Analisis Keuangan Pemerintah dengan Model Fiscal Trend Monitoring System: Studi Kasus Kabupaten Bandung

Abstract

Any local government in Indonesia has different financial capabilities and conditions according to their respective indicators and factors. These financial conditions also have an impact on how the regional government's ability to deal with obstacles such as the corona virus disease-2019 (COVID-19) pandemic which has a significant impact on the implementation of regional financial management. Several methods that have been used in measuring the financial condition of the government still have limitations on the time period specified in the research and research outputs that are limited to quantitative data only. Therefore a government financial analysis model is needed that can cover the existing limitations with the implementation of the fiscal trend monitoring system (FTMS) model. This study aims to analyze and determine the financial condition of local governments by taking a locus in the Bandung Regency government. This research approach is qualitative, utilizing the FTMS model,  which consists of five dimensions and twelve indicators of local government financial reports. The research results obtained are that the financial condition of Bandung Regency is still low. In terms of dimensions, only the revenue dimension has a positive trend while the rest, namely the expenditure dimension, the operating position of the local government, the debt structure, and the condition of fixed assets still have indicators with a negative trend. In detail, of the twelve indicators of the FTMS model of Bandung Regency government financial performance, seven indicators show a positive trend while the other five indicators still lead to a negative trend.