ANALISIS LAPORAN REALISASI ANGGARAN UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN BONE
DOI:
https://doi.org/10.26618/inv.v1i1.2012Abstract
The results of the study show that: First, the independence of the Bone District Government in meeting the funding needs for the implementation of government tasks, development, and social services to the community is still very low and even experiences ups and downs from year to year, namely from 4.19% in in 2014 became 4.33% in 2015 and 3.01% in 2016. Where there was an increase in regional independence which subsequently decreased in 2015. Secondly, the Performance of the Regional Government of Bone Regency in realizing the original regional income was classified as ineffective and classified as efficient , namely in 2014 had an effectiveness ratio of 62.19% and an efficiency ratio of 2.13% then in 2015 had an effectiveness ratio of 59.53% and an efficient ratio of 2.71%, and in 2016 had an effectiveness ratio of 32.96% efficient ratio of 2.16%. Third, Most of which are owned by the Regional Government of Bone Regency are still prioritized to meet the needs of the bell operation rather than capital expenditure.
References
Abdul Halim. (2012). Pengelolaan Keuangan Daerah. Edisi Ketiga. Yogyakarta : UPP STIM YKPN.
Aries Djaenuri. (2012). Hubungan Keuangan Pusat Daerah. Bogor : Ghalia Indonesia
Bastian, Indra.2006. Akuntansi Sektor Publik :Suatu Pengantar. Jakarta: Penerbit Erlangga.
Efferin, Sujoko Stevanus Hadi Darmadji, Yuliawati Tan. (2008). Metode Penelitian Akuntansi. Yogyakarta: Graha Ilmu.
Fitriyah Agustin. (2007). “Pengukuran Kinerja Pemerintah Daerah (Studi pada Pemerintah Daerah Kabupaten Blitar)”. Skripsi Fakultas Ekonomi Universitas Muhammadiyah Malang.
Ghozali, Imam. 2009. Ekonometrika: Teori, Konsep dan Aplikasi dengan SPSS 17. Semarang: Badan Penerbit Universitas Diponegoro
Halim, Abdul. 2005. Akuntansi Keuangan Daerah. Jakarta: Salemba Empat
Halim, Abdul. 2007. Akuntansi Sektor Publik Akuntansi Keuangan Daerah.Salemba Empat.
Hendro Sumarjo. (2010). “Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah.” Skripsi Fakultas Ekonomi Universitas Sebelas Maret.
Mahmudi. (2010). Analisis Laporan Keuangan Pemerintah Daerah Edisi Dua. Yogyakarta : UPP STIM YKPN.
Mahsun, Sulisyowati Firman dan Andre Purwanugraha, Herbertus. 2007. Akuntansi Sektor Publik, Edisi Ke2: Penerbit BPFE Yogyakarta.
Nordiawan, Deddi, dkk. 2007. Akuntansi Pemerintahan. Jakarta: Salemba Empat.
Rasulong, Ismail, Edi Jusriadi, And Faidul Adzim. "Dampak Implementasi Model Inkubator Bisnis Dan Partisipasi Lintas Aktor Dalam Pengembagangan Wirausahawan Muda Di Wilayah Pesisir Kabupaten Takalar." (2018).
Rahim, A. R., Rasulong, I., Jusriadi, E., & Adzim, F. (2016). Strategi Implementasi Model Pengembangan Wirausahawan Muda Bagi Masyarakat Pesisir Kabupaten Takalar. Balance, 14(02).
Downloads
Published
Issue
Section
License
Authors who publish with Invoice: Jurnal Ilmu Akuntansi agree to the following terms:
Copyright Ownership
The copyright of all articles published in this journal remains with the author(s). However, the authors grant Invoice: Jurnal Ilmu Akuntansi the right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). This license allows others to share, copy, redistribute, adapt, and build upon the work for any purpose, even commercially, as long as proper credit is given to the original author(s) and the source.Licensing and Access
Invoice: Jurnal Ilmu Akuntansi provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. All published materials are available freely without subscription or payment and can be accessed, downloaded, and reused by any user provided that appropriate attribution is given.Permission for Reuse
For uses not covered by the CC BY 4.0 license, such as commercial reprints, translations, or any form of adaptation without clear attribution, users must obtain written permission from the editorial team. Requests for such permissions can be directed to the editorial office at: [insert journal email here].Plagiarism and Originality
Authors are responsible for the originality of their submissions. All articles are screened for plagiarism using appropriate tools before acceptance. Manuscripts found to contain unoriginal content or infringing materials will be rejected or retracted as per journal policy.