ANALISIS KINERJA KEUANGAN DAERAH PROVINSI SULAWESI TENGGARA TAHUN ANGGARAN 2012-2021

Abstrak

This study aims to analyze the performance of the regional revenue and expenditure budget (APBD) of southeast sulawesi province. The analyze tool uses financial ratios, namely: (1) independence ratio, (2) conformance ratio, (3) effectiveness ratio, (4) efficiency ratio, (5) growth ratio. The type of data used is secondary data. This research was conducted in southeast sulawesi province. The results showed that the performance of the regional revenue and expenditure budget of southeast Sulawesi province was seen from (1) the average independence ratio included in the consultative category (2) the ratio of compatibility of operating expenses on average was quite good (3) the ratio of compatibility of average capital expenditure the average ratio is quite good (4) the average effectiveness ratio is classified as very effective (5) the average efficiency ratio is classified as inefficient (6) the average regional income growth ratio is low, the average PAD growth ratio is relatively low; the ratio of regional expenditure growth on average is relatively low;the ratio of growth in opening expend itunes to an average ratio is relatively low and the growth in capital expenditures to an average rtio is relatively low.

Kata kunci

• Independence Ratio
• PAD Effectiveness Ratio
• Regional Financial Performance