Article
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN BUTON TENGAH
JURNAL AKUNTANSI DAN KEUANGAN, Vol. 10 No. 1 (2025), hlm. 189–208
Abstrak
The purpose of this study is to find out and analyze the Financial Performance of the Regional Government of Central Buton Regency reviewed from regional financial ratios including the ratio of regional financial independence, the ratio of degree of decentralization, the ratio of harmony, the ratio of effectiveness and the ratio. The data collection method uses interview and documentation methods. The results of the study show that the financial performance of the Central Buton Regency Regional Government in the 2018-2023 fiscal year is based on: (1) The Regional Financial Independence Ratio is still very low, classified as an instructive relationship with an average of 3.42%, (2) The Degree of Decentralization Ratio is still very low with an average of 3.30%, (3) The PAD Effectiveness Ratio is classified as very effective with an average of 118.53%, (4) The Expenditure Harmony Ratio shows most of the The expenditure budget is prioritized for operating expenditure with an average of 55.23% compared to capital expenditure with an average of 29.52%, (5) The Regional Financial Growth Ratio between the years studied is still increasing and decreasing