Analysis Of Financial Performance Of The Regional Government Of Lumajang District For The 2020-2022 Budget Year
DOI:
https://doi.org/10.59889/ijembis.v4i1.350Keywords:
Performance Analysis, Ratio Analysis, Regional Government, Lumajang RegencyAbstract
This research intends to evaluate the financial performance of the Lumajang Regency Regional Government for the 2020-2022 period. The research approach is quantitative descriptive using secondary data from the 2020-2022 Lumajang Regency APBD. The financial performance of the Lumajang Regency Regional Government in terms of the average figure for the Degree of Fiscal Decentralization Ratio of 15.18% is in the Low category, the Regional Financial Independence Ratio of 17.91% is in the Very Low category with an Instructive relationship pattern, the Financial Dependency Ratio The regional level is 84.82% which is categorized as high level of dependency, the PAD Effectiveness Ratio is 105.64% with the categorization of Very Effective, the Regional Financial Efficiency Ratio is 98.96% which is classified as Less Efficient, and the Capital Expenditure Ratio is still 10.99%. meets standards that are in the range of 5-20%. Based on these findings, it can be concluded that overall the financial performance of the Lumajang Regency Regional Government has not yet reached optimality. However, the calculation results show that there is an increase in financial performance every year
Downloads
References
Afifah, AN, Febriyan, I., & Bharata, RW (2023). Analysis of Financial Performance of Magelang City for the 2016-2021 Period: Performance Assessment Based on Financial Ratios. Maneksi Journal, Vol 12 (2) 2023.
Alfian, M., & Digdowiseiso, K. (2023). Analysis of the Financial Performance of the Regional Government of Bima Regency for the 2017-2021 Fiscal Year. Global Education Scientific Journal, 4 (1) 2023 : 247-258.
Digdowiseiso, K., & Mataris, H. (2022), Analysis of Regional Financial Performance of Magelang Regency 2017-2019. Populist Journal: Journal of Social and Humanities, Vol. 7 (1) 2022.
Digdowiseiso, K., Pujiono, F.A., & Santoso, IB (2023). Analysis of the Financial Performance of the Cilacap Regency Regional Government for the 2018-2022 Fiscal Year. Management Studies and Entrepreneurship Journal, Vol. 4(5) 2023 : 5929-5939.
Digdowiseiso, K., & Rahadi, A.D. (2023). Analysis of the Financial Performance of the Bandar Lampung City Government for the 2018–2022 Budget Year. Management Studies and Entrepreneurship Journal, Vol 4(5) 2023 : 5946-5956.
Digdowiseiso, K., & Zarkasyi, S. (2023). Analysis of Fiscal Decentralization of Bulukumba Regency 2016-2020. Management Studies and Entrepreneurship Journal, Vol. 4(4) 2023: 4428-4434.
Diliana, T. (2018). Analysis of the Financial Performance of the Lumajang Regency Regional Government Based on Financial Ratios (Period 2012-2016). State Islamic University of Malang. 2018.
Halim, A. & Kusufi, MS (2018). Public Sector Accounting: Regional Financial Accounting, Edition 4. Jakarta: Salemba Empat
Indonesia, R. (1996). Decree of the Minister of Home Affairs Number 690,900,327 of 1996 concerning Guidelines for Financial Performance and Assessment.
Ministry of Finance, Fiscal Policy Agency. (2021). Two Decades of Implementation of Fiscal Decentralization in Indonesia. Fiscal policy Agency. 2021.
Mahmudi. (2019). Analysis of Regional Government Financial Reports. Fourth Edition. Yogyakarta: UPP STIM YKPN
Mardiasmo. (2018). Regional Financial Autonomy & Management. Andi Publisher Yogyakarta
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Ani Wiyanti , Indriany Rista, Mohamad Adiet Sandi Tyas , Kumba Digdowiseiso
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.