Laporan Tugas Akhir D3
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Kebumen Tahun 2016-2018 (Studi Kasus pada Badan Pengelolaan Keuangan dan Aset Daerah)
ABSTRACT
The purpose of conducting this study was to determine the ability of financial performance in the Kebumen district government in 2016 to 2018. This research method was quantitative descriptive to measure financial performance with a ratio, the data used was quantitative in the form of Budget Realization Report. Based on the results of the study, the level of regional independence is still very low or instructive. The effectiveness of the PAD ratio of the effectiveness of regional financial management is fairly effective and the financial efficiency ratio of the Kebumen district is relatively efficient. The use of funds is still not balanced because most of the funds are used for operating expenses rather than capital expenditure. The level of income growth, PAD, operating expenditure, and capital expenditure on average experienced positive growth but still fluctuating. While the ratio of regional government fiscal decentralization is still relatively low.
Keywords: Regional financial performance, independence ratio, effectiveness ratio, efficiency ratio, harmony ratio, growth ratio and fiscal decentralization degree ratio, DSCR ratio.
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