STUDY ON LOCAL GOVERNMENT INVESTMENT PLANNING IN REGIONAL OWNED ENTERPRISES USING BSC AND SWOT ANALYSIS
DOI:
https://doi.org/10.32493/eaj.v3i1.y2020.p29-43Keywords:
BSC, SWOT, BUMD performance, local government capital participationAbstract
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.
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
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
<a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/"><img alt="Creative Commons License" style="border-width:0" src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" /></a><br />This work is licensed under a <a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution-ShareAlike 4.0 International License</a>.
