VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis
Vol 4 No 2 (2023): Oktober 2023 - Maret 2024

ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA TANJUNG BALAI DALAM PENGELOLAAN APBD TAHUN ANGGARAN 2018-2022

Gresi Lusina Br. Tobing (Universitas HKBP Nommensen)
Lima Romaito Br. Situmorang (Universitas HKBP Nommensen)
Zoyce Natalia Br. Tarigan (Universitas HKBP Nommensen)
Eva Marlina Br. Sianturi (Unknown)
Hamonangan Siallagan (Unknown)
Rizki Christian Sipayung (Unknown)



Article Info

Publish Date
01 Oct 2023

Abstract

With regional autonomy, each region has the freedom to carry out its regional administrative activities as determined by the government. The right to autonomy is the basis for the Tanjung Balai City government in managing regional growth and development. Performance in this management can be seen in the Regional Revenue and Expenditure Budget. This study aims to determine the financial management performance of Tanjung Balai City during the period 2018 to 2022 which was studied using quantitative descriptive methods using regional financial ratios parameters such as the ratio of independence, effectiveness and efficiency ratios, growth ratios, decentralization degree ratios, and growth ratios. The results showed that the independence ratio was categorized in a participatory level of independence, the effectiveness ratio was classified as ineffective, the efficiency ratio was classified as efficient, the capital expenditure ratio was classified as low, the operating expenditure ratio was classified as high, the decentralization degree ratio was classified as low, the growth ratio consisting of the growth ratio of Regional Original Revenue (PAD), the ratio of regional income and the ratio of operating expenditure which was classified as low while the capital expenditure ratio was classified as high.

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Journal Info

Abbrev

value

Publisher

Subject

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

Description

VALUE Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis accepts articles in the form of research results, literature review, brief research related to the fields of accounting, Government accounting, public finance, budgeting, Corporate governance, Islamic accounting, Islamic finance, Business ...