Financial Performance of The Regional Budget (APBD) Malang Government Fiscal Year 2009-2013 Repository - UNAIR REPOSITORY

ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  

FINANCIAL PERFOMANCE

OF THE REGIONAL BUDGET (APBD)

MALANG GOVERNMENT

FISCAL YEAR 2009-2013

UNDERGRADUATE THESIS PROPOSAL

  

Submitted by:

LUTHFI CHANDRA KURNIA

041211333115

  

UNDERGRADUATE ACCOUNTING PROGRAM

THE FACULTY OF ECONOMIC & BUSINESS

AIRLANGGA UNIVERSITY

SURABAYA

  

2 0 1 6

KATA PENGANTAR

  Segala puji syukur penulis panjatkan kepada Tuhan Yesus Kristus yang telah melimpahkan berkah, rahmat, dan penyertaan-Nya kepada penulis dalam mengerjakan skripsi dan telah selesai dengan judul skripsi, “Financial Performance of The Regional Budget (APBD) Malang Government Fiscal Year 2009-2013 ”.

  Penyusunan skripsi ini adalah merupakan salah satu syarat untuk memperoleh gelar sarjana Akuntansi pada Fakultas Ekonomi dan Bisnis pada Universitas Airlangga Surabaya. Penulisan skripsi ini juga berdasarkan ketertarikan penulis terhadap Akuntansi Sektor Publik dan Penerapannya.

  Dalam penulisan skripsi ini, banyak sekali pihak yang memberikan bantuan dan dukungan, baik moril maupun materil. Oleh karena itu penulis ingin menyampaikan ucapan terimakasih yang tiada hingganya kepada pihak-pihak berikut: 1.

  Rasa syukur dan terimakasih kepada Tuhan Yesus Kristus atas segala berkah, rahmat, dan pernyertaan yang diberikan kepada penulis sehingga penulis dapat menyelesaikan penulisan skripsi ini.

  2. Kedua orang tua penulis. Terimakasih atas segala apa yang diberikan, segala sesuatu yang diajarkan, dukungan, motivasi, dan arahan hingga sampai sekarang.

  3. Prof. Dr. Hj. Dian Agustia, SE., M.Si., Ak. selaku Dekan Fakultas Ekonomi dan Bisnis Universitas Airlangga Surabaya.

  4. Ade Palupi , SE, MPMM, Oh.D., Ak., CA selaku ketua prodi akuntansi 5.

  Drs. Erina Sudaryati, Ms.MSi., Ak., CMA., selaku dosen pembimbing yang sudah sering meluangkan waktu untuk memberikan bimbingan, motivasi, kritik, nasihat, dan saran hingga penyusunan skripsi ini selesai. Love you so much bund.

  6. Seluruh dosen Fakultas Ekonomi dan Bisnis, khusunya dosen Program Studi

  Akuntansi yang membantu penulis dari semester 1 hingga semester 7, memberikan pelajaran, memberikan banyak ilmu, sharing pengalaman, memberikan banyak hal selama penulis menempuh masa studi.

  7. Best partner, Iqbal Ramadhan, Dinda Giswa, Miraz, Adha, Ade, Frans, Razi, Eko, Herman, dan Giras Crew lainnya serta Safira Kifara. Sukses ayo ditunggu kabar baiknya.

  8. Giras Muchid Family, AKS1 UNAIR 2012, AKS1 UNAIR 2011, Irfa, Rissa dan Ichak.

  9. Tim Parkir FEB UNAIR mulai bapak RUDI, YULI, Mbak Leny, RIO, dan terakhir komandan HERU.

  ABSTRAK

  Penggunaan analisis rasio keuangan pada sektor publik belum begitu banyak dilakukan, sehingga secara teori belum ada kesepakatan mengenai nama dan kaidah pengukurannya. Meskipun demikian, dalam rangka pengelolaan keuangan daerah yang transparan dan akuntabel, analisis rasio keuangan terhadap laporan keuangan Pemda perlu dilaksanakan, meskipun kaidah akuntansi dalam laporan keuangan Pemda berbeda dengan laporan keuangan yang dimiliki organisasi privat.

