Journal AK-99
Vol. 2 No. 1 (2022): Journal AK-99

ANALISIS KINERJA LAPORAN KEUANGAN PEMERINTAH DAERAH (PADA BADAN PENGELOLA KEUANGAN DAERAH KABUPATEN SIDENRENG RAPPANG)

Rezky Zahir (Universitas Muhammadiyah Parepare)



Article Info

Publish Date
16 Jun 2022

Abstract

The purpose of this study is to determine the Performance of the Government Financial Statements of Sidenreng Rappang Regency. This research was conducted at the Regional Financial Management Agency of Sidenreng Rappang Regency using the Activity Ratio, PAD Efficiency Ratio, PAD Effectiveness Ratio and Regional Financial Independence Ratio. The results of the study are that the activity ratio, the percentage level of operating expenditures, is in good criteria, while capital expenditures are still in poor criteria. The ratio of regional financial independence is still low, indicating that the source of regional revenue is still not optimal. The Effectiveness Ratio has succeeded in realizing Regional Original Income from the previously estimated or determined target so that the effectiveness ratio is at an effective level, while the regional financial efficiency ratio of Sidenreng Rappang Regency during 2019 is still at an inefficient level.

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Journal Info

Abbrev

ak99

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal AK-99 merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare yang mencakup bidang ilmu Akuntansi Manajemen, AKuntansi Sektor Publik, Akuntansi Ekonomi Syariah, Akuntansi Keuangan Daerah, Audit, Perpajakan. Journal AK-99 ...