STUDI KOMPARASI KINERJA KEUANGAN DAERAH KABUPATEN/KOTA DI PROVINSI JAWA BARAT SEBELUM DAN SELAMA PANDEMI COVID-19

    Destiani Rosmala, - (2024) STUDI KOMPARASI KINERJA KEUANGAN DAERAH KABUPATEN/KOTA DI PROVINSI JAWA BARAT SEBELUM DAN SELAMA PANDEMI COVID-19. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk membandingkan kinerja keuangan
    pemerintah daerah kabupaten/kota di Provinsi Jawa Barat pada sebelum dan saat
    pandemi Covid-19 berlangsung. Pengukuran kinerja dilakukan melalui rasio
    kemandirian, rasio derajat desentralisasi fiskal, dan rasio ketergantungan keuangan.
    Metode pada penelitian ini menggunakan pendekatan kuantitatif dengan analisis
    deskriptif dan komparatif, dengan objek penelitian kabupaten/kota di provinsi Jawa
    Barat sebelum dan selama Pandemi Covid-19, data yang digunakan merupakan data
    sekunder yang bersumber dari Direktoran Jendral Perimbangan Keuangan. Hasil
    penelitian menunjukkan kinerja keuangan daerah berdasarkan rasio kemandirian,
    rasio derajat desentralisasi fiskal, dan rasio ketergantungan pada masa sebelum dan
    selama Pandemi Covid-19 tidak menunjukkan perbedaan yang signifikan, selain itu
    terdapat kesenjangan kinerja antara kabupaten dan kota. Dua dari tiga indikatos
    mengalami peningkatan ke arah yang lebih baik, namun peningkatan masih belum
    menunjang peningkatan kategori kinerja keuangan. Saran dari hasil penelitian
    adalah pemerintah daerah perlu mengoptimalisasikan pengelolaan sumber daya
    dan potensi untuk peningkatan Pendapatan Asli Daerah, dan mendorong
    pemerataan.

    This study aims to compare the financial performance of district / city
    governments in West Java Province before and during the Covid-19 pandemic.
    Performance measurement is carried out through the ratio of independence, the
    ratio of the degree of fiscal decentralization, and the ratio of financial dependence.
    The method in this study uses a quantitative approach with descriptive and
    comparative analysis, with the object of district / city research in West Java
    province before and during the Covid-19 Pandemic, the data used is secondary
    data sourced from the Directorate General of Fiscal Balance. The results showed
    that regional financial performance based on the independence ratio, the ratio of
    the degree of fiscal decentralization, and the dependency ratio before and during
    the Covid-19 Pandemic did not show significant differences, besides that there was
    a performance gap between districts and cities. Two of the three indicators have
    improved for the better, but the increase still does not support the improvement of
    the financial performance category. The suggestion from the research results is that
    local governments need to optimize the management of resources and potential to
    increase local revenue, and encourage equity.

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    Official URL: https://repository.upi.edu/
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?view_op=new_articles&hl=en&imq=DESTIANI+ROSMALA# ID SINTA Dosen Pembimbing Nugraha: 5994754 Arvian TRiantoro: 5993216
    Uncontrolled Keywords: Kata Kunci: Kinerja Keuangan Pemerintah Daerah, Pandemi Covid-19, Kemandirian, Derajat Desentralisasi Fiskal, Ketergantungan Keuangan. Keywords: Local Government Financial Performance, Covid-19 Pandemic, Independence, Degree of Fiscal Decentralization, Financial Dependency.
    Subjects: H Social Sciences > HJ Public Finance
    L Education > L Education (General)
    R Medicine > RA Public aspects of medicine
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
    Depositing User: Destiani Rosmala
    Date Deposited: 08 Jan 2025 03:40
    Last Modified: 08 Jan 2025 03:40
    URI: http://repository.upi.edu/id/eprint/129459

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