ANALISIS KESEHATAN KINERJA REALISASI APBDESA DI WILAYAH KAPANEWON KARANGMOJO KABUPATEN GUNUNG KIDUL TAHUN 2018-2022

DIAZ WISANG WIBISONO, . (2024) ANALISIS KESEHATAN KINERJA REALISASI APBDESA DI WILAYAH KAPANEWON KARANGMOJO KABUPATEN GUNUNG KIDUL TAHUN 2018-2022. Diploma thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Kesehatan Kinerja Keuanagan Pemerintah Desa di Wilayah Kapanewon Karangmojo Kabupaten Gunung Kidul pada periode anggaran 2018-2022. Penelitian ini menggunakan berbagai rasio keuangan yang berguna untuk mengukur kinerja keuangan yaitu Rasio Derajat Desentralisasi, Rasio Kemandirian Keuangan, Rasio Efesien dan Rasio Efektivitas, serta penelitian ini menambahkan pertumbuhan pendapatan baik pendapatan asli desa dan pertumbuhan Total Pendapatan. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif dengan menggunakan data sekunder berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Desa (APBDes) pemerintah desa di wilayah Kapanewon Karangmojo Kabupaten Gunung Kidul dengan periode anggaran 2018-2022. Hasil penelitian menunjukan bahwa Kinerja Keuangan Pemerintah Desa di Wilayah Kapanewon Karangmojo Kabupaten Gunung Kidul berdasarkan Rasio Derajat Desentralisasi mempunyai tingkat kemampuan sangat rendah, Rasio Kemandirian Keuangan mempunyai tingkat kemandirian yang rendah sekali dan mempunyai hubungan Instruktif, Rasio Efisiensi menghasilkan lima desa mendapatkan keterangan kurang efisien dan dua desa mendapatkan keterangan tidak efisien, dan Rasio Efektivitas menghasilkan satu desa memiliki kemampuan kurang efektif, satu desa memiliki kemampuan cukup efektif, dua desa memiliki kemampuan efektif, tiga desa memiliki kemampuan sangat efektif. Untuk pertumbuhan pendapatan asli desa dan total pendapatan, dari pendapatan asli desa pemerintah desa di wilayah kapanewon karangmojo memiliki trend pertumbuhan dan penurunan, untuk pertumbuhan pendapatan asli desa terdapat tiga desa dan untuk penurunan terdapat empat desa, sedangankan untuk total pendapatan semua desa mengalami pertumbuhan. This research aims to determine and analyze the health and financial performance of the village government in the Kapanewon Karangmojo area, Gunung Kidul Regency in the 2018-2022 budget period. This research uses various financial ratios that are useful for measuring financial performance, namely the Degree of Decentralization Ratio, Financial Independence Ratio, Efficiency Ratio and Effectiveness Ratio, and this research adds income growth, both village original income and Total Income growth. This research is a type of quantitative descriptive research using secondary data in the form of the Village Government Revenue and Expenditure Budget Realization Report (APBDes) in the Kapanewon Karangmojo area, Gunung Kidul Regency for the 2018-2022 budget period. The results of the research show that the Financial Performance of the Village Government in the Kapanewon Karangmojo Region, Gunung Kidul Regency based on the Degree of Decentralization Ratio has a very low level of capability, the Financial Independence Ratio has a very low level of independence and has an Instructive relationship, the Efficiency Ratio results in five villages being declared less efficient and two villages received information about being inefficient, and the Effectiveness Ratio resulted in one village having less effective capabilities, one village having quite effective capabilities, two villages having effective capabilities, three villages having very effective capabilities. For the growth of original village income and total income, from the village government's original income in the Kapanewon Karangmojo area there was a trend of growth and decline, for growth in original village income there were three villages and for a decline there were four villages, while for total income all villages experienced growth.

Item Type:	Thesis (Diploma)
Additional Information:	1). Dr. Rida Prihatni, SE., M.Si 2). Petrolis Nusa Perdana, M.Acc,Ak
Subjects:	Ilmu Sosial > Keuangan Ilmu Sosial > Keuangan Negara Manajemen > Manajemen , Business
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Users 22411 not found.
Date Deposited:	08 Jul 2024 23:15
Last Modified:	08 Jul 2024 23:15
URI:	http://repository.unj.ac.id/id/eprint/45541

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