ANALISIS LAPORAN KEUANGAN PEMERINTAH DAERAH DALAM MENILAI KINERJA KEUANGAN PEMERINTAH KOTA KENDARI
Keywords
Kinerja Keuangan Daerah, Kemandirian Fiskal, Efektivitas PAD, Efisiensi Fiskal, Struktur BelanjaAbstract
Penelitian ini menganalisis kinerja keuangan Pemerintah Kota Kendari berdasarkan Laporan Keuangan Pemerintah Daerah periode 2020–2024. Penelitian menggunakan studi kasus deskriptif dengan analisis kuantitatif rasio keuangan sebagai pendekatan utama dan wawancara dengan pengelola keuangan daerah sebagai sumber penjelas kontekstual. Kinerja diukur melalui rasio kemandirian, efektivitas Pendapatan Asli Daerah (PAD), efisiensi, dan aktivitas atau keserasian belanja. Hasil menunjukkan rata-rata rasio kemandirian 28,69 dengan pola konsultatif, rasio efektivitas PAD 78,97 atau kurang efektif, dan rasio efisiensi 103,71 atau tidak efisien. Struktur belanja juga masih didominasi belanja operasi sebesar 70,06, sedangkan belanja modal rata-rata 28,29. Temuan tersebut menunjukkan bahwa penguatan kinerja fiskal Kota Kendari perlu diarahkan pada peningkatan kapasitas PAD, penetapan target yang lebih realistis, digitalisasi administrasi penerimaan, pengendalian biaya pengelolaan, dan penyeimbangan belanja menuju investasi publik yang lebih produktif. Kontribusi penelitian terletak pada pembacaan terpadu empat dimensi kinerja keuangan sepanjang periode guncangan pandemi dan pemulihan fiskal.
References
[1] Jensen, M. C., & Meckling, W. H. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
[2] Canavire-Bacarreza, G., Martinez-Vazquez, J., & Yedgenov, B. 2020. Identifying and disentangling the impact of fiscal decentralization on economic growth. World Development, 127, 104742. https://doi.org/10.1016/j.worlddev.2019.104742
[3] Vidyattama, Y. 2021. Decentralization and fiscal autonomy at the subnational level in Indonesia. Journal of Southeast Asian Economies, 38(3), 320–335. https://doi.org/10.1355/ae38-3c
[4] Mauri, N. 2024. How fiscally autonomous are local governments? An empirical test. Journal of Public Economics, 239, 105210. https://doi.org/10.1016/j.jpubeco.2024.105210
[5] Panao, R. A. L. 2021. Beyond flypaper: Unconditional transfers and local revenue generation in the Philippines, 1992–2016. International Journal of Public Administration, 44(15), 1341–1354. https://doi.org/10.1080/01900692.2020.1759628
[6] Tan, E., & Avshalom-Uster, A. 2021. How does asymmetric decentralization affect local fiscal performance? Regional Studies, 55(6), 1071–1083. https://doi.org/10.1080/00343404.2020.1861241
[7] Thanh, S. D., Nguyen, C. P., Bui, D.-T., Nguyen, Q. B., & Dang, T. B. V. 2023. Spatial spillover effects of fiscal decentralization on governance and public administration quality. Regional Studies, 57(3), 478–496. https://doi.org/10.1080/00343404.2022.2078801
[8] Atella, V., Braione, M., Ferrara, G., & Resce, G. 2023. Cohesion Policy Funds and local government autonomy: Evidence from Italian municipalities. Socio-Economic Planning Sciences, 87, 101586. https://doi.org/10.1016/j.seps.2023.101586
[9] Ahrens, T., & Ferry, L. 2020. Financial resilience of English local government in the aftermath of COVID-19. Journal of Public Budgeting, Accounting & Financial Management, 32(5), 813–823. https://doi.org/10.1108/JPBAFM-07-2020-0098
[10] Green, D., & Loualiche, E. 2021. State and local government employment in the COVID-19 crisis. Journal of Public Economics, 193, 104321. https://doi.org/10.1016/j.jpubeco.2020.104321
[11] Dougherty, S., & de Biase, P. 2021. Who absorbs the shock? An analysis of the fiscal impact of the COVID-19 crisis on different levels of government. International Economics and Economic Policy, 18, 517–540. https://doi.org/10.1007/s10368-021-00518-1
[12] Padovani, E., Iacuzzi, S., Jorge, S., & Pimentel, L. 2021. Municipal financial vulnerability in pandemic crises: A framework for analysis. Journal of Public Budgeting, Accounting & Financial Management, 33(4), 387–408. https://doi.org/10.1108/JPBAFM-07-2020-0129
[13] Maher, C. S., Hoang, T., & Hindery, A. 2020. Fiscal responses to COVID-19: Evidence from local governments and nonprofits. Public Administration Review, 80(4), 644–650. https://doi.org/10.1111/puar.13238
[14] Desdiani, N. A., Sabrina, S., Husna, M., Budiman, A. C., Afifi, F. A. R., & Halimatussadiah, A. 2022. Local budget resilience in times of COVID-19 crisis: Evidence from Indonesia. Economies, 10(5), 108. https://doi.org/10.3390/economies10050108
