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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S_PEA_2008922_Title.pdf Download (454kB) |
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S_PEA_2008922_Chapter1.pdf Download (265kB) |
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S_PEA_2008922_Chapter2.pdf Restricted to Staf Perpustakaan Download (641kB) |
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S_PEA_2008922_Chapter3.pdf Download (209kB) |
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S_PEA_2008922_Chapter4.pdf Restricted to Staf Perpustakaan Download (379kB) |
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S_PEA_2008922_Appendix.pdf Restricted to Staf Perpustakaan Download (470kB) |
| 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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