ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KABUPATEN SRAGEN TAHUN 2015-2019

Abstrak

This study aims to: 1. Know the economic ratio of the financial performance of the regional revenue andexpenditure budget of Sragen regency in 2015-2019. 2. Knowing the efficiency ratio of the financialperformance of the regional revenue and expenditure budget of the Sragen regency in 2015-2019. 3.Knowing the ratio of the effectiveness of the financial performance of the regional revenue andexpenditure budget of the Sragen district in 2015-2019. 4. Knowing the ratio of financial performanceindependence of the Sragen regency regional budget for 2015-2019. 5. Knowing the ratio of financialperformance activities of the regional revenue and expenditure budget of Sragen regency in 2015-2019. 6.Knowing the ratio of financial performance growth in the regional revenue and expenditure budget ofSragen regency in 2015-2019. This research was conducted in Sragen Regency in April 2020. The sampleof this research is the Sragen Regency Government Budget Realization Report from 2015 to 2019. Thedata in this study uses documentation. To find out the Economic Ratio, Efficiency Ratio, EffectivenessRatio, Independence Ratio, Activity Ratio, Growth Ratio using the Value For Money method and IndexAnalysis. The results show that: 1. Based on the economic ratio analysis, the financial performance of theSragen Regency budget in 2015-2109 is not yet economical. 2. Based on the analysis of the efficiencyratio analysis, the Sragen Regency Regional Budget for 2015-2019 is not efficient. 3. Based on theanalysis of the effectiveness ratio analysis of the Sragen Regency Regional Budget 2015-2019, it is notyet effective. 4. Based on the ratio analysis of financial performance independence of Sragen regencybudget in 2015-2019 Instructive or less than 25%. 5. Based on the analysis of the ratio of financialperformance activities, the Regional Budget of Sragen Regency in 2015-2019 is good. 6. Based on theanalysis of the growth ratio of the Financial Performance of the Regional Budget of Sragen Regency in2015-2019, it is good