Jurnal Riset Akuntansi Politala
Vol 3 No 2 (2020): Jurnal Riset Akuntansi Politala

PENILAIAN KINERJA LAPORAN REALISASI ANGGARAN PADA DINAS KETAHANAN PANGAN DAN PERIKANAN KABUPATEN TANAH LAUT

Yuli Fitriyani (Unknown)
Tia Febrianti (Politeknik Negeri Tanah Laut)



Article Info

Publish Date
31 Dec 2020

Abstract

The Budget Realization Report (LRA) is a report published by the local government providing very important and useful information for assessing regional financial performance. LRA is one of the financial reporting entities that are responsible for regional finances. Based on the Budget Realization Report the user or reader of this research report is to find out and analyze the performance of the budget realization report, which includes information about the regional revenue expenditure budget. The analytical method used in this research is a quantitative descriptive method, using the calculation of the effectiveness ratio analysis on Regional Original Income which shows the average 2017 to 2019 budget ratio ineffective performance levels of 34.89%, the efficiency ratio in Regional Expenditures which shows that the overall average in 2017 to 2019 has the criteria of being quite efficient at 85.70%.

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Journal Info

Abbrev

JRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi merupakan media yang diterbitkan oleh Program Studi Akuntansi Politeknik Negeri Tanah Laut dan mempublikasikan hasil-hasil penelitian dalam bidang akuntansi yang meliputi riset akuntansi, studi ekonomi, manajemen, bisnis, dan keuangan. Jurnal Riset Akuntansi terbit secara ...