ANALYSIS OF REGIONAL FINANCIAL RATIO IN ASSESSING FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS OF CIREBON REGENCY
Keywords:
Regional Original Income, Regional Financial Performance, Independence Ratio Analysis, PAD Effectiveness Ratio AnalysisAbstract
Regional autonomy or decentralization gives each regional government the authority to regulate and manage its government, especially financial performance. Assessment of local government financial performance can show the financial condition of the local government. This research was conducted and obtained by using the types of quantitative data and qualitative data. The quantitative data used is the 2019-2020 Budget Realization Report, while the quantitative data used is an overview of the Cirebon Regency BKAD. The data source of the 2019-2020 Budget Realization Report is the secondary data. Data collection techniques used are observation, interviews, and literature study. The data analysis method used is regional ratio analysis, such as independence ratio analysis, PAD effectiveness ratio analysis, efficiency ratio analysis, suitability ratio analysis, and growth ratio analysis. The results show that judging from the ratio of financial independence, the financial performance of the local government of Cirebon Regency is still very low or still instructive. The ratio of independence in 2019 was 18.96% and increased in 2020 to 19.55%. Even though it is seen from the trend that the independence ratio has increased, the relationship pattern is still in the range of 0%-25%, which is instructive.
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