Menara Ilmu
Vol 14, No 1 (2020): VOL. XIV NO. 1 APRIL 2020

ANALISIS LAPORAN REALISASI ANGGARAN UNTUK PENGUKURAN KINERJA PEMERINTAH DAERAH KABUPATEN SOLOK SELATAN

Halkadri Fitra (Fakultas Ekonomi Universitas Negeri Padang)
Zahro ilmi Efendi (Unknown)



Article Info

Publish Date
14 Apr 2020

Abstract

This study aims to determine the financial performance of the South Solok district government from 2014 to 2018 using data that has been audited by the Indonesian Supreme Audit Board. The data analysis technique is done by using quantitative descriptive method by performing calculations on financial statement data using 10 indicators. The results showed that the ratio of regional financial independence was 8.04% with the category of independence very less, the ratio of regional financial dependency was 91.18% in the very high dependency category, the degree of decentralization of regional finance was 7.32% with the category of the degree of decentralization very less, variance total revenue of Rp -11,434,995,893 in the unprofitable category, growth of total revenue realization of 5.45% in the good category, the effectiveness ratio of total income of 98.57% is in the effective category, the effectiveness ratio of PAD is 102.13% is in the category very effective, the ratio of realization of operating expenditure to realization of total expenditure was 69.04%, the ratio of realization of capital expenditure to realization of total expenditure was 30.77%, and the ratio of efficiency of total expenditure in 2014 to 2018 was 92.75% in the less category efficient.

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Journal Info

Abbrev

menarailmu

Publisher

Subject

Agriculture, Biological Sciences & Forestry Computer Science & IT Education

Description

MENARA ILMU, Merupakan Jurnal Penelitian dan Kajian Ilmiah yang Diterbitkan Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Sumatera Barat. Penyunting menerima kiriman naskah hasil kajian dan penelitian untuk bidang Eksakta, pendidikan/sosial dan Agama Islam untuk ...