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All Journal Jurnal Ekonomi dan Bisnis
Ica Wulandari
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN DAERAH KABUPATEN SIDOARJO TAHUN ANGGARAN 2020-2024 Ica Wulandari; Nurul Lathifah
Jurnal Ekonomi Dan Bisnis Vol 19 No 3 (2025): JEB Vol 19 No 3 November 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i3.115

Abstract

This study aims to evaluate the financial performance of the Sidoarjo Regency Government using financial ratio analysis. The research is based on Regional Budget Realization Reports (LRA) from 2020 to 2024 obtained from official website of the Regional Financial and Asset Management Agency (BPKAD) of Sidoarjo. The financial ratios analyzed include independence, effectiveness, efficiency, and local revenue growth. The findings indicate a gradual improvement in financial independence, moving from a “participatory” category to “delegative” in the final year. The effectiveness ratio consistently exceeded 100%, demonstrating the government’s ability to surpass local revenue targets annually. The efficiency ratio fluctuated, with two years considered efficient and three years inefficient. The local revenue growth ratio showed a notably positive trend, especially in the last two years. These results reflect the overall improvement in financial management, though expenditure efficiency still requires improvement. This study recommends strengthening budget efficiency strategies and optimizing local revenue sources to enhance financial performance.
Co-Authors Nurul Lathifah