan
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引用次数: 0

摘要

研究 本研究旨在分析 DKI 雅加达省在 2017 - 2021 预算年度的财务业绩比较。本研究采用描述性定量方法,通过观察一些财务比率,包括独立比率、活动比率、地区原始收入(PAD)的有效性比率、增长比率和预算有效使用比率。研究结果表明,随着地区能力水平处于中等水平,独立性比率已经具有参与性。活动比率,根据活动比率,雅加达省政府将运营支出置于资本支出之上。地区原始收入(PAD)有效性比率,DKI雅加达的财政绩效被列入有效类,说明DKI雅加达省政府在实现地区原始收入(PAD)来源方面是有效的,增长比率,从增长比率分析可以看出DKI雅加达的财政管理绩效属于良好类,2017年绩效中预算使用效率比率属于有效类。2018-2019 年的财务绩效效率较低,2020 年和 2021 年的绩效效率较低。希望本研究的结果能对进一步的研究有所帮助。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis of the Financial Report Performance of the DKI Jakarta Provincial Government for the 2017 – 2021 Fiscal Year (Audited)
Research This study aims to analyze the comparative financial performance of DKI Jakarta Province during the 2017 - 2021 budget year. This study uses descriptive quantitative methods by observing a number of financial ratios including the independence ratio, activity ratio, effectiveness ratio of Regional Original Income (PAD), growth ratio, and ratio efficient use of the budget. The results of the research show that the independence ratio is already participatory with the level of regional capability in the medium category. The activity ratio, based on the activity ratio, the DKI Jakarta Provincial Government prioritizes operating expenditure over capital expenditure. The effectiveness ratio of Regional Original Income (PAD), the financial performance of DKI Jakarta is included in the category effective, which shows that the DKI Jakarta Provincial Government is effective in realizing the source of Regional Original Income (PAD), the growth ratio, from the growth ratio analysis it can be seen that the financial management performance of DKI Jakarta is in the good category, and the efficiency ratio for budget use in 2017 performance was in the efficient category. In 2018-2019 financial performance was inefficient, and in 2020 and 2021 showed less efficient performance. It is hoped that the results of this research will contribute to further research.
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