Analisis Rasio Keuangan Berbasis SAP terhadap Kinerja dan Akuntabilitas Keuangan Daerah
Studi Kasus pada Pemerintah Kota Bengkulu Tahun 2021-2024
DOI:
https://doi.org/10.30640/inisiatif.v5i3.6479Keywords:
accountability, financial performance, local government, regional finance, SAPAbstract
This study aims to examine the implementation of financial ratio analysis based on Government Accounting Standards (SAP) in relation to the financial performance and accountability of the Bengkulu City Government for 2021–2024. Financial ratio analysis is an important instrument in measuring the effectiveness, efficiency, independence, and accountability of regional financial management. The study adopted a descriptive quantitative approach using secondary data obtained from the Bengkulu City Regional Financial Report (LKPD). The analytical methods applied included the regional financial independence ratio, effectiveness ratio, efficiency ratio, and activity ratio. The findings of this study indicate that the financial performance of the Bengkulu City Government generally improved during the observation period. The effectiveness ratio indicates an increase in the realization of regional original revenue, while the efficiency ratio reflects improved expenditure management. However, the level of regional financial independence remains relatively low, with regional revenues still dependent on central government transfers. From an accountability perspective, the implementation of SAP contributes significantly to the quality of transparency and accountability in regional financial reports. This study implies that optimization of regional original revenue and improvement of budget management are necessary to support sustainable regional financial performance and accountability.
References
Andriani, R. (2022). Analisis rasio keuangan dalam mengukur kinerja keuangan pemerintah daerah. Jurnal Akuntansi Pemerintahan, 10(2), 45–56.
Badan Pemeriksa Keuangan Republik Indonesia. (2023). Ikhtisar hasil pemeriksaan semester I tahun 2023.
Bastian, I. (2019). Akuntansi sektor publik di Indonesia. BPFE.
Darise, N. (2020). Pengelolaan keuangan daerah. Indeks.
Halim, A. (2020). Akuntansi keuangan daerah. Salemba Empat.
Halim, A., & Kusufi, M. S. (2021). Teori, konsep, dan aplikasi akuntansi sektor publik. Salemba Empat.
Harahap, S. S. (2021). Analisis kritis atas laporan keuangan. Raja Grafindo Persada.
Haryanto. (2020). Akuntansi sektor publik. UNDIP Press.
Kasmir. (2021). Analisis laporan keuangan. Raja Grafindo Persada.
Kementerian Keuangan Republik Indonesia. (2022). Laporan keuangan pemerintah pusat tahun 2022.
Mahmudi. (2020). Manajemen kinerja sektor publik. UPP STIM YKPN.
Mahmudi. (2021). Analisis laporan keuangan pemerintah daerah. UPP STIM YKPN.
Mardiasmo. (2021). Akuntansi sektor publik. Andi Offset.
Nordiawan, D. (2020). Akuntansi pemerintahan. Salemba Empat.
Peraturan Pemerintah Republik Indonesia. (2010). Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan.
Prasetyo, D. (2023). Pengaruh penerapan SAP terhadap akuntabilitas keuangan daerah. Jurnal Keuangan Publik, 8(1), 22–34.
Ritonga, I. T. (2021). Akuntansi pemerintah daerah. Pustaka Pelajar.
Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Sujarweni, V. W. (2021). Analisis laporan keuangan. Pustaka Baru Press.
Wibowo. (2021). Manajemen kinerja. Raja Grafindo Persada.
Widodo, J. (2020). Good governance: Telaah dari dimensi akuntabilitas dan kontrol birokrasi. Insan Cendekia.
Yuliani, S. (2021). Analisis efektivitas dan efisiensi keuangan daerah pada pemerintah kota. Jurnal Ekonomi dan Kebijakan Publik, 6(3), 78–89.
Yusuf, M. (2020). Pengantar akuntansi pemerintahan. Prenadamedia Group.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Fathul Hilal Perdana Kusuma, Nina Yulianasari, Imellia Chelomitha, Alkerina Sindi Delvia, Vira Naila Fenita, Putri Herlianti, Meisyah Rahel Gracella, Resty Made Pertiwi, Aris Dwi Saputra, Dona Oktaviani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
