Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Dairi
Abstract
This research aims to evaluate the financial performance of the Regional Government in
Dairi district in the period 2013-2022 by observing 8 financial ratios. The author made
observations by collecting information from various document sources in this research. The
applied research method uses financial ratio analysis using secondary data from the official
publication of the North Sumatra BPK. Time series data that is recorded systematically is
then described in detail for evaluating government financial performance and decision
making. In this research, it was revealed that the financial performance of the Dairi district
government can be explained as follows: (1) the financial independence ratio shows very low
results, with an average figure of 7.90%, (2) the regional financial dependence ratio shows
low results. high, with an average figure of 90.1%, (3) the ratio of the degree of fiscal
decentralization shows very low results, with an average figure of 7.3%, (4) the PAD
effectiveness figure shows a very high level of success effective, with an average value of
166.0%, (5) the regional original income (PAD) efficiency ratio has very efficient results,
with an average of 0.82%, (6) the regional tax effectiveness figure shows the level of success
quite effective, with an average value of 95.8%, (7) the regional tax efficiency ratio has very
efficient results, with an average of 4.2%, (8) the BUMD contribution ratio shows quite good
results. According to the results of the analysis, it can be said that the implementation and
financial management of Dairi district is still inadequate. The suggestion for further research
is that qualitative research should be carried out by conducting in-depth interviews regarding
the causes and obstacles faced by regional governments in regional financial governance.
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