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All Journal Kajian Akuntansi
Barus, Ike Anggreani
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Economics, Econometrics & Finance

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PERFORMANCE EVALUATION ANALYSIS OF SOUTH NIAS DISTRICT GOVERNMENT Purba, Sahala; Laia, Merisa Aguspani; Barus, Ike Anggreani; Samosir, Yosafat Renovaldo; Sinaga, Lusia Shelomita
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4091

Abstract

This research aims to determine the financial performance of Regional Government from various aspects. This research is a quantitative descriptive study with the subject of the South Nias Regency Regional Government Financial Report for the 2013-2022 period. The research results of the regional financial independence index have an average value of 2.06%, which is still very low. The average regional financial dependency is 85.96%, which is still high. The average decentralization ratio is 12.06% in the low category. The average level of effectiveness of PAD is 68.02%, which is quite high. The average PAD efficiency level is 46% which is quite high. The average regional tax efficiency level is 1% in the ineffective category. The average regional tax efficiency level is 2% in the very good/efficient category. The BUMD contribution level ratio shows an average value of 1%, and the contribution received by BUMD is still low.   Keywords     : Financial Performance, Financial Report Analysis, and South Nias Regency Government
Co-Authors Laia, Merisa Aguspani Sahala Purba Samosir, Yosafat Renovaldo Sinaga, Lusia Shelomita