Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Jember Tahun Anggaran 2017-2023

Abstract

The implementation of autonomy is expected to make the regions able to maximize performance in developing and developing their regions, especially in the aspect of regional financial management. Jember Regency is the area with the largest expenditure and income in Besuki Raya, however, the DID obtained is only for 2 years. In accordance with Halim's theory (2013), regional financial performance is one of the measures to see and assess the ability of regions to carry out regional autonomy, the measurement uses an analysis of the ratio of regional finance to the APBD with the ratio of independence, the ratio of effectiveness and efficiency of PAD, the ratio of activities to operating expenditure and capital expenditure, the Debt Service Coverage Ratio and the regional revenue growth ratio. PAD, operating expenditure and capital expenditure. The approach used is a quantitative approach with a descriptive type of research. The population and sample in this study are the Jember Regency LRA for the 2017-2023 fiscal year and the data used is secondary data obtained through BPKAD. The results of the study show that the financial performance of the Jember Regency Government in 2017-2023 generally needs improvement in its financial management. 1). The independence ratio shows that the dependence on the central government is still very high in financing local government activities; 2). PAD Effectiveness Ratio that is quite effective; 3). The PAD Efficiency Ratio shows that there is still a large amount of regional expenditure to obtain local revenue; 4). DSCR cannot be obtained because it does not borrow; 5). The Activity Ratio shows that the allocation of regional funds is still dominated for operating expenditure purposes, especially on employee expenditure rather than capital expenditure; 5). The ratio of PAD growth and capital expenditure is not yet stable.