ANALISIS RASIO UNTUK MENILAI KINERJA KEUANGAN PADA DINAS PEMBERDAYAAN MASYARAKAT DAN DESA KABUPATEN KARANGANYAR

Abstract

The purpose of this study was to determine to what extent the performance development of the Karanganyar Regency Community and Village Empowerment Service was seen when viewed from the financial ratios for the 2019-2021 period.

This research uses a quantitative approach, one type of research whose specifics are systematic, well-planned and structured from the beginning to the makers of the research design. The population in this study were all financial reports at the Karanganyar Regency Community and Village Empowerment Service. The sample in this study is the financial report of the Karanganyar Regency Community and Village Empowerment Service for 2019-2021. The analytical method used is descriptive quantitative analysis with financial ratio analysis.

The results of the study show that the financial performance of the Karanganyar Regency Community and Village Empowerment Service, as seen from the analysis of spending variance in 2019-2021 in general, can be said to be good seen from the study of spending variance, spending growth, shopping compatibility and spending efficiency with the following details: Expenditure Variance Analysis (93.97), Expenditure Growth Analysis (39.74), Expenditure Harmony Analysis consisting of Operational Expenditure Analysis to Total Expenditure (56.90), Capital Expenditure Analysis to Total Expenditure (5.48), Direct Expenditure Expenditure Analysis to Total Expenditure (62.48), Expenditure Analysis Direct Expenditure on Total Expenditure (34.94), Expenditure Efficiency Analysis (93.97)