Kajian Akuntansi
Vol. 25 No. 2 (2024): September 2024

PERFORMANCE EVALUATION ANALYSIS OF SOUTH NIAS DISTRICT GOVERNMENT

Purba, Sahala (Unknown)
Laia, Merisa Aguspani (Unknown)
Barus, Ike Anggreani (Unknown)
Samosir, Yosafat Renovaldo (Unknown)
Sinaga, Lusia Shelomita (Unknown)



Article Info

Publish Date
30 Sep 2024

Abstract

This research aims to determine the financial performance of Regional Government from various aspects. This research is a quantitative descriptive study with the subject of the South Nias Regency Regional Government Financial Report for the 2013-2022 period. The research results of the regional financial independence index have an average value of 2.06%, which is still very low. The average regional financial dependency is 85.96%, which is still high. The average decentralization ratio is 12.06% in the low category. The average level of effectiveness of PAD is 68.02%, which is quite high. The average PAD efficiency level is 46% which is quite high. The average regional tax efficiency level is 1% in the ineffective category. The average regional tax efficiency level is 2% in the very good/efficient category. The BUMD contribution level ratio shows an average value of 1%, and the contribution received by BUMD is still low.   Keywords     : Financial Performance, Financial Report Analysis, and South Nias Regency Government

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Journal Info

Abbrev

kajian_akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

The Kajian Akuntansi topics include but not limited to Financial Accounting, Stock Market, Management Accounting, Accounting in Public Sector, Auditing, Tax, Accounting Information System, Entrepreneurs. Determination of articles published in Accounting Studies through a blind-review process by ...