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

Abstract

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