STUDY ON LOCAL GOVERNMENT INVESTMENT PLANNING IN REGIONAL OWNED ENTERPRISES USING BSC AND SWOT ANALYSIS

Sjamsuridjal Sjamsuridjal, Meily Surianti

Abstract


In an effort to increase regional economic growth and improve services to the community, the Regional Government of Cianjur Regency plans to increase local government investment in Perumdan Tirta Mukti Cianjur, a regional drinking water company owned by the Cianjur Regency Government. Related to the increase in capital participation, a study was conducted with the aim of i) Assessing the financial capacity of the Cianjur Regency Regional Budget on the planned allocation of funds for equity participation, ii) Analyzing the performance of Perumdan Tirta Mukti Cianjur on the plan to increase the capital participation of the Cianjur Regency Government in the BUMD, iii) Make recommendations for increasing regional equity participation. The study was conducted by analyzing regional financial capacity in the Regional Government Budget of Cianjur Regency, as well as conducting a BSC (Balance Score Card) analysis and SWOT (Strength Weakness Opportunity and Threat) analysis to assess the performance of BUMD (Perumdan Tirta Mukti Cianjur). To conduct the above study, a literature study, data collection and analysis have been carried out using the above method. From the results of the analysis it was concluded that i) Regional financial capacity which is presented in the Cianjur Regency Government Budget is still sufficiently free to carry out various development innovations, including for the addition of capital participation in the Tirta Mukti Housing, ii) The Performance of the Tirta Mukti Housing Perumdam is quite ready to add capital so that can improve drinking water services in Cianjur Regency. Based on this, it can be recommended to the Regional Government of Cianjur Regency to carry out regional capital participation in Perumdam Tirtamukti, in the framework of accelerating the fulfillment of service targets in the future. However, in the implementation of capital participation in these BUMDs, they must still follow the rules and provisions of the applicable laws and regulations, and carry out adequate supervision of the performance of these BUMDs.


Keywords


BSC; SWOT; BUMD performance; local government capital participation

Full Text:

PDF

References


Kaplan R.S dan David P. Norton. (2000). Balance Scored. Menerapkan Strategi Menjadi Aksi. Erlangga. Jakarta.

Masdupi, (2005). Analisis Dampak Struktur Kepemilikan pada Kebijakan Hutang dalam Mengontrol Konflik Keagenan. Jurnal Ekonomi Bisnis, 20(1), 56-59

Moeljadi. (2006). Manajemen Keuangan: Pendekatan Kuantitatif dan Kualitatif. Jilid 1. Malang. Bayu Media Publishing.

Munawir. (2011). Analisis Laporan Keuangan. Liberty. Edisi kelima. Yogyakarta.

Nurul Aisyiah, (2013). Pengukuran Kinerja Keuangan Perusahaan Menggunakan Metode Rasio Keuangan dan Metode Eva (studi kasus PT. Kalbe Farma). Jurnal Administrasi Bisnis (JAB), 2(1)

Peraturan Pemerintah No. 27 Tahun 2014 tentang Pengelolaan Barang Milik Negara (BMN)/Barang Milik Daerah (BMD)

Peraturan Menteri Dalam Negeri Nomor 52 Tahun 2012 tentang Pedoman Pengelolaan Investasi Pemerintah Daerah

Sjamsuridjal dan Abin Suarsa. (2017). Kajian Kemampuan Keuangan Daerah untuk Pertimbangan Penempatan Modal Daerah pada BUMD Studi Kasus APBD Pemerintah Kabupaten Cianjur 2017. Jurnal Riset Akuntansi Mercu Buana (JRAMB), 3(1)

Srimindarti. (2006). Balanced Scorecard Sebagai Alternatif untuk Mengukur Kinerja. STIE Stikubank. Semarang.

Sutrisno. (2009). Manajemen Keuangan Teori, Konsep dan Aplikasi. Ekonisia. Yogyakarta

Undang-undang 23 Tahun 2014 tentang Pemerintahan Daerah




DOI: http://dx.doi.org/10.32493/eaj.v3i1.y2020.p29-43

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 S1 Accounting Department

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

S1 Accounting Department, FE Unpam
Room 217, 2nd floor, Campus A Universitas Pamulang
Jalan Surya Kencana 1 Pamulang Barat
Pamulang Kota Tangerang Selatan Banten 15417
Phone : 021-7412566
Website : eaj@unpam.ac.id

 


 

 

Lisensi Creative Commons
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi 4.0 Internasional.