ANALISIS RASIO KEUANGAN DAERAH DALAM MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KUANTAN SINGINGI
Abstract
The aim of this research is to find out and analyze the financial performance of the Kuantan Singingi district government as measured using regional financial ratio analysis, namely the degree of decentralization ratio, regional financial dependency ratio, regional independence ratio, PAD effectiveness and efficiency ratio, effectiveness and efficiency ratio regional taxes, operating expenditure ratio, capital expenditure ratio and expenditure efficiency ratio.
Based on the results of this research, it was concluded that the regional financial performance of the regional government of Kuantan Singingi district for the three fiscal years 2020-2022 was that the regional income performance of Kuantan Singingi district, seen from income growth, generally experienced a decline in regional income performance, this was shown by a decrease in income growth each year. Judging from the growth of spending, in general there has been a decline in regional spending performance, this is shown by the decline in spending growth every year. Judging from the ratio of the degree of decentralization in general, it can be said to be not good with very low criteria. Judging from the regional financial dependency ratio, in general it is not good with high criteria. Judging from the regional independence ratio, it can generally be said to be not good with very low criteria. Judging from the ratio of effectiveness and efficiency, PAD can generally be said to be not good with the criteria being quite effective. Judging from the ratio of effectiveness and efficiency of regional taxes, in general it can be said to be not good with the criteria of being less effective. Judging from the operating expenditure ratio, in general it can be said to be not good with less harmonious criteria. Judging from the operating expenditure ratio, it can generally be said to be not good with the criteria of not being compatible. Judging from the spending efficiency ratio, it can generally be said to be not good with the criteria being quite efficient.
