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All Journal Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
I Made Anugrah Gunung Merta
Universitas Pendidikan Ganesha
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Kinerja Keuangan Daerah pada Badan Keuangan dan Aset Daerah Kabupaten Buleleng I Made Anugrah Gunung Merta; Ni Made Suci
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7873

Abstract

The implementation of regional autonomy requires local governments to manage finances effectively, efficiently, transparently, and accountably in order to improve the quality of public services and regional fiscal independence. This study aims to analyze the regional financial performance of the Regional Financial and Asset Agency (BKAD) of Buleleng Regency during the 2020–2024 period through regional financial ratio analysis. The research employs a descriptive quantitative approach using secondary data obtained from the Budget Realization Reports (LRA), Local Government Financial Reports (LKPD), and other supporting documents published by BKAD Buleleng Regency. The analysis utilizes effectiveness ratios, efficiency ratios, growth ratios, and regional financial independence ratios to describe the local government's capacity to optimally manage revenues and expenditures. Through this research, it is expected to obtain an overview of the financial performance condition of BKAD Buleleng Regency, thereby identifying aspects that still need improvement in regional financial management. The results of this study are expected to serve as evaluation material and recommendations for the local government in enhancing the effectiveness of APBD management, optimizing Regional Original Revenue (PAD), strengthening fiscal independence, and supporting the realization of transparent, accountable, and sustainable regional financial governance.
Co-Authors Ni Made Suci