Analisis Laporan Arus Kas Sebagai Alat Ukur Efektivitas Kinerja Keuangan Pemerintah Kota Magelang Tahun 2018-2021
DOI:
https://doi.org/10.56444/psgj.v4i1.812Keywords:
cash flow growth, operating activities, investing activities, financing activities and transitory activities.Abstract
The purpose of this study was to determine the growth of cash flows and the effectiveness of using cash flow reports as an indicator of the financial performance of the Magelang city government in 2018-2021. This study uses a quantitative descriptive method based on secondary data, namely the cash flow report of the Magelang city government. The data was taken through the official website of the Magelang City government. Based on this research, it can be seen that the overall cash flow growth in 2018-2021 for operating, investment, financing and transitory activities indicates a fairly good financial performance from the Magelang city government. In addition, relatively high free cash flow indicates that the Magelang city government has cash left that can be used for various activities to support high-quality public services
References
Hafid, S. (2014). Analisis Arus Kas Untuk Menilai Kinerja Keuangan Pada Badan Pengelola Keuangan Daerah Kabupaten Maros. STIM YAPIM Maros: J. Salewangang Vol 8 No. 2, 8.
Kawatu, F. S. (2019). Analisis Laporan Keuangan Sektor Publik. Sleman: Deepublish Publisher.
Mahmudi. (2016). Analisis Laporan Keuangan Pemerintah Daerah. Sekolah Tinggi Ilmu Manajemen YKPN.
Pandowo, H., & Kudhori, A. (2017). ANALISIS LAPORAN ARUS KAS PEMERINTAH DAERAH (STUDI EMPIRIS DI PEMERINTAH KOTA MADIUN). Jurnal Administrasi dan Bisnis, Volume : 11, Nomor : 1, 11, 85–96.
Peraturan Pemerintah Nomor 8 Tahun 2006 Tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah.
PPID Kota Magelang. (t.t.). Laporan Arus Kas Pemerintah Kota Magelang.
Subekti, E. G., & Hasanuddin, M. (2014). ANALISIS LAPORAN ARUS KAS PADA PEMERINTAH KABUPATEN DEMAK TAHUN ANGGARAN 2008-2009 . TEKNIS, Volume 9, Nomor 1, April 2014, 9, 45–52.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitataif, dan R&D. Bandung: CV. Alfabeta.
Sujarweni, V. W. (2015). Akuntansi Sektor Publik Teori Konsep Aplikasi. Yogyakarta: Pustaka Baru Press.
