Skripsi

KOMPARASI KINERJA LAPORAN KEUANGAN PEMERINTAH KABUPATEN INDUK DAN DAERAH HASIL PEMEKARAN PROVINSI SUMATERA SELATAN TAHUN 2020 - 2024

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This study aims to analyze and compare the financial performance of local governments between parent districts and newly created regions in South Sumatra Province during 2020–2024. A quantitative descriptive-comparative approach is employed using secondary data from Local Government Financial Statements (LKPD), focusing on the Budget Realization Report and Balance Sheet. Financial performance is measured using seven ratios, and differences are tested using independent sample t-tests and nonparametric tests. The results show that fiscal independence in both groups remains low. Significant differences are found in fiscal decentralization, liquidity, and solvency ratios, while no significant differences are observed in independence, PAD effectiveness, and revenue growth ratios. Expenditure harmony shows partial differences, particularly in capital expenditure. These findings indicate that regional expansion has not optimally improved financial performance.

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Availability

Detail Information

Series Title

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Call Number

T1946932026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xiii, 72 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.835 07

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

akuntansi pemerintah
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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