Article
ANALISIS KINERJA KEUANGAN DAERAH PEMERINTAH KABUPATEN MUNA PERIODE 2017-2021
JURNAL EKONOMI UHO, Vol. 9 No. 1 (2024), hlm. 148–158
Abstrak
This study aims to determine the achievement of regional financial performance in Muna Regency for the 2017-2021 period.This type of research is quantitative research.Data processing techniques use data analysis methods, to find out the financial performance of the Muna Regency regional government from 2017 to 2017, a test is carried out based on the ratio of the degree of decentralization, the ratio of dependency, the ratio of independence, the ratio of compatibility (ratio of operational expenditure and capital expenditure ratio) and the ratio of expenditure efficiency.Based on the results of the analysis and discussion, the regional financial performance of the Muna district government in 2017-2021, namely the ratio of the degree of decentralization is in the very low category, the regional financial dependency ratio, experiencing a very low level of dependence on the central government in providing transfer funds, the portion of operating spending on the government the Muna Regency area is still low, while the portion of capital expenditure for the Muna Regency regional government is quite low in 2017 but has increased every year and the ratio of spending efficiency in each spending efficiency means that the Muna Regency government is trying to be able to estimate the costs to be incurred in each the year.