ANALISIS RASIO KEUANGAN APBD UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH PROVINSI JAWA BARAT TAHUN ANGARAN 2020-2024

Naning Setiani; Aris Eddy Sarwono

doi:10.55606/jurimea.v5i2.957

Authors

Naning Setiani Universitas Slamet Riyadi
Aris Eddy Sarwono Universitas Slamet Riyadi

DOI:

https://doi.org/10.55606/jurimea.v5i2.957

Keywords:

APBD, financial performance, financial ratios, Local Own-Source Revenue

Abstract

This study aims to analyze the financial performance of the West Java Provincial Government using financial ratio analysis based on the Regional Budget (APBD) for the fiscal years 2020–2024. The research employs a descriptive quantitative method using secondary data from the Budget Realization Report. The analysis includes five financial ratios: fiscal independence, degree of fiscal decentralization, PAD effectiveness, expenditure harmony, and the share and growth of locally generated revenue (PAD). The results show that West Java’s financial performance is categorized as moderately good, with an increasing level of fiscal independence, although PAD effectiveness remains suboptimal. The fiscal capacity mapping places the province in quadrant II, indicating high PAD growth but a contribution level that still requires improvement. These findings reflect strong fiscal potential that needs more focused management strategies.

References

danl Tingkatl Kemampuanl Keuanganl Daerahl dalaml Eral Otonomil Daerah.l Journall ofl Economicsl andl Businessl UBS,l 13(1),l 404–427.l https://doi.org/10.52644/joeb.v13i1.1416

Direktoratl Direktoratl Jenderall Perimbanganl Keuangan.l (2025).l Laporanl Keuanganl Pemerintahl Daerah.l https://djpk.kemenkeu.go.id

Halim,l A.,l &l Kusufi,l M.l S.l (2016).l Akuntansil Keuanganl Daerah.l Salembal Empat.

Idris,l M.l (2024).l 5l Daerahl denganl APBDl Terbesarl dil Indonesia,l Jakartal Peringkatl Pertama.l Kompas.Com.l https://money.kompas.com/read/2024/09/12/104203426/5-daerah-dengan-apbd-terbesar-di-indonesia-jakarta-peringkat-pertama?source=BacaCepat

Jundia,l H.l S.,l &l Sarwono,l A.l E.l (2023).l Analisisl Rasiol Keuanganl Anggaranl Pendapatanl Danl Belanjal Daerahl (Apbd)l Provinsil Jatiml Untukl Menilail Kinerjal Keuanganl Pemerintahl Provinsil Jatiml Tahunl Anggaranl 2018-2022.l Jurnall Maneksi,l 12(3),l 675–681.l https://doi.org/10.31959/jm.v12i3.1738

Mardiasmo.l (2018).l Akuntansil Sektorl Publik.l Andil Offset.

Pilat,l J.l J.,l &l Morasa,l J.l (2017).l Analisisl Rasiol Keuanganl Anggaranl Pendapatanl Danl Belanjal Daerahl (Apbd)l Kotal Manadol Untukl Menilail Kinerjal Keuanganl Pemerintahl Kotal Manadol Tahunl Anggaranl 2011—2015.l Accountability,l 6(1),l 45.l https://doi.org/10.32400/ja.16026.6.1.2017.45-56

Putri,l R.l S.l E.,l &l Munandar,l A.l (2021).l Analisisl Kinerjal Keuanganl Pemerintahl Daerahl Kotal Malangl Tahunl Anggaranl 2016-2020.l 5(3).

Sulistyo,l A.l T.l (2018).l Analisisl Kinerjal Keuanganl Pemerintahl Provinsil Kalimantanl Timur.

Zukhri,l N.,l &l Korespondensi,l A.l (2020).l Kinerjal Keuanganl Provinsil Kepulauanl Bangkal Belitungl Ditinjaul Daril Derajatl Kemandirian,l Ketergantungan,l Danl Desentralisasil Fiskal.l 2.