Capital Expenditure Ratio Research Articles

Kinerja Pendapatan dan Belanja Kota Malang Tahun 2018–2023

Evaluation of Regional Government financial performance is important and needs to be carried out. The aim of this research is to check the financial performance of the Malang City Government by analyzing financial reports from 2018 to 2023. This research is descriptive qualitative with secondary data obtained from the Malang City Central Statistics Agency. The results show that the degree of decentralization ratio has an average of Fair Performance, the financial independence ratio has an average of Low Performance, the efficiency ratio has an average of Inefficient Performance, the ratio of operational expenditure to total expenditure has an average of Good Performance, the ratio of capital expenditure to total expenditure with average Good Performance, and ratio of expenditure growth with average Good Performance.

Financial Performance Analysis Of Uluway Village In Mengkendek Sub-District, Tana Toraja Regency For The 2018-2022 Period

The aim of this research is a descriptive quantitative type of research with the aim of analyzing the financial performance of Uluway Village, Kec. Mentengkan District. Tana Toraja. The sample used is financial report data for the Uluway village, subdistrict. Mengkedek District, Tana Toraja in 2018-2022. Data collection is carried out by observation and requesting financial reports. In this research, the data source used in data collection is secondary data. Research result The performance of the Uluway Village Government when viewed from the Regional Financial Independence Ratio during 2018-2022, can generally be said to be very low and includes an instructive relationship pattern. Based on the Regional Original Income Effectiveness Ratio during 2018-2022, in general, it can be said to be effective. Based on the Shopping Efficiency Ratio during 2018-2022, generally, it can be considered inefficient. If we look at the PADes Growth Ratio and Total Income Growth Ratio during 2018-2022, in general, it can be said that the PADes growth ratio and total income of Uluway Village is low. If we look at the Operating Expenditure Ratio, it is classified as quite good and the average value of the capital expenditure ratio is in the good category. This means that the Uluway Village Government in allocating its funds for capital expenditure is relatively good. This shows that the village government has paid attention to the use of its funds for village development

Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Gorontalo Sebelum dan Saat Pandemi COVID-19 Periode 2017-2022

This study aims to analyze and test the performance of Local Government financial Gorontalo Regency before and when Covid-19 Pandemic. The kind of research this is descriptive quantitative methods with the approach. The population of the research is Local Government financial report Gorontalo Regency 2017-2022 period. Sampling techniques used in determining which is purposive sampling techniques sample that the sample of done deliberately by adjusting research objectives and certain criteria. The data used in this research is of secondary data on the report of actual budget. The sample used is 24 quarterly report and on the report of actual budget 2017-2022 period. Data collection techniques used is documentation. Analysis of the data used analytics descriptive statistics and analysis inferential. The result showed that there is no difference in the analysis inferential performance the Local Government finance Gorontalo Regency before and when Pandemic Covid-19 reviewed from the regional financial independence, the ratio of the pad, the ratio of the financial efficiency, the ratio of the operating expenditure, and the ratio of capital expenditure. In the analysis descriptive, the performance of the Local Government finance Gorontalo Regency before and when Pandemic Covid-19 showing the ratio independence included in the same criterion pattern of relationships instructive, the ratio of the effectiveness of pad included in the same criterion of ineffective, the ratio of the efficiency of the same criterion of inefficient, the operation included in the proportion of spending in general, its capital expenditure included in the proportion in general.

ANALISIS EFEKTIVITAS KINERJA KEUANGAN DALAM PENGELOLAAN ANGGARAN PEMERINTAH DAN BELANJA DAERAH PADA KOTA SURABAYA

This study aims to determine the effectiveness of the financial management performance of the Surabaya City Government for the 2015-2019 period. This study uses a quantitative descriptive method using an analysis of the effectiveness of regional financial performance, analysis of regional financial independence and analysis of compatibility (operational expenditure and capital expenditure). Using secondary data, the data processed is the Summary of Regional Revenue and Expenditure Budgets for the 2015-2019 Fiscal Year. The Regional Financial Independence of the Surabaya City Government has reached a very good level, which shows a pattern of delegative relations, which means that the intervention of the Central Government is no longer there because the regions are completely independent in implementing regional autonomy. The level of effectiveness of the Surabaya city government's financial management is fairly effective because from 2015 -2019 the effectiveness of the Surabaya city government's financial performance has always reached the target which is effective. However, the compatibility of the Surabaya government's financial performance has not been balanced. According to the description and calculations above, most of the funds owned by the Surabaya City Government are still prioritized for operational expenditure needs so that the capital expenditure ratio is relatively small.

