ANALISIS KEMAMPUAN FISKAL DAN PELUANG MELAKUKAN PINJAMAN PADA DAERAH KABUPATEN LOMBOK TENGAH
| Main Authors: | , SUMAR RIDWAN, , Prof. Dr. Samsubar Saleh, M.Soc. Sc. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/130551/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70975 |
Daftar Isi:
- This study aims at analyzing efficiency, effectiveness, fiscal capacity, and loan opportunity in the local financial management of Central Lombok Regency. The analysis of efficiency is done by calculating the proportion of income used for indirect expenditure, while the analysis of effectiveness is done by calculating the achievement of income target compared with the criteria of financial performance. For the analysis of fiscal capacity is done by analyzing the structure of financial relationship between central and local governments, and the relationship between the realization of targeted income and indirect expenditure. The analysis of loan management is done by calculating DSCR, BMP, and loan ratio. All the analyses are done to find out the baseline of local financial management as the guideline in making better financial management policies, particularly in the loan management. The data used in the study were secondary data obtained from Financial Section of Local Secretary, Sub-Department of Local Income, and other relevant working units of Central Lombok Regency. The data were time-series ones from 2010-2013. Results of the study show that the efficiency of financial management by the Local Government of Central Lombok Regency ranged from 69 to 78 per cent, indicating that the management was efficient, while the effectiveness ranged from 96 to 100 per cent, indicating that the management was efficient. The ratio of financial relationship between central and local governments during the period of the study was still very low, but it can be expected that the trend will continuously increase from 5.4 to 10 per cent. The growth of income for the three first years continuously decreased from 19 to 16 to 13 per cent, but increased at the last year to be 17 per cent. The growth of indirect expenditure decreased for three first years from 19 to 14 to 8 per cent, but increased at the last year to be 10 per cent. Both have a one-way growth or the relationship of them was positive and the trend was better. The result of DCSR analysis was 10 to 89 per cent, meaning that during the period of the study the local financial management was feasible to make loan. The initial BMP ranged from 500.1 to 767.7 billion rupiah, while the new BMP ranged from 496.9 to 674.9 billion rupiah. The results of loan ratio analysis indicate that the loan made by the Local Government of Central Lombok Regency was still relatively low with safe position and opportunity to increase the amount of loan.