JURNAL AKUNTANSI UNIVERSITAS JEMBER
Vol 17 No 1 (2019)

ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA APBDESA (STUDI KASUS DESA BULAK KECAMATAN BENDO KABUPATEN MAGETAN)

Dizzy Asrinda Siswi Ramadhani (Universitas Jember)
Nur Hisamuddin (Universitas Jember)
Moch. Shulthoni (Universitas Jember)



Article Info

Publish Date
01 Feb 2020

Abstract

The research was conducted to analyze financial ratios in order to assess the performance of village governments through village revenue and expenditure budgets for 2015, 2016, and 2017. The financial ratios used in the study were 5 namely independence ratio, harmony ratio, growth ratio, efficiency ratio, and effectiveness ratio. This research is quantitative descriptive. The research object is Bulak Village, Magetan Regency. The research was conducted using data from the village revenue and expenditure budget from 2015-2017. The results showed that the performance of the Bulak Village government from the aspect of independence and aspects of harmony was still very lacking. The growth rate of Desa Bulak is quite good, and the efficiency levels of 2015 and 2016 are inefficient, while 2017 is quite efficient, while the effectiveness of 2015, 2016 and 2017 is effective. Keywords: Expenditure Budget, Financial Ratio, Performance Measurement, Village Revenue (APBDes).

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Journal Info

Abbrev

JAUJ

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. ...