Analisis Determinan Pembangunan Manusia Berbasis Gender Dan Desentralisasi Fiskal Pada Inklusifitas Pertumbuhan Ekonomi Di Provinsi Nusa Tenggara Barat

This research aims to examine the influence of gender and fiscal decentralization on inclusive economic growth in West Nusa Tenggara Province. This research uses a panel data regression analysis method using the Fixed Effect Model approach to determine the influence of the dependent variable on the independent variable. As a result, the gender-based development index variable, namely the ratio of average years of schooling, has a positive and significant value; the ratio of life expectancy and the open unemployment rate ratio has a negative value and is not substantial; the variable of the degree of fiscal decentralization, namely the ratio of the degree of fiscal decentralization and the capital expenditure ratio, has a value positive and significant towards inclusive economic growth in West Nusa Tenggara Province.

ANALISA KELAYAKAN RENCANA PEMBELANJAAN MODAL (CAPEX) PT UNITED TRACTORS TBK (UNTR) DALAM RANGKA MENGANTISIPASI PROYEKSI PERTUMBUHAN BISNIS PERUSAHAAN

The purpose of this study is to determine the performance of PT United Tractors Tbk through cash flow analysis that can be used as a decision-making tool by company and investors. Research approach to be used is quantitative descriptive, data used for analysis is secondary data, which is cash flow reports collected from the website of PT United Tractors Tbk. Data were analyzed using 8 cash flow ratios, namely: ration of operating cash flow, cash flow coverage ratio, interest coverage ratio of the cash, the cash coverage ratio of current liabilities, capital expenditure ratio, the ratio of total debt, the ration of net cash flow and free cash flow adequacy ratio. The results of the analysis indicate that the company's financial performance from 2017 to 2021 ratio generated tends to be deprived, where it seen from 5 ratios are on low average

Analysis Of Performance Supporting Factors For Micro, Small, And Medium Enterprises In Ku-Tai Kartanegara Regency

Poverty is not only a crucial economic problem because it tends to increase and result in instability in various sectors of life, so handling it needs to be a shared responsibility. Regions that are rich in mineral resources also still have problems of poverty and unemployment, including in the Banua Enam region, South Kalimantan Province. This research analyzes the influence of mining sector growth, unemployment, and the capital expenditure ratio on poverty levels in the Banua Enam region, South Kalimantan Province. This type of research is explanatory and focuses on testing existing theories in the context of other research using panel data regression for 6 districts and 12 years. The results of this research suggest that the growth of the mining sector, unemployment, and the capital expenditure ratio, both partially and simultaneously, have a positive and significant effect on the poverty level. In other words, the higher the unemployment, the higher the poverty level. However, the higher growth of the mining sector and the capital expenditure ratio also increase poverty. Therefore, policies are needed that are pro-poor so that the growth of the mining sector and increased capital expenditure can overcome the problem of poverty.

Determinants of Financial Reporting Quality: Evidence from Local Governments in Sumatera Island

This study aims to investigate determinants of financial reporting quality (FRQ) local government in Sumatera Islands, Indonesia. The FRQ local government is proxied by audit opinion from the Indonesian Supreme Audit Board (ISAB) for each local government sample. The tested independent variables are capital expenditure, characteristics of local governments (size, financial independency, and local government status), and mayor’s characteristics (experience and age). Data were obtained from the summary of semester audit results of ISAB, official website of the ministry of finance and the local governments in Sumatera Island. Total samples are 143 local governments and the period of study is 5 years (2016 – 2020, or 715 observations). Using the multinomial logistic regression, this study found that a lower ratio of capital expenditure, smaller local governments, local government in city areas, and local governments led by older and experienced mayor are associated with higher financial reporting quality. This study also uncovered that mayor education level and mayor graduated from the Institute of Public Administration (or IPDN) have positive influence of financial reporting quality of the local governments.

