ANALISIS EFEKTIVITAS KINERJA PENDAPATAN (STUDI KASUS PADA DINAS PARIWISATA DAN KEBUDAYAAN KABUPATEN BOLAANG MONGONDOW TAHUN 2016-2018)
Abstract
In Bolaang Mongondow Regency, locally –generated revenue is still considered low and has not a significant increase. One of the SKPD producing PAD is the Tourism and Culture Office. In 2018, Tourism and Culture Office has not yet reached the target. This study aims to: (1) analyze the causes of revenue realization that does not reach the target, and (2) analyze the effectiveness of revenue performance. The research method used is quantitative descriptive. The type of data used qualitative is an explanation of interviews and quantitative data in a budget realization reports and ticket inventory reports for 2016-2018. Data collection methods used interview and documentation. The results showed, the factors causing the realization of revenue that did not reach the target due to the excessively high income target charged to the Office, while managed revenue sources were very limited. The effectiveness of the performance shows, in 2016 and 2017 are very effective category which reached 113.29% and 102.93%. While in 2018, included ineffective category that is 69.92%. It is recommended that the Office further optimizes its financial management so that it focuses on adding new tourism objects so that whatever targets are set can be achieved and can increase the effectiveness of its revenue performance.
Keywords
Full Text:
PDFReferences
Halim, A. (2004). Akuntansi Keuangan Daerah. Yogyakarta : UPP AMP YKPN.
Mahmudi. (2015). Manajemen Kinerja Sektor Publik. Edisi Ketiga. Yogyakarta : UPP STIM YKPN.
Mahsun, M. (2006). Pengukuran Kinerja Sektor Publik. Edisi Pertama. Yogyakarta : BPFE.
Mahmudi. (2016). Akuntansi Sektor Publik. Edisi Revisi. Yogyakarta : UII PRESS.
Kieso, D. E., Weygandt, J. J., Warfield, T. D. (2011). Akuntansi Intermediate. Edisi Ketujuh belas. Jilid Dua. Diterjemahkan oleh Emil Salim. Jakarta : Erlangga.
Korompot, R. (2017). Analysis of Financial Performance in the Government of North Sulawesi. Journal Accountability, 8(2). 9-19. Retrived from https://ejournal.unsrat.ac.id›index.php› accountability › article › view
Nafarin. (2006). Penganggaran Perekenomian. Edisi Ketiga. Jakarta : Salemba Empat.
Pangkey, I., dan Pinatik, S. (2015). Analisis Efektivitas dan Efisiensi Anggaran Belanja Pada Dinas Kebudayaan dan Pariwisata Provinsi Sulawesi Utara. Jurnal EMBA. 3(4), 33-43. Retrived from https://ejournal.unsrat.ac.id/index.php/emba/article/view/10581/10168
Pratama, I. P., dan Suartana, I. W. (2014). Perbandingan Tingkat Efisiensi dan Efektivitas Penerimaan Pajak Hiburan Dinas Pendapatan Kota Denpasar dan Kabupaten Badung. E-Jurnal Akuntansi Universitas Udayana. 7(2), 266-279. Retrived from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/8831
Rahmawati, R. D. (2016). Analisis Kinerja Anggaran Pendapatan Dan Belanja Daerah Pada Dinas Perekonomian dan Pariwisata Kabupaten Tuban. Skripsi. Sekolah Tinggi Ilmu Ekonomi Perbanas, Surabaya. Retrived from http://eprints.perbanas.ac.id/1019/
Rukayah, Kusumawati, N., dan Raden, I. A. (2017). Analisis Laporan Realisasi Anggaran dengan Menggunakan Rasio Efektifitas dan Efisiensi Pada Kantor Dinas Perijinan Terpadu dan Penanaman Modal Kabupaten Serang. Jurnal Akuntansi. 4(2), 38-43. Retrived from http://e-jurnal.lppmunsera.org/index.php/Akuntansi/article/view/246
Sari, D. N., Mintarti, S., dan Pattisahusiwa, S. (2018). Analisis Efektivitas dan Efisiensi Pelaksanaan Anggaran Belanja. Jurnal FEB, 15(1). Retrived from http://journal.feb.unmul.ac.id/index.php/KINERJA/article/view/4051
Tantri, S. N., dan Irmawati, P. (2018). Analisis Kinerja Anggaran Belanja Dinas Kebudayaan Daerah Istimewa Yogyakarta Tahun 2012-2016. Jurnal Akuntansi Terapan Indonesia. 1(1), 27-37. Retrived from http://journal.umy.ac.id/index.php/jati/article/view/3815
Undang – Undang Republik Indonesia Nomor 32 Tahun 2004 Tentang Pemerintahan Daerah. Jakarta.
Worotikan, J. H., Sondakh, J. J., dan Gamaliel, H. (2018). Analisis Laporan Akuntabilitas Kinerja Instansi Pemerintah Pada Dinas Pekerjaan Umum Kabupaten Minahasa. Jurnal Riset Akuntansi Going Concern. 13(4), 546-555. https://doi.org/10.32400/gc.13.04.21431.2018
DOI: https://doi.org/10.32400/gc.14.4.26295.2019
Refbacks
- There are currently no refbacks.
![Creative Commons License](https://i.creativecommons.org/l/by-nc/4.0/88x31.png)
The articles in Going Concern : Jurnal Riset Akuntansi is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.