ANALISIS KINERJA LAPORAN KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN SUBANG TAHUN 2017 - 2020 - Suhardi, Deddy; Sulastri, Ela (The World of Financial Administration Journal, 2023)
Abstract This study was aimed to determine the regional financial performance of the Regional Financial and Asset Agency of Subang Regency in 2017 – 2020. This research is qualitative descriptive research. Data collection using documentation methods, and interviews. The results of the analysis showed that the financial performance of subang regency area seen from the decentralization degree ratio is less because the average is only 16.26%, Dependency ratio is very high with an average of 79.38%, The Regional Financial Independence Ratio is very low and classified as instructive because the average is only 20.49%, Pad Effectiveness Ratio can be categorized effectively with an average of 98.83% , Pad Efficiency Ratio is classified as Efficient because the average ratio is 17.58%, The compatibility ratio can be said that Subang Regency allocates most of its spending budget for the average regional operation of 69.39%. compared to capital expenditure of 14.24% and Expenditure Efficiency Ratio It is classified as Efficient because the average with a value below 100% is 92.34%. While in the growth of income and spending there are negatives. Keywords: Local Government Financial Performance, Financial Ratio Abstrak Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Subang tahun 2017 – 2020. Penelitian ini merupakan penelitian deskriptif kualitatif. Pengumpulan data menggunakan metode dokumentasi, dan wawancara. Hasil analisis menunjukan bahwa kinerja Keuangan daerah Kabupaten Subang dilihat dari Rasio Derajat Desentralisasi kurang karena rata-ratanya hanya sebesar 16,26%, Rasio Ketergantungan terbilang sangat tinggi dengan rata-rata sebesar 79,38%, Rasio Kemandirian Keuangan Daerah sangat rendah dan tergolong instruktif karena rata-ratanya hanya 20,49%, Rasio Efektivitas PAD dapat diketagorikan efektif dengan rata-rata sebesar 98,83% , Rasio Efisiensi PAD tergolong Efisien karena rata-rata rasionya sebesar 17,58%, Rasio keserasian belanja dapat dikatakan bahwa Kabupaten Subang mengalokasikan sebagian besar anggaran belanjanya untuk operasi daerah rata-rata sebesar 69,39% dibandingkan dengan belanja modal sebesar 14,24% dan Rasio Efisiensi Belanja tergolong Efisien karena rata-rata dengan nilai dibawah 100% yaitu 92,34%. Sedangkan pada pertumbuhan pendapatan dan belanja ada yang negative. Kata Kunci : Kinerja Keuangan Pemerintah Daerah, Rasio Keuangan