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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	Text S_PEA_2008922_Chapter3.pdf Download (209kB)
	Text S_PEA_2008922_Chapter4.pdf Restricted to Staf Perpustakaan Download (379kB)
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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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