Analysis Of Financial Performance Of The Regional Government Of Lumajang District For The 2020-2022 Budget Year

This research intends to evaluate the financial performance of the Lumajang Regency Regional Government for the 2020-2022 period. The research approach is quantitative descriptive using secondary data from the 2020-2022 Lumajang Regency APBD. The financial performance of the Lumajang Regency Regional Government in terms of the average figure for the Degree of Fiscal Decentralization Ratio of 15.18% is in the Low category, the Regional Financial Independence Ratio of 17.91% is in the Very Low category with an Instructive relationship pattern, the Financial Dependency Ratio The regional level is 84.82% which is categorized as high level of dependency, the PAD Effectiveness Ratio is 105.64% with the categorization of Very Effective, the Regional Financial Efficiency Ratio is 98.96% which is classified as Less Efficient, and the Capital Expenditure Ratio is still 10.99%. meets standards that are in the range of 5-20%. Based on these findings, it can be concluded that overall the financial performance of the Lumajang Regency Regional Government has not yet reached optimality. However, the calculation results show that there is an increase in financial performance every year

Aspek Kinerja Keuangan Daerah yang Berdampak Pada Pembangunan Manusia di Daerah Pemekaran

Is it true that the implementation of fiscal decentralization through the expansion of regions can have a significant impact on development and improve the welfare of people in the regions? This study aims to analyze the influence of the government's financial performance after the division in influencing the Human Development Index as an indicator of successful development and community welfare in the regions. The research method was conducted by using multiple linear regression analysis that processed financial ratio data from the APBD Report of Kepulauan Meranti Regency from 2010 to 2022. The results showed that financial performance as measured by PAD Effectiveness, Capital Expenditure Ratio, PAD Growth, and Financial Independence has a significant effect on the Index of Human Development, while the Efficiency of Regional Expenditure has no effect.

ANALISIS ARUS KAS DALAM MENGUKUR KINERJA KEUANGAN PT. UNITED TRACTORS PADA TAHUN 2021-2022

The cash flow report is a component of financial reports that has an important role in the decision making process. The cash flow statement includes three main categories: operating activities, investing activities, and maintenance activities. In operational activities, this report reveals how efficient the company is in generating cash from its core business activities. Cash flow statements are used effectively in company performance analysis. The aim of this research is to determine the financial condition of the company PT United Tractors using cash flow ratio analysis. This research was conducted using a descriptive analysis method with a quantitative approach, namely using calculations of the operating cash flow ratio, cash cover ratio, capital expenditure ratio, total debt ratio and net profit ratio. The data collection technique used is document study and literature study. The results of this research as a whole show that the cash flow statement ratio analysis of PT United Tractors in 2021-2022 shows good financial performance.

Does Capital Expenditure Matter for ESG Disclosure? A UK Perspective

This study examines how capital expenditure (capex) affects Environmental, Social, and Governance (ESG) reporting and how corporate governance moderates this effect. We use data from non-financial firms in the FTSE All Share index from 2012 to 2021 and measure ESG disclosure with the Bloomberg ESG Disclosure Score, capex with logarithm of the ratio of capital expenditure to total assets, and corporate governance with a composite index based on Board Size, Independent Board, Board Diversity, and Audit Committee Non-Executives. We also examine the non-linear and threshold effects of capex on ESG disclosure with spline regression models. We find that capex is positively linked to ESG disclosure and that this association is robust for firms with better corporate governance. Our findings imply that capex improves ESG performance and impact and that corporate governance enables ESG communication to stakeholders. Our research advances the existing literature by revealing the link between capex, governance, and ESG reporting in a dynamic and uncertain environment. Our study holds practical significance for companies, investors, and regulators who want to incorporate ESG factors into capex decisions and reporting.

