Analisis Kinerja Keuangan pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Surabaya di Masa Pandemi Covid-19

Maulani, Arseti Meisya (2023) Analisis Kinerja Keuangan pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Surabaya di Masa Pandemi Covid-19. Diploma thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

This study aims to provide an overview or results of financial performance at the Regional Financial and Asset Management Agency for the City of Surabaya in the period before and during Covid-19, namely the 2019-2021 period. This research method is a quantitative descriptive. Data collection techniques using documentation and interviews, namely analysis of financial realization reports. This research uses secondary data, namely in the form of the Surabaya City Regional Government Budget Realization Report for the 2019-2021 period. This study uses financial ratio analysis such as: the ratio of regional financial independence, the ratio of regional financial effectiveness, and the ratio of the degree of fiscal decentralization. The implication of this research regarding financial performance is that the Surabaya City Government can increase and maximize local revenue receipts, as well as take control and preventative measures that are more prepared so that if one day the City of Surabaya experiences an economic crisis again, the local government can deal with it quickly. The results of this study are the financial performance of the Regional Financial and Asset Management Agency for the City of Surabaya when viewed from the Independence Ratio during the 2019-2021 period on an average of 159%. Then from the Effectiveness Ratio for the 2019-2021 period it is an average of 92% and the Ratio of the Degree of Fiscal Decentralization for the 2019-2021 period is an average of 58%. Keywords: Regional Financial Performance, Regional Financial Independence, Regional Financial Effectiveness, Degree of Fiscal Decentralization.

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.3 - FINANCIAL REPORTS
600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.15 - FINANCIAL MANAGEMENT
600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.152 - MANAGEMENT OF FINANCIAL OPERATIONS
Divisions: Accounting Diploma > Practice Working Report
Depositing User: ARSETI MEISYA MAULANI
Date Deposited: 03 Jan 2024 06:53
Last Modified: 03 Jan 2024 06:53
URI: http://eprints.perbanas.ac.id/id/eprint/11752

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