Analisis Kinerja Keuangan pada Pemerintah Daerah Kabupaten Sanggau Tahun Anggaran 2018-2023
DOI:
https://doi.org/10.47747/snfmi.v2i1.2362Abstract
This study aims to analyze the Financial Performance of Sanggau Regency in 2018-2023 seen from (1) Decentralization Ratio, (2) Effectiveness Ratio, (3) Expenditure Efficiency Ratio, (4) Growth Ratio, (5) Independence Ratio, (6) Harmony Ratio (Operating Expenditure and Capital Expenditure), (7) Dependency Ratio. This study used a quantitative descriptive analysis technique method using secondary data. The data used is sourced from the financial statements of the Sanggau Regency Government for the 2018-2023. Based on the results of the study, the Regional Government of Sanggau Regency has not been able to increase its PAD revenue. Judging from the average ratio of the degree of decentralization of 7,88%, it is considered insufficient in increasing PAD. The average effectiveness ratio is 111,29% with very effective criteria. The average efficiency ratio of 93,04% is still less efficient. The average growth ratio of -2,78% has not been able to increase PAD growth. For the independence ratio, it is still not independent seen from the average of 9,63%. The regency regional Government agrees that the allocation of funds for operating expenditure is greater than capital expenditure. The average dependency ratio is 81,69% in the high criteria, the role of the central government in providing transfer assistance still dominates. It is expected that the local Government of Sanggau can increase PAD more,and make priority scale of allocation of regional expenditure.
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