Analisa Rasio Efektivitas, Rasio Efisiensi dan Rasio Kemandirian Keuangan Daerah Terhadap Anggaran Pendapatan Dan Belanja Daerah (APBD)

Penulis

DOI:

https://doi.org/10.30601/humaniora.v3i2.345

Kata Kunci:

Effectiveness Ratio, Efficiency Ratio, Financial Independence Ratio, Budget, Expenditures

Abstrak

Analysis of financial ratios to Regional Revenue and Expenditure Budget (APBD) is one of the parameters in measuring the performance of regional financial management. Financial performance analysis uses the calculation of the ratio of effectiveness, efficiency and independence of regional finances. This research aims to measure the financial performance of  Banda Aceh City Local Government during the fiscal year of 2014 to 2018. The research type is descriptive using the ratio analysis method. The results showed that the effectiveness ratio was categorized as effective against the APBD, and the efficiency ratio was categorized as less efficient towards the APBD. The independence ratio of regional financial management is still low.

Referensi

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Unduhan

Diterbitkan

2019-11-04

Terbitan

Vol 3 No 2 (2019): Oktober 2019

Bagian

Articles

Lisensi

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Cara Mengutip

Analisa Rasio Efektivitas, Rasio Efisiensi dan Rasio Kemandirian Keuangan Daerah Terhadap Anggaran Pendapatan Dan Belanja Daerah (APBD). (2019). Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum, 3(2), 155-162. https://doi.org/10.30601/humaniora.v3i2.345