Pengukuran Kemampuan Keuangan Daerah Dengan Rasio Share dan Growth
DOI:
https://doi.org/10.32662/gaj.v5i2.2472Keywords:
Kemampuan Keuangan, Share, GrowthAbstract
This study aims to measure the regional financial capacity. The data was used in the form of Financial Statements obtained from the Finance Agency of North Gorontalo Regency. The analytical method used is using share and growth analysis tools. The results of the research with share analysis show that North Gorontalo Regency during the five years, 2016-2020, has a meager criterion value, meaning that North Gorontalo Regency does not yet have the financial capacity to finance all of its total expenditures and is still dependent on the Central Government. Furthermore, the study's results as measured by growth analysis showed that North Gorontalo Regency during the 2016-2020 period had a low criterion value. This means that North Gorontalo Regency has poor growth in Regional Original Income (PAD) so North Gorontalo Regency does not yet have optimal prospects for future economic growth.References
Arnaldi, I. Y. (2019). Analisis Keuangan Pemerintah Daerah Kota Padang Untuk Mengukur Kinerja Keuangan Daerah. Jurnal Pundi, 3(1), 83–100. https://doi.org/10.31575/jp.v4i1.182
Haryanto, J. T. (2017). Penghasil Sda Dan Non-SDA di Era Desentralisasi Fiskal (Comparative Analysis of Regional Financial Mapping from The Producer of Natural Resources and Non-Natural Resources in The Fiscal Decentralization Era). Jurnal Ekonomi Dan Kebijakan Publik, 8(2), 103–116.
Haryanto, J. T. (2018). Kemandirian Daerah dan Prospek Ekonomi Wilayah Kalimantan. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 3(4), 312–328. https://doi.org/10.33105/itrev.v3i4.88
Hasan, W., & Jumiyanti, K. R. (2021). Peta Kemampuan Keuangan Daerah. Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 12(1), 2086–4264.
Ningtias, Y. D., Nugroho, T. R., & Ainiyah, N. (2016). Analisis Rasio Keuangan Anggaran Pendapatan Dan Belanja Daerah Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota Di Provinsi Jawa Timur Tahun Anggaran 2012-2016. Jrunal Akuntansi, 1–12.
Rara Mianti, F. (2014). Analisis Kinerja Keuangan Pemerintah Daerah se-provinsi bengkulu sepuluh tahun terakhir. Universitas Bengkulu.
Salviyani, A. (2017). Analisis Rasio Keuangan Menggunakan Perhitungan Share dan Growth Untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Langkat. Universitas Muhamadiyah Sumatra Utara.
Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan.
Suryani, B. B. dan S. A. (2020). Analisis Kemampuan dan Kemandirian Keuangan Daerah Ajatappareng. Journal of Chemical Information and Modeling, 2(1), 5–7. http://jurnal.globalhealthsciencegroup.com/index.php/JPPP/article/download/83/65%0Ahttp://www.embase.com/search/results?subaction=viewrecord&from=export&id=L603546864%5Cnhttp://dx.doi.org/10.1155/2015/420723%0Ahttp://link.springer.com/10.1007/978-3-319-76
Wandira, A. G. (2013). Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Terhadap Pengalokasian Belanja Modal. Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Semarang. Universitas Negeri Semarang.
Downloads
Published
How to Cite
Issue
Section
License
In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:
1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.
2. Gorontalo Accounting Journal maintain the publishing rights of the published articles.Â
Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.
Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)
2.png)