[15] Ritonga, I. T., & Suyanto, S. 2022. Impacts of the COVID-19 pandemic on the audit of local government financial statements: Experience from Indonesia. Public Money & Management, 42(6), 452–459. https://doi.org/10.1080/09540962.2021.1964770
[16] Furqan, A. C., Wardhani, R., Martani, D., & Setyaningrum, D. 2020. The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia. International Journal of Public Sector Management, 33(5), 535–559. https://doi.org/10.1108/IJPSM-06-2019-0173
[17] Harun, H., Carter, D., Mollik, A. T., & An, Y. 2020. Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government. Journal of Accounting & Organizational Change, 16(1), 145–167. https://doi.org/10.1108/JAOC-10-2019-0105
[18] Fahlevi, H., Irsyadillah, I., Arafat, I., & Adnan, M. I. 2022. The inefficacy of accrual accounting in public sector performance management: Evidence from an emerging market. Cogent Business & Management, 9(1), 2122162. https://doi.org/10.1080/23311975.2022.2122162
[19] Ritonga, I. T. 2024. Eliminating the effects of external environmental factors to improve the analysis of local government financial condition: A study in Indonesia. Public Money & Management, 44(5), 358–365. https://doi.org/10.1080/09540962.2023.2202521
[20] Safkaur, O., Hanasbey, L., & Sakti, E. 2025. The role of politic pressure, fraud risk management and culture organization in moderating public governance on Indonesia local government financial performance. Pacific Accounting Review, 37(3), 455–476. https://doi.org/10.1108/PAR-08-2024-0183
[21] Bassey, E., Mulligan, E., & Ojo, A. 2022. A conceptual framework for digital tax administration—A systematic review. Government Information Quarterly, 39(4), 101754. https://doi.org/10.1016/j.giq.2022.101754
[22] Cheng, Q., Chen, B., & Luo, J. 2024. The impact of digital tax administration on local government debt: Based on the revision of the tax collection and administration law. Finance Research Letters, 67, 105938. https://doi.org/10.1016/j.frl.2024.105938
[23] Wang, S., Li, H., & Zhang, Y. 2025. The impact of big data tax administration on local fiscal revenue: New evidence from the Golden Tax Project Phase III. Economic Analysis and Policy, 86, 1409–1426. https://doi.org/10.1016/j.eap.2025.04.023
[24] lo Storto, C. 2020. Performance evaluation of social service provision in Italian major municipalities using Network Data Envelopment Analysis. Socio-Economic Planning Sciences, 71, 100821. https://doi.org/10.1016/j.seps.2020.100821
[25] McQuestin, D., Noguchi, M., & Drew, J. 2022. The association between budget inaccuracy and technical efficiency in Australian local government. Public Money & Management, 42(4), 251–261. https://doi.org/10.1080/09540962.2021.1893464
[26] D'Inverno, G., Moesen, W., & De Witte, K. 2022. Local government size and service level provision: Evidence from conditional non-parametric analysis. Socio-Economic Planning Sciences, 81, 100917. https://doi.org/10.1016/j.seps.2020.100917
[27] Titl, V., & De Witte, K. 2022. How politics influence public good provision. Socio-Economic Planning Sciences, 81, 101000. https://doi.org/10.1016/j.seps.2020.101000
[28] Perugini, F. 2024. Local government efficiency and economic growth: The Italian case. Socio-Economic Planning Sciences, 91, 101775. https://doi.org/10.1016/j.seps.2023.101775
[29] Sugiyarto, A., Lee, B. L., & Wilson, C. 2025. Narrowing the gap: Dynamics of Indonesia's public expenditure performance in economically lagging districts. Economic Analysis and Policy, 85, 2299–2318. https://doi.org/10.1016/j.eap.2025.03.014
[30] Rakhman, F., & Saudagaran, S. 2023. The effect of political budget cycle on local governments’ financial statements in a young democracy. Public Money & Management, 43(5), 512–520. https://doi.org/10.1080/09540962.2023.2173369
[31] Rakhman, F., Na'im, A., & Saudagaran, S. 2025. Horizon problem and capital expenditures: Evidence from the public sector in Indonesia. Asian Review of Accounting, 33(2), 367–385. https://doi.org/10.1108/ARA-08-2023-0216
[32] Aikins, S. K. 2023. Effects of intergovernmental revenue on local government draw on fiscal reserves: Evidence from COVID-19 fiscal stress. Local Government Studies, 49(6), 1198–1217. https://doi.org/10.1080/03003930.2023.2212586
[33] Park, S., & Kim, S. 2021. How does fiscal autonomy influence fiscal outcomes depending on corruption. Lex Localis - Journal of Local Self-Government, 19(1), 91–109. https://doi.org/10.4335/19.1.91-109(2021)
[34] Mahmudi. 2019. Analisis laporan keuangan pemerintah daerah. UPP STIM YKPN, Yogyakarta.
