苏邦县域地方政府财务绩效分析

IF 3.3 Q2 BUSINESS

Asia-Pacific Journal of Business Administration Pub Date : 2023-04-30 DOI:10.61317/js.v2i1.60

Bisma Indrawan

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引用次数: 0

摘要

本研究的目的是通过分析预算实现报告(LRA)来评估苏邦区地方政府的财务绩效。本研究采用定量描述方法，涉及基于获得的财务数据的计算，以解决研究目标。这项研究是在苏邦区金融和资产管理机构(BKAD)进行的。数据收集依赖于文档方法。使用的数据分析技术是定量描述性的，采用以下公式:(1)预算增长;(2)收入预算比率分析:分权程度、地方财政依赖、地方财政独立、地方自源收入的有效性和效率、地方税的有效性和效率;(3)支出一致性分析:营业支出占总支出，资本性支出占总支出，直接和间接支出，(4)支出效率。结果表明，苏邦区政府2015-2017年的财务绩效可以认为是优秀的。这一点在收入正增长、高度分权(平均比例为100%)、非常低的地方财政依赖(平均比例为0%)和高度的地方财政独立(委托关系模式为100%)中得到了体现。PAD的平均高效为122.53%，平均高效为4.01%。地方税的平均效率为高效率115.48%，平均效率为极效率4.22%。支出一致性分析显示，平均营业支出占总支出的比例为94.15%，资本支出占5.85%，表明对区域发展的重视程度不够。平均直接支出为74.24%，间接支出为25.76%。平均支出效率为81.89%。基于这一研究，在未来的研究中，建议包括额外的财务报表进行分析，如资产负债表和损益表。此外，建议苏邦区政府保持目前的表现。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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FINANCIAL PERFORMANCE ANALYSIS OF SUBANG REGENCY LOCAL GOVERMENT

The aim of this research is to assess the Financial Performance of Subang District Local Government by analyzing the Budget Realization Reports (LRA). This study adopts a quantitative descriptive approach involving calculations based on financial data obtained to address the research objectives. The research is conducted at the Subang District Financial and Asset Management Agency (BKAD). Data collection relies on the documentation method. The data analysis technique used is quantitative descriptive, employing the following formulas: (1) Budget Growth, (2) Analysis of Revenue Budget Ratios: Degree of Decentralization, Local Financial Dependence, Local Financial Independence, Effectiveness and Efficiency of Local Own-source Revenue (PAD), Effectiveness and Efficiency of Local Taxes, (3) Analysis of Expenditure Alignment: Operating Expenditure to Total Expenditure, Capital Expenditure to Total Expenditure, Direct and Indirect Expenditure, (4) Expenditure Efficiency. The results indicate that the financial performance of Subang District Government during 2015-2017 can be considered excellent. This is evident through positive revenue growth, a high degree of decentralization with an average percentage of 100%, very low local financial dependence at 0%, and high local financial independence with a delegative relationship pattern of 100%. The average effectiveness of PAD is highly effective at 122.53%, while the average efficiency is very efficient at 4.01%. The average effectiveness of local taxes is highly effective at 115.48%, while the average efficiency is very efficient at 4.22%. The analysis of expenditure alignment shows that the average operating expenditure to total expenditure is 94.15%, and capital expenditure is 5.85%, indicating insufficient attention to regional development. The average direct expenditure is 74.24%, and indirect expenditure is 25.76%. The average expenditure efficiency is 81.89%. Based on this research, for future studies, it is recommended to include additional financial statements for analysis, such as the balance sheet and income statement. Furthermore, the Subang District Government is advised to maintain its current performance.

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来源期刊

Asia-Pacific Journal of Business Administration BUSINESS-

CiteScore

7.20

自引率

13.20%

发文量

期刊介绍： The Asia Pacific Journal of Business Administration (APJBA) publishes original research on: Business Strategy and Policy, Accounting and Board Governance, Marketing and People Management, and Operations and Supply Chain Management. The journal welcomes practical and skill-based submissions in these areas. There is particular interest in submissions regarding: Sustainable Business Practices, Quality Management Practices, Innovation and Creativity in Management, as well as Managing a Learning Organisation. The Asia Pacific region is full of collaborations between government, NGOs and private enterprise. Submissions are welcome which contribute to our understanding of partnerships and the cross-cultural issues. Research methods vary, and the journal is interested in the full diverse of qualitative (case and action research, etc) as well as quantitative survey studies and their recommendations. The APJBA seeks to become a forum for both established scholars and early career researchers in all aspects of management and business in the Asia-Pacific region. Emphasis is on rigour and relevance, on theory and practice, in a globalised scholarly environment.