Analisis Penggunaan APBD di PEMDA Kabupaten Kota Se-Provinsi Bengkulu Berdasarkan Rasio Efektifitas, Rasio Efisiensi Rasio Pertumbuhan Tahun 2018 - 2022

Perdanakusuma, Fathul Hilal
Seventeen, Winni Lian
Sari, Rike Dian Permata

As-Syirkah: Islamic Economic & Financial Journal
Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal

The purpose of this research is to analyze the effectiveness ratio, efficiency ratio and growth ratio in the use of the Regency/City Regional Government APBD throughout Bengkulu Province. The results of this research show that the PAD Effectiveness Ratio for the 2018 to 2022 budget years respectively is 90.70%, 78.66%, 70.51%, 98.73% and 101.48%. Meanwhile, the efficiency ratio for using District/City APBDs in Bengkulu Province from 2018 to 2022 is 110.25%, 127.12%, 141.82%, 101.82% and 97.37%, finally the growth ratio for each calculation of APBD use Districts/cities throughout Bengkulu Province are also fluctuating or fluctuating.  In 2018-2019 it was 10.18%, in 2019-2020 it was 1.27%, and experienced a drastic decrease in 2020-2021 amounting to -16.83 and in 2021-2022 it increased again although not too big, namely only 0.48 %.