ANALYSIS OF FINANCIAL PERFORMANCE IN THE GOVERNMENT OF NORTH SULAWESI
Journal Title: Jurnal Accountability - Year 2017, Vol 6, Issue 2
Abstract
The objective of this research was to determine the financial performance of North Sulawesi Provincial Government and was measured from the Independence Ratio, Effectiveness Ratio, Degree of Fiscal Decentralization Ratio, Harmony Ratio, and Growth Ratio. The results showed that the Independence ratio of North Sulawesi Province in 6 years from 2010-2015 has increased and included in the category of Participatory which means it is quite independent and has reduced the level of dependence on external parties and manage the existing funds such as Domestic Revenue as well as describe that the people of North Sulawesi is quite prosperous because it is able to participate in tax payments which is one of the largest regional income. The Effectiveness Ratio of Domestic Revenue shows effective criteria to the Regional Financial Performance, because based on the effectiveness ratio of Domestic Revenue in 6 years of research only last 2 years namely 2014 and 2015 which include in the category of Not Effective which means decreasing on the performance of local government of North Sulawesi province. The Decentralization Degrees for Government of North Sulawesi Province shows that they still has not fully fulfilled the total revenue with they own-source revenue. The Harmony Ratio represents more realization of operating expenditures than capital expenditures, this is not so good especially for developing regions such as North Sulawesi Province. The Growth Ratio shows an unstable number from 2010 to 2015. The instability is caused by the implementation of money follows functions which are considered not optimal yet, so the work that must be done by some Regional Work Unit at the same time according to expertise and the division is not going well.
Authors and Affiliations
Riska Korompot, Jessy Warongan
Keywords
Related Articles
- EP ID EP366397
- DOI 10.32400/ja.17755.6.2.2017.9-19
- Views 72
- Downloads 0
Analisis Sistem Penyusunan Anggaran Pendapatan dan Belanja Daerah (Studi Kasus Pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Kabupaten Minahasa Selatan)
The budget has an important role in running an organization or government. More specifically the budget revenue and expenditure. Stages of revenue and expenditure budget preparation is very important to payed, because it...
EFFECTS OF ASSET STRUCTURE, OPERATING CASH FLOW, AND PROFITABILITY ON DEBT POLICY IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIA STOCK EXCHANGE PERIOD 2013-2017
This study aims to determine the effect of asset structure, operating cash flow, and profitability on debt policy in property and real estate companies in the Indonesia Stock Exchange in 2013-2017. The analytical method...
ANALISA PENERAPAN PERATURAN PEMERINTAH NOMOR 60 TAHUN 2008 TENTANG SISTEM PENGENDALIAN INTERN PEMERINTAH OLEH INSPEKTORAT DI PROVINSI SULAWESI UTARA
This research done to Analyze The Implementation Of Government Regulation Number 60 Of 2008 Concerning Internal Control Systems Of Government views from the north sulawesi 5 control elements. This is descriptive qualitat...
EFFECT OF PARTICIPATION OF BUDGET PREPARATION ON PERFORMANCE OF SKPD APPARATUS (Case Study In Local Government of Manado City)
The performance of an officer will be seen when he is involved in budgeting so that the budget set will be the correct reference in accordance with regional needs rather than on the interests of the authorities. The perf...
ANALISIS PENGGUNAAN INFORMASI AKUNTANSI DAN INFORMASI NON AKUNTANSI DALAM KEPUTUSAN PEMBERIAN FASILITAS KREDIT PADA PT. BANK MANDIRI (PERSERO) Tbk AREA MANADO
One of the efforts that the bank made to anticipate and minimize the credit risk is already started since the applicant proposed the loan. This thing is done by analyze all sort of the information from the applicant. Loa...