  Penelitian ini termasuk jenis penelitian deskriptif, dimaksudkan untuk eksplorasi dan klarifikasi mengenai suatu fenomena atau kenyataan dengan jalan mendeskripsikan sejumlah variabel yang berkenaan dengan masalah yang diteliti. Jenis penelitian ini tidak sampai mempersoalkan jalinan hubungan antar variabel yang ada. Karenanya, pada suatu penelitian deskriptif, tidak menggunakan dan tidak melakukan pengujian hipotesis; berarti tidak dimaksudkan untuk membangun dan mengembangkan perbendaharaan teori.

  Hasil dari penelitian ini adalah Tingkat efektivitas APBD Pemkot Malang tahun 2009

• – 2013 sangat efektif, Tingkat efisiensi APBD Pemkot Malang tahun 2009
• – 2013 kurang efisien, tingkat kemampuan keuangan daerah Pemkot Malang tahun
• – 2013 kurang mampu, tingkat keserasian Belanja Daerah Pemkot Malang tahun 2009
• – 2013 tidak serasi, tingkat derajat desentralisasi fiskal Malang tahun 2009 – 2013 kurang baik.

  Kata kunci: APBD, PAD, Realisasi anggaran pendapatan, Realisasi anggran belanja, tingkat efektifitas, tingkat efisien, tingkat kemampuan, tingkat keserasian, tingkat derejat desentralisasi fiskal, tingkat pertumbuhan pendapatan pendapatan, belanja dan PAD .

  ABSTRACT

  The use of financial ratio analysis in the public sector has not been so much to do, so in theory there is no agreement regarding the name and measurement rules. Nonetheless, in the context of financial management that was transparent and accountable, financial ratio analysis to local government financial statements need to be implemented, even though the rules of accounting in the financial statements differ from the financial statements of the local government owned private organizations.

  This research was descriptive research, intended for exploration and clarification of a phenomenon or a reality by way of describing a number of variables relating to the problems examined. This type of research is not to question the fabric of the relationship between variables that exist. Therefore, on a descriptive study, do not use and do not perform hypothesis testing; meaning not intended to build and develop the repertory theory.

  Results from this study were the level of effectiveness of the budget the City Government of Malang in 2009 - 2013 is very effective, rate the efficiency of budget the City Government of Malang in 2009 - 2013 was less efficient, the level of financial capability of local government Malang years 2009 - 2013 were less able, the level of compatibility of regional expenditure Malang City Government in 2009 - 2013 was not compatible, the degree of fiscal decentralization Malang in 2009-2013 poorly.

  Keywords: budget, PAD, realization of budget revenues, realization of expenditure, the level of effectiveness, efficient level, skill level, the level of harmony, degree level of fiscal decentralization, revenue growth rate of income, expenditure and revenue.

  TABLE OF CONTENTS

  COVER PAGE ..................................................................................................... i APPROVAL PAGE OF THESIS........................................................................ ii ENDORSEMENT SHEET PAGE OF THESIS ................................................ iii PAGE STATEMENT ORIGINALITY OF THESIS ......................................... iv PREFACE ....................................................................................................... v ABSTRAK ....................................................................................................... viii ABSTRACT ....................................................................................................... ix TABLE OF CONTENTS .................................................................................... x LIST OF TABLE ............................................................................................... xi LIST OF FIGURE ............................................................................................. xii LIST OF CHART ............................................................................................. xiii DAFTAR LAMPIRAN .................................................................................... xiv

