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Rezky Zahir
Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Journal AK-99

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ANALISIS KINERJA LAPORAN KEUANGAN PEMERINTAH DAERAH (PADA BADAN PENGELOLA KEUANGAN DAERAH KABUPATEN SIDENRENG RAPPANG) Rezky Zahir
Journal AK-99 Vol. 2 No. 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.672 KB) | DOI: 10.31850/ak99.v2i1.1675

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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