Skripsi

EFEKTIVITAS BANK SUMSEL BABEL CABANG UTAMA A.RIVAI DALAM MENDUKUNG PENINGKATAN PENDAPATAN ASLI DAERAH BERUPA DIVIDEN DI KOTA PALEMBANG PERIODE 2019-2023

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Penulisan ini bertujuan untuk mengetahui dan menilai efektivitas Bank Sumsel Babel terhadap peningkatan Pendapatan Asli Daerah (PAD) melalui pembagian dividen di Kota Palembang selama periode 2019 hingga 2023. Bank Sumsel Babel sebagai salah satu Badan Usaha Milik Daerah (BUMD) di Kota Palembang memiliki peran strategis dalam menyalurkan pendapatan daerah melalui dividen yang disetorkan ke kas Pemerintah Kota Palembang. Penulisan ini menggunakan pendekatan kuantitatif dengan menghitung rasio efektivitas antara target dan realisasi dividen. Hasil penulisan ini menunjukkan bahwa kontribusi Bank Sumsel Babel Cabang Utama A. Rivai “sangat efektif”, dengan capaian realisasi dividen pada periode 2019 hingga 2023 selalu melampaui target. Namun, beberapa tantangan dihadapi seperti tingginya biaya operasional, risiko kredit yang tidak efektif, dan kesenjangan ekspektasi antara Pemerintah Kota Palembang dan kinerja Bank Sumsel Babel Cabang Utama A. Rivai. Meskipun kontribusi dividen sangat efektif, secara keseluruhan Pendapatan Asli Daerah Kota Palembang masih mengalami naik turun, yang menandakan bahwa perlunya strategi dalam memperluas sumber Pendapatan Asli Daerah. Terbangunnya kolaborasi strategis antara Pemerintah Kota Palembang dan Bank Sumsel Babel Cabang Utama A. Rivai dapat mendorong peningkatan transparansi keuangan, penguatan tata kelola risiko kelembagaan, serta percepatan transformasi layanan digital agar memudahkan masyarakat yang berperan dalam mewujudkan kemandirian perekonomian daerah. This writing aims to determine and assess the effectiveness of Bank Sumsel Babel in increasing Local Own Revenue through dividend distribution in the city of Palembang during the period from 2019 to 2023. Bank Sumsel Babel, as one of the Regional-Owned Enterprises in the City of Palembang, plays a strategic role in channeling regional income through dividends deposited into the Palembang City Government's treasury. This writing uses a quantitative approach by calculating the effectiveness ratio between the target and the realization of dividends. The results of this writing show that the contribution of Bank Sumsel Babel Main Branch A. Rivai is "very effective," with dividend realization achievements from 2019 to 2023 consistently exceeding targets. However, several challenges are faced such as high operational costs, ineffective credit risk, and the gap in expectations between the Palembang City Government and the performance of Bank Sumsel Babel Main Branch A. Rivai. Although the dividend contribution is very effective, overall, the Original Regional Revenue of Palembang City still experiences fluctuations, indicating the need for strategies to expand the sources of Original Regional Revenue. The establishment of a strategic collaboration between the Palembang City Government and the Main Branch of Bank Sumsel Babel A. Rivai can encourage the improvement of financial transparency, the strengthening of institutional risk governance, and the acceleration of digital service transformation to facilitate the community's role in achieving regional economic independence.

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Detail Information

Series Title

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Call Number

T1813362025

Publisher

Indralaya : Prodi Diploma III Akuntansi Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xiv, 43 hlm.; ilus.; tab, 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

658.155 07

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

-

Subject(s)

Manajemen pemasukan dan pengeluaran
Prodi Diploma III Akuntansi

Specific Detail Info

-

Statement of Responsibility

MURZ

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