  CHAPTER 1 INTRODUCTION ................................................................... 01

  1.1 Background Research ............................................................................ 01

  1.2 Formulation of the Problem .................................................................. 08

  1.3 Scope of study ....................................................................................... 08

  1.4 Research Objectives .............................................................................. 08

  1.5 Research Benefit.................................................................................... 08

  1.6 Systematic of Writing ............................................................................ 09

  CHAPTER 2 LITERATURE REVIEW ....................................................... 11

  2.1 Overview of Local Budget of Income and Expenditure (APBD) ......... 11

  2.2 Principles of Policy Formulation for APBD ......................................... 12

  2.3 Regional Revenue Management ............................................................ 25

  2.4 Performance assessment ........................................................................ 34

  2.5 Financial Performance ........................................................................... 34

  2.6 Financial Performance Analysis on Budget .......................................... 36

  2.6.1 Effectiveness ratio ........................................................................ 37

  2.6.2 Efficiency ratio ............................................................................ 39

  2.6.3 Local Financial Ability ratio ........................................................ 42

  2.6.4 Harmony ratio .............................................................................. 45

  2.6.5 Degree of Fiscal Decentralization Ratio ...................................... 46

  2.6.6 Growth Ratio ................................................................................ 47

  2.7 Overview Researchers Previous ............................................................ 47

  2.8 Framework for Thinking Concept ......................................................... 51

  CHAPTER 3 RESEARCH METHODS........................................................ 53

  3.1 Research Location ................................................................................. 53

  3.2 Types of research................................................................................... 53

  3.3 Data Types ............................................................................................. 54

  3.4 Method of collecting data ...................................................................... 54

  3.5 Variable Operational Definition ............................................................ 54

  3.6 Data analysis technique ......................................................................... 55

  CHAPTER 4 RESULT AND DISCCUSION ............................................... 60

  4.1 Research results ..................................................................................... 60

  4.1.1 About Malang ............................................................................... 60

  4.1.2 Results of Data Analysis .............................................................. 64

  4.1.2.1 The level of effectiveness of the budget .......................... 64

  4.1.2.2 Efficiency Level Budgets ................................................. 66

  4.1.2.3 The level of Regional Financial Capability ..................... 67

  4.1.2.4 Harmony level Shopping Area ........................................ 70

  4.1.2.5 Decentralized levels of Fiscal Degrees ............................ 71

  4.1.2.6 Growth Rate ..................................................................... 73

  4.2 Discussion ............................................................................................. 75

  4.2.1 The level of effectiveness of the budget ...................................... 75

  4.2.2 Efficiency Level Budgets ............................................................. 66

  4.2.3 The level of Regional Financial Capability .................................. 67

  4.2.4 Harmony level Shopping Area ..................................................... 70

  4.2.5 Decentralized levels of Fiscal Degrees ........................................ 71

  4.2.6 Growth Rate ................................................................................. 73

  CHAPTER 5 CONCLUSIONS AND RECOMMENDATIONS ................ 86

  5.1 Conclusions ........................................................................................... 86

  5.2 Recommendations ................................................................................. 87

  TABLE LIST

Table 1.1 Summary of the budget performance in 2013 .................................. 07Table 2.1 Effectiveness Criteria Level Budgets ............................................... 39Table 2.2 Criteria Efficiency Level Budgets .................................................... 41Table 2.3 Criteria Level Regional Financial Capability ................................... 44Table 2.4 The ratio interval scale Degree of Fiscal Decentralization ............... 46Table 2.5 Summary of Research Results Accomplished .................................. 47Table 3.1 Effectiveness Criteria Level Budgets ............................................... 56Table 3.2 Criteria Efficiency Level Budgets .................................................... 56Table 3.3 Criteria Level Regional Financial Capability ................................... 57Table 3.4 The ratio interval scale Degree of Fiscal Decentralization ............... 58Table 4.1 The level of effectiveness of the budget calculations ....................... 65Table 4.2 Calculation of Efficiency Level Budgets .......................................... 66Table 4.3 Calculation of Regional Financial Capability Model A ................... 68Table 4.4 Calculation of Regional Financial Capability Model B ................... 69Table 4.5 Calculation of Harmony Shopping Area ........................................... 70Table 4.6 Calculation of Degree of Fiscal Decentralization ............................. 72Table 4.7 Calculation of Actual Revenue Growth ............................................ 73Table 4.8 Calculation of Growth Actual Shopping ........................................... 74Table 4.9 Calculation of Actual Growth PAD .................................................. 74

  FIGURE LIST

Figure 2.1 Activities and Results Efficiency -1 ............................................ 40Figure 2.1 Activities and Results Efficiency -2 ............................................ 40Figure 2.3 Conceptual Framwork .................................................................. 52Figure 4.1 Malang City Map ......................................................................... 60

  ADLN-PERPUSTAKAAN UNIVERSITAS AIRLANGGA CHART LIST

  Chart 4.1 level of effectiveness Year to Year ............................................... 65

  Chart 4.2 Calculation of Efficiency Level Budgets

  ....................................... 66 Chart 4.3

  Regional Financial Capability Model A Year to Year .................... 68

  Chart 4.4 Regional Financial Capability Model B Year to Year

  .................... 69 Chart 4.5

  Harmony Level of Shopping Area Year to Year ............................ 71

  Chart 4.6 Degree of Fiscal Decentralization Year to Year............................ 72

  Chart 4.7 Actual Revenue Growth Year to year .......................................... 73 Chart 4.8 Growth of Actual Shopping Year to Year ..................................... 74 Chart 4.9 Actual Growth of PAD Year to Year ............................................. 75