ANALISIS LAPORAN REALISASI ANGGARAN DALAM MENILAI KINERJA KEUANGAN KABUPATEN GORONTALO UTARA

This study aims to analyze government financial ratios to assess the financial performance of North Gorontalo Regency. The data used is quantitative data in the form of financial reports. The analysis technique used is descriptive analysis method, namely using government financial ratios. The results of this study are based on the Effectiveness Ratio of the 2019-2021 average showing that the North Gorontalo Regency Regional Finance Agency is effective in using the budget. Which is included in the very effective category because the average resulting effectiveness ratio is 114%. And judging from the average efficiency ratio of 100%, it shows that the North Gorontalo Regency Regional Finance Agency is very efficient in using the budget. Based on an average operating expenditure ratio of 417% and a capital expenditure ratio of 119%, it shows that the North Gorontalo Regency Regional Finance Agency is very harmonious in using the budget. And based on the average Expenditure Variance Ratio of 108%, this shows that the North Gorontalo Regency Regional Finance Agency is very good because it is able to use the budget and does not exceed the budgeted amount.

Declining financial performance of local governments in Indonesia: An empirical study during Covid-19

This research focuses on assessing the financial performance of Regency/City Governments in Central Java Province after refocusing their budget during the COVID-19 pandemic in 2021. Budget Refocusing is a government policy to cope with the impact of the COVID-19 pandemic. This policy certainly has an impact on the financial performance of local government. The calculation process to measure the financial performance of local government using formulas adopted from the research and development section of the Ministry of Home Affairs as well as the Faculty of Social and Political Sciences, Gadjah Mada University, and applied in previous research to calculate financial ratios such as the local government fiscal decentralization, local government financial dependency, regional original income (PAD) effectiveness, and capital expenditure ratios. The results showed that 71.43% of local governments have financial capability in the less category, 62.86% in the moderate category, and 45.71% have a PAD effectiveness ratio in the very effective category. Moreover, the average capital expenditure ratio for the governments was found to be 11.47%.

Regional Financial Performance and Inclusive Economic Development: Empirical Evidence From Provinces in Indonesia

This study aims to analyze the relationship between regional financial performance and inclusive economic development in Indonesia using secondary data from 34 provinces in Indonesia from 2011-2021. The data sources for this study were collected from the National Development Planning Agency, Directorate General of Fiscal Balance, and Statistics Indonesia. This study uses panel data regression analysis with a fixed effect model because it can reduce bias compared to other panel data models, especially those caused by unobservable time-invariant variables. The results showed that regional financial performance, as measured by the fiscal decentralization ratio, fiscal independence ratio, capital expenditure ratio, and social assistance expenditure ratio, significantly influenced inclusive economic development in Indonesia. Fiscal decentralization and social assistance spending have a positive relationship with inclusive economic development. Meanwhile, fiscal independence and capital expenditure have a negative relationship with inclusive economic growth.

ANALISIS RASIO ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019

Financial performance is an analysis to assess the extent to which the company has carried out activities based on good financial implementation rules. The purpose of this study was to determine the financial performance of the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The results showed that the value of the ratio in the company fluctuated and it can be concluded that the financial performance of the food and beverage sub-sector companies from the aspect of the operating cash flow ratio, cash coverage ratio to interest, capital expenditure ratio, cash flow ratio to net profit, and total debt ratio , it is known that the food and beverage sub-sector manufacturing companies for the 2015-2019 period experienced fluctuations. Financial performance in good condition at ADES (Akasha Wira Internasional Tbk), CEKA (PT.Wilmar Cahaya Indonesia Tbk), and AISA (FKS Food Sejahtera Tbk) companies.

Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran Pada Dinas Kebudayaan Dan Pariwisata Kab. Toraja Utara

The primary objective of this study is to determine the performance of spending expenditure in the budget realization report at the Department of Culture and Tourism in North Toraja Regency. The method that used in this case study is Quantitative Descriptive Analysis. The data entry used in this thesis have multiple category which are Expenditure Variance Analysis Techniques, Expenditure Compatibility Analysis, Expenditure Growth Analysis and Efficiency Analysis. The outcome of this study prove that the expenditure performance in the budget realization report for the North Toraja Regency Culture and Tourism Industries which is from 2019-2021 can be seen from the expenditure variance with an average of 17.27%. According to the research of expenditure, the spending growth has an increase by 29.56% for the year 2020, meanwhile for the year 2021 the growth has an increase of 0.76%. Based on the analysis of compatibility, the spending ratio of operating expenditure it is categorized as suitable because it has an average of 72.18%. On the other hand, the capital expenditure ratio it is categorized quite relevant because it has an average of 46.48%. Thus, the analysis of expenditure efficiency it is categorized as the most satisfactory because it has an average effectiveness level which from year 2019 till 2021 reaching 84.44%.

