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Journal : Jurnal Riset Mahasiswa Akuntansi (JRMA)

Analysis of the Financial Performance of the Provincial Government of Bangka Belitung Islands 2020-2022 Meidina, Catherine; Wenni Anggita; Vebtasvili
Jurnal Riset Mahasiswa Akuntansi Vol. 12 No. 2 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 2 TAHUN 2024
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v12i2.10072

Abstract

This study aims to analyze the financial performance of Bangka Belitung Province from 2020 to 2022, focusing on the Ratio of , Locally-Generated Revenue Effectiveness, Harmony Ratio, Degree of Fiscal Independence Ratio, Degree of Dependency Ratio, and Degree of Fiscal Decentralization Ratio. This descriptive quantitative research uses data obtained from the website of the Bangka Belitung Provincial Financial Agency through documentation methods. Data analysis is conducted by calculating these financial ratios. The results show that the Ratio ofLocally-Generated Revenue Effectiveness is very effective. The Harmony Ratio is not harmonious because most of the budget is still focused on operational expenses. The Degree of Fiscal Independence Ratio is moderate with a participatory relationship pattern, the Degree of Dependency Ratio is very high, and the Degree of Fiscal Decentralization Ratio falls into the sufficient category, indicating progress in fiscal decentralization.