FINANCIAL REPORT ANALYSIS OF THE JENEPONTO REGENCY REGIONAL GOVERNMENT FOR 2021
Main Article Content
Financial reports are organized reports that detail a reporting entity's financial situation and transactions. The purpose of financial reports is to provide users with valuable information about the financial condition, budget execution, cash flows, and financial performance of a reporting business in order for them to make and evaluate resource allocation decisions. Consequently, local government financial reports (LKPD) are financial reports prepared by a local government (PPKD by merging financial reports issued by each SKPD), which is a form of local government accountability to the public about the management of state finances. Specifically, the objective of local government financial reports is to provide valuable information for decision making and to establish the reporting entity's accountability for the entrusted resources. Regional Government Financial Reports are analyzed for Regional Government Financial Reports (LKPD). This analysis can be used to help users of financial statements in terms of how to understand financial reports, interpret numbers in financial reports, evaluate financial reports and use financial information for decision making. With the analysis of these financial statements, users of financial reports will obtain information regarding regional financial accountability, regional wealth, and local government financial performance. This study uses descriptive research methods with a qualitative approach and literature analysis or literature study as a data collection technique. This financial report analysis focuses on financial reports that utilize an analytical technique to identify and understand existing issues and opportunities so that they will be very useful in making a decision.
Djuniar, L. (2017). Kinerja keuangan pemerintah provinsi sumatera selatan berdasarkan anggaran pendapatan dan belanja daerah (apbd) tahun 2009-2015. Jurnal Ekonomi, 22(1), 1–21.
Farida, A. S., & Nugraha, R. F. M. (2019). Analisis Laporan Keuangan Pemerintah Daerah Kabupaten Subang. Publica: Jurnal Pemikiran Administrasi Negara, 11(2), 107–124.
Fitrianingrum, D., Halim, A., & Zulkifli, Z. (2017). Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pemda Kabupaten Bantul Tahun 2014-2016. STIE Widya Wiwaha.
Fitrianis, C. F. (2017). Analisis Kinerja Keuangan Daerah Dengan Menggunakan Rasio Keuangan Daerah Pemerintah Kota Binjai.
Kawatu, F. S. (2019). Analisis Laporan Keuangan Sektor Publik. Deepublish.
Moleong, L. J. (2010). Metodologi Penelitian Kualitatif. Rosda Karya.
Nurabiah, N. (2018). Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah yang Memperoleh Opini Wajar Tanpa Pengecualian (WTP) di Provinsi Nusa Tenggara Barat. Jurnal Aplikasi Akuntansi, 3(1), 67–100.
Pramono, J. (2014). Analisis rasio keuangan untuk menilai kinerja keuangan pemerintah daerah (Studi Kasus pada pemerintah Kota Surakarta). Among Makarti, 7(1).
Putri, A. A., & Sulastiningsih, S. (2018). Analisis Kinerja Keuangan Anggaran Pendapatan Dan Belanja Daerah (APBD)(Studi Kasus pada Pemerintah Daerah Istimewa Yogyakarta) Tahun 2012-2016. STIE Widya Wiwaha.
Sembiring, I. U. (2020). Analisis Penerapan Good Corporate Governance (GCG) Dalam Meningkatkan Kinerja Keuangan Pemerintahan Kota Medan.
Zuhri, M., & Soleh, A. (2016). Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Kaur. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 4(2).