Article Per Year (5 Year)
p-Index From 2020 - 2025
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All Journal Indonesian Journal Accounting (IJAcc)
Lucyanna Yosephine Simangunsong
Universitas Methodist Indonesia
Economics, Econometrics & Finance

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Financial Reporting Analysis To Measure The Financial Performance Of The Local Government Of Toba Regency Sahala Purba; Rani Agustines Purba; Lucyanna Yosephine Simangunsong; Nadia A.V.E Gultom; Agnes Patricia R. Sinaga
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3175

Abstract

The purpose of this study is to examine the financial performance of local governments seen from 8 government financial ratios, the data is analyzed descriptively quantitatively with the subject of research on the financial statements of the Regional Government of Toba Regency for 2020-2022. The data collection technique carried out is a documentation technique. The results showed that the financial performance of the Toba Regency government as follows: (1) The Financial Independence Ratio, Regional Financial Dependence Ratio, and Fiscal Decentralization Degree Ratio showed very low results with average values of 7.80%, 6.62%, and 6.62%. (2) The PAD Effectiveness Ratio and Regional Tax Effectiveness Ratio showed very effective results with average values of 104.33% and 111.68%. (3) The PAD Efficiency Ratio and Regional Tax Efficiency Ratio showed very efficient results with high average values of 98.47% and 1.13%. (4) The ratio of BUMD Contribution Degrees shows quite high results with an average value of 11.10%. Based on the results of the analysis, it can be said that Toba Regency has not been good enough in financial implementation and management.
Co-Authors Agnes Patricia R. Sinaga Nadia A.V.E Gultom Rani Agustines Purba Sahala Purba