Analysis of Financial Performance in the Regional Government of Tebo Regency Fiscal Year 2017-2023

Nabila Nur Assajdah Lubis; Iskandar Sam; Muhammad Gowon

doi:10.55927/fjas.v4i4.102

Authors

Nabila Nur Assajdah Lubis Universitas Jambi
Iskandar Sam Universitas Jambi
Muhammad Gowon Universitas Jambi

DOI:

https://doi.org/10.55927/fjas.v4i4.102

Keywords:

Financial Performance, Financial Ratios, Public Sector Accounting

Abstract

The purpose of this study was to determine the financial performance of the Tebo Regency Regional Government. The method used is descriptive with a quantitative approach with secondary data sources in the form of Lappran Realization of the Regional Revenue and Expenditure budget (APBD) of Tebo Regency for the period 2017-2023. The Regional Financial Independence Ratio is categorized as still dependent on assistance from the central government and / or provincial government which is very high. The Regional Original Revenue Financial Effectiveness Ratio is classified as an effective category. The Regional Financial Efficiency Ratio is classified as efficient. The compatibility ratio is known that the average regional operating expenditure is still very high compared to the average capital expenditure so that it can be said that Tebo Regency still pays less attention to regional development.

References

Government Regulation of the Republic of Indonesia No. 12 of 2019 concerning Regional Financial Management.

Halim, A., & Kusufi, M. S. (2014). Theory of concepts, and applications of public sector accounting (Volume 1). South Jakarta: Salemba Empat.

Law of the Republic of Indonesia Number 17 of 2003 concerning State Finance.

Purwati, A., Sahusilawane, W., & Yanti, L. D. (2023). Public Sector Accounting (A. Asari (Ed.); I). PT Mafy Media Literasi Indonesia.

Santosa, O., ITinangon, J. J., & Elim, I. (2014). Analysis of Financial Performance at the Revenue, Management, Finance and Assets Office (DPPKA) of the Sangihe Islands Regency. Journal of Accounting and Auditing Research “Goodwill,” 2(3), 1512-1521.

Sartika, N. (2019). Regional Financial Ratio Analysis to Assess the Financial Performance of the Meranti Islands Regional Government. Inovbiz: Journal of Business Innovation, 7(2), 147-153.

Sartika, N., & Pratama, A. I. (2019). Financial Ratio Analysis in Assessing the Financial Performance of the Siak Regency Government for the 2012 - 2016 Fiscal Year. Monetary - Journal of Accounting and Finance, 6(2), 179-188.

Tulangow, A. P., & Runtu, T. (2016). Analysis of the Realization of the Regional Revenue and Expenditure Budget of the Medan City Government. As-Syirkah: Islamic Economic & Financial Journal, 4(3), 564-571.

Wulandari, R. (2021). Analysis of the Financial Performance of Provincial Local Governments in Indonesia. Economic, Accounting, Management and Business, 4(2), 411-420..