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Anggi Pratama Nasution
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Analysis Of The Regional Revenue And Expenditure Budget (APBD) For The Financial Performance Assessment Of The Asahan Regency Regional Government For 2019-2024 Susi Susi; Anggi Pratama Nasution; Hendra Saputra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11224

Abstract

The research study aims to analyze the financial performance of the Asahan Regency Government for the 2019-2024 period by applying a quantitative descriptive methodology, utilizing secondary data from the Regional Budget Realization Report. The analysis was conducted using five main financial ratios, namely the Financial Independence Ratio, the Regional Original Revenue (PAD) Effectiveness Ratio, the Regional Financial Efficiency Ratio, the Operational and Capital Expenditure Harmony Ratio, and the Revenue Growth Ratio. The research results show that the financial performance of the Asahan Regency Government still faces challenges in the aspect of Financial Independence, which is classified as very low (an average of 11.55%) with an Instructive pattern, indicating a high dependence on central transfer funds. The PAD Effectiveness Ratio is generally in the fairly effective category, with an average of 97.54%. The Regional Financial Efficiency Ratio is classified as inefficient, with an average of 100.17%, where ideally the efficiency percentage is below 100%. The Expenditure Harmony Ratio shows a relatively harmonious proportion, with an average of 65.54% of Operational Expenditure and 14.07% of Capital Expenditure. Meanwhile, the Revenue Growth Ratio shows unstable conditions, with contractions in 2020 and 2023, and the highest positive growth of 11.11% in 2024. Overall, the Asahan Regency Government needs to increase fiscal independence by optimizing PAD, maintaining consistent revenue effectiveness, and managing expenditures to be more efficient and sustainable.
Co-Authors Alvia, Nurul Amri, Rifki Hairul Amri Ananda, Nelva Annisa Nur Ramadhani Annisa Ramadhani Siregar Apriliani, Lili Arihan, Reva Putri Aulia Pasaribu Azzahra, Syakirah Denta Oktari Dewi Husnainy Dini Syarafina Dito Aditia Darma Nasution Diva Maulidia Elbertina Manulang Farah Aliya Fauzia, Melia Feronika Perangin-angin Finanty Yolanda Firdha Dwi Yudha Lubis Galih Supraja Gita Pratiwi Kaban Grabriella, Stefany Hendra Saputra Hutagalung, Gerifour Iin Sri Ayu Sihotang Ikhah Malikhah Ikhah Malikhah Iman Harris Wijaya T. Irawan Irawan Jason Nicholas Bonar Parulian Tampubolon Jessica Dwi Yolanda Pandiangan Khairul Anwar Khairunnisa Kiyah, Misna Laia, Tri Putrianis M. Doli Indra Nasution M. Doli Indra Nst M. Rafi Akbar Dirja M. Sultan Arif Iskandar Sitepu Malikhah, Ikhah Mika Debora Br Barus Misna Kiyah Muhammad Fadhli Siregar Muhammad Fahmi Tanjung Muharrammaini, Ulfa Oktarini Khamilah Priskila Tafonao Purba, Gracia Br Putri Dianita Agustin Putri, Nasywa R.Ayu. Fatimah Rahma BR Purba Ramadhan, Puja Rizqy Randi Andika Rivai Arvan RZ Riza Septika Sari Rizka, Sofa Aulia Rizki, Mhd. Nanda Rizqi, Rania Sabrina Salsabilah Sebayang, Saimara Sembiring, Anggi Herawati Br Sembiring, Dealova Velonika Br Siti Hajar Surahman, Nabilah Putri Susi Susi Willy Kumala Sari Yohana Pangaribuan Yusro, Laila Zalfa, Nadhira