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All Journal JURNAL PENDIDIKAN TAMBUSAI Journal of Economics and Business UBS Action Research Literate (ARL) Jurnal Indonesia Sosial Sains Advances in Economics & Financial Studies
Simanjuntak, Renova
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Journal : Action Research Literate (ARL)

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Analisis Kinerja Keuangan Pemerintah Daerah Berdasarkan Perspektif Kinerja Keuangan ( Studi Kasus Kabupaten Keerom Tahun Anggaran 2020) Simanjuntak, Renova; Sitohang Andi Lolo, Tantry
Action Research Literate Vol. 9 No. 7 (2025): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v9i7.2993

Abstract

The purpose of this study is to determine the financial performance of the Regional Government based on the perspective of the financial performance of Keerom Regency in 2020 by using the financial ratio to the Budget and Balance Sheet Realization Report of Keerom Regency for the 2019-2020 fiscal year. The research method used is quantitative descriptive using secondary data, namely the Regional Government Financial Statements for 2019 – 2020. The data analysis technique used is qualitative descriptive by calculating financial ratios, namely; 1) Regional Independence Ratio, 2) Effectiveness Ratio, 3) Efficiency Ratio, 4) Growth Ratio, 5) Operating Expenditure Ratio, 6) Capital Expenditure Ratio and 7) Current Ratio. The results of the calculations obtained show that Keerom Regency in 2020 has a low independence predicate, is less effective in realizing PAD, is inefficient in realizing PAD, experiences negative PAD growth, experiences an increase in operating expenses, experiences a decrease in capital expenditure and has a debt that is larger than the lancer asset so that the lancer asset cannot cover the lancer debt in a year.
Co-Authors Andi Lolo, Tantry Sitohang Simanjuntak, Ivan Sitohang Andi Lolo, Tantri