Jurnal Akuntansi dan Keuangan
Vol 11, No 1 (2020): Maret

Analisis Kinerja Keuangan Pemerintah Daerah Oku Selatan Tahun Anggaran 2013-2017

Anis Feblin (Universitas Baturaja)
Yulitiawati Yulitiawati (Universitas Baturaja)



Article Info

Publish Date
31 Mar 2020

Abstract

This study aims to determine the Financial Performance of the South OKU Local Government by using the Financial Ratio Analysis on the Regional Government Budget of the South OKU Regency in the fiscal year of 2013-2017. The type of research used in this research is descriptive research. The data that is processed is the Summary of Regional Government Budget for the Fiscal Year of 2013-2017, it is obtained from the Central Bureau of Statistics of South OKU Regency. The analysis used to analyze the Regional Financial Performance is by calculating the Independence Ratio, Growth Ratio, and Activity Ratio. Based on the results of calculations and analysis of Regional Financial Performance it can be concluded, that the Criteria for Rating the Independence Level can be said it is very Effective with an average ratio of 1,087.33%. South OKU Regency Government's Growth Rate isĀ  ineffective with an average income growth ratio is 45.19%, total revenue growth is 11.53%, routine expenditure growth is 13.91% and development expenditure growth is 10.81%. Activity Ratios indicate imbalance on expenditure of the South OKU local government with an average routine expenditure growth ratio of 103.08% and development expenditure of 56.03%.

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Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

JURNAL Akuntansi & Keuangan adalah sebuah berkala yang dipublikasikan oleh Universitas Bandar Lampung meliputi bidang : Auditing Sistem Informasi Akuntansi Tata kelola Perusahaan Perpajakan Akuntansi Internasional Akuntansi Managemen Akuntansi Keperilakuaan Pasar Modal dan lain ...