Analysis of Regional Government Expenditures of Central Bangka Regency

Analysis of Regional Government Expenditures in Central Bangka Regency. This study aims to analyze spending in terms of spending growth, spending compatibility and the ratio of spending to PDRB in Central Bangka Regency in 2018-2022. This study uses secondary data in the form of Budget Realization Reports (LRA) of the Central Bangka Regency regional government and Central Bangka Regency economic statistics sourced from the Central Bureau of Statistics (BPS) of Central Bangka Regency. The data analysis technique is in the form of quantitative analysis, namely by using the formula for growth and spending ratios. The results of the analysis show that the realization of regional government spending in Central Bangka Regency in 2018-2022 has fluctuated with an average growth of 17.85% per year, this is not in line with the growth in realized revenues which tends to decrease each year. The ratio of operational expenditure to total expenditure tends to increase with an average of 70.85% per year and this ratio dominates the total regional expenditure expenditure while the ratio of capital expenditure to total expenditure tends to decrease with an average of 15.31% per year . The ratio of regional spending to PDRB for the regional government of Central Bangka Regency in 2018-2022 tends to decrease with an average ratio of 15.01% per year. The value of this ratio is also influenced by the growth value of PDRB and total spending. The growth of total regional government spending in Central Bangka Regency is relatively smaller when compared to the PDRB growth.

Analisis Laporan Arus Kas (Studi Kasus PT. Bosua Asuransi Cabang Jambi Bulan Oktober-Desember Tahun 2018)

This study aims to determine the condition of cash flow in PT. Bosowa Insurance Jambi Branch. if you look at the analysis of the cash flow statement. Data collection is carried out with literature and documentation research techniques. Research methods. by using descriptive analysis methods using cash flow from operating activities, investments, and funding as well as ratio analysis, namely: Operating Cash Flow Ratio (AKO), Cash Coverage Ratio to Current Debt (CKHL), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). The results of this study show that the company's total cash flow during October-December 2018 shows that the company is in a non-liquid condition when assessed in terms of its operational activities. With the ratio analysis that has been carried out, it can be concluded that there is a decrease in cash flow, especially in operating activities every year and the company's ability to overcome its current liabilities still cannot be resolved.This shows that Bosowa Asuransi Jambi Branch was in a bad position during October-December 2018

ANALYSIS OF REGIONAL REVENUE AND EXPENDITURE BUDGET FOR KEDIRI REGENCY DURING THE COVID-19 PANDEMIC

The existence of the Covid-19 pandemic has had an impact on all economic sectors including the financial performance of local governments. Regional financial analysis is a tool that can be used as a benchmark to assess the extent to which local government performance is managing its finances. Regional ability to manage finances is described in the form of APBD which directly or indirectly reflects the ability of local governments to finance the implementation of governmental tasks, development and community social services. The purpose of this study was to determine the financial management performance of the Regional Government of Kediri Regency based on the analysis of financial ratios in the Kediri Regency APBD. This research is a data series research, namely the Realization of APBD data for 2020 to 2022 in Kediri Regency. The analysis used is normative juristic with a descriptive approach case study method. The analysis tools used are tax ratio, per capita tax, regional fiscal space, regional dependency ratio, ratio of personnel expenditure to total regional expenditure, ratio of capital expenditure to total regional expenditure, ratio of capital expenditure to population, ratio of financial aids expenditure to total regional expenditure, idle funds, growth ratio, effectiveness ratio, and efficiency ratio. From the results of the analysis it is known that the majority of APBD performance during the Covid-19 pandemic had fluctuations.