ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPenilaian Kinerja Keuangan Pemerintah Daerah Kabupaten Pasangkayu Periode 2014-2019 |
| Nama: BOBBY |
| Tahun: 2021 |
| Abstrak This study aims to determine the Financial Performance of the Pasangkayu Regency Government using Financial Ratios to the Regional Revenue and Expenditure Budget. The type of data used is quantitative data with descriptive statistical research type. Data collection methods used are documentation and literature study. The analysis shows that the level of Fiscal Decentralization in Pasangkayu Regency is still lacking with an average yield for 6 years which is 4 percent. This shows the role of the Central Government which is very dominant and has not been able to implement decentralization. The independence of the Pasangkayu Regency Government on the instructive criteria or very low, namely the average result of the financial independence ratio of 0.05 points, this shows that the role of the Central Government is very dominant in the financial management of the Pasangkayu Regency Government. The effectiveness of the management of the local revenue of Pasangkayu Regency is very effective with an average ratio of 1.34 points. This shows that for 6 years the local government of Pasangkayu Regency has mobilized PAD revenue in accordance with the target. The efficiency ratio shows that the efficiency level of the regional expenditure of Pasangkayu Regency has an inefficient tendency, with the efficiency level above 1 point, which is 1.01 points. The Regional Government is not careful in calculating the fiscal capacity of the region and the priority level of funding so that the achievement of the target is not optimal. The Suitability Ratio shows that there is no balance between Indirect Spending and Direct Spending. Local governments use more funds for expenditures that are not directly related to regional development activities, both in the form of investment. The growth ratio of Pasangkayu Regency has decreased and fluctuated, which means that the Regional Government has not been able to maintain growth or increase the growth of total regional income, regional original income and regional expenditure. Keywords: Regional Financial Performance, Regional Financial Capability. |