Kinerja Pendapatan dan Belanja Daerah Kabupaten Pasuruan Tahun 2018-2023
DOI:
https://doi.org/10.54066/jura-itb.v3i1.3108Keywords:
Regional, Financial, Performance, Fiscal, IndependenceAbstract
This research effort aims to conduct a comprehensive analysis on the fiscal performance of Pasuruan Regency from 2018 to 2023 and to evaluate the efficiency of regional budget management. The results of the decentralization ratio calculation get an average of 20.92% with a sufficient performance. The results of the calculation of the expenditure growth ratio got an average of 3.45% with poor performance. The ratio of operational expenditure to capital expenditure received an average of 65.36% with good performance. The ratio of capital expenditure to total expenditure got an average of 13.16% with good performance. The ratio of direct and indirect spending to total spending has poor performance results. The tax effectiveness ratio got an average of 97.50% with quite effective performance. The results of this study are expected to be an input for the Pasuruan Regency government which aims to improve budget efficiency and strengthen regional financial autonomy.
References
Badan Pusat Statistik Kabupaten Pasuruan. (2018). Kabupaten Pasuruan Dalam Angka Tahun 2022. Retrieved from https://pasuruankab.bps.go.id
Christia, A. M., & Ispriyarso, B. (2019). Desentralisasi fiskal dan otonomi daerah di Indonesia. LAW REFORM, 15(1), 149–163. https://doi.org/10.14710/lr.v15i1.23360
Erowati, D., & Astuti, P. (2023). Perencanaan dan penganggaran program responsive gender. Surabaya: Scopindo Media Pustaka.
Harahap, H. F. (2020). Analisis kinerja keuangan pemerintah daerah Kabupaten Tapanuli Tengah. Journal of Economics and Business, 4(1), 34–38. http://dx.doi.org/10.33087/ekonomis.v4i1.87
Hidayat, R., Paga’ga, R., & Ningsi. (2022). Rasio belanja langsung dan tidak langsung terhadap total belanja Provinsi Sulawesi Tenggara tahun 2017–2021. Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi, 2(2), 208–216. https://doi.org/10.55606/jurimea.v2i3.208
Kementrian Keuangan Republik Indonesia. (2024). Penerimaan pajak Indonesia dan pertumbuhannya tahun 2018–2023. Retrieved from https://www.kemenkeu.co.id
Makka, H. A., Saerang, D. P. E., & Elim, I. (2015). Analisis kinerja belanja daerah dalam laporan realisasi anggaran pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah di Kota Kotamobagu. Jurnal Berkala Ilmiah Efisiensi, 15(4), 221–333.
Mustofa, A. F. (2018). Kontribusi dan efektivitas pajak daerah Kabupaten Ponorogo. Jurnal Akuntansi dan Pendidikan, 7(1), 1–14. https://doi.org/10.25273/jap.v7i1.1634
Rabbani, D. R. S. (2020). Public trust building strategy terhadap pengelolaan keuangan daerah: Telaah proses refocusing dan realokasi APBD (Anggaran Pendapatan Belanja Daerah) dalam upaya penanganan pandemi Covid-19. Jurnal LEGISLATIVE, 4(1), 59–78. https://doi.org/10.20956/jl.v4i1.12321
Ramadhan, M., Kustiawan, M., & Fitriana. (2022). Pengaruh pendapatan asli daerah, pengelolaan belanja daerah, dan kemandirian keuangan daerah terhadap kinerja keuangan daerah. Jurnal Syntax Tranformasion, 2(6), 832–846. https://doi.org/10.46799/jst.v3i6.572
Ristanti, Y. D., & Handoyo, E. (2017). Undang-undang daerah dan pembangunan ekonomi daerah. Jurnal Riset Akuntansi Keuangan, 2(1), 116–122. https://doi.org/10.31002/rak.v2i2.220
Rosini, I. (2023). Metode penelitian akuntansi kuantitatif dan kualitatif. Indramayu: CV Adanu Abimata.
Selvi, N. M., & Hapsari, M. T. (2023). Kinerja pendapatan dan belanja daerah Kabupaten Tulungagung sebelum, saat, dan pasca pandemi Covid-19 (Tahun 2017-2022). Jurnal Akuntansi, Keuangan dan Auditing, 4(1), 205–214. https://doi.org/10.56696/jaka.v4i1.8305
Soleh, A. (2015). Analisis belanja pemerintah daerah Kota Bengkulu. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis, 3(1), 28–38. https://doi.org/10.37676/ekombis.v3i1.92
Suhaedi, W. (2019). Analisis belanja daerah. Jurnal Riset Akuntansi, 18(2), 63–78. https://doi.org/10.29303/aksioma.v18i2.82
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Riset Akuntansi

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.