PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH DAERAH (Studi Kasus di Kabupaten Kotawaringin Timur)

Meilida; Priola; Sarwono; Aris Eddy; Puji Astuti; Dewi Saptantinah

Jurnal Akutansi dan Sistem Teknologi Informasi

Universitas Slamet Riyadi

📄 Abstract

The purpose of this study was to analyze the performance of the East Kotawaringin Regency government. This research was conducted at the local government of East Kotawaringin Regency. The type of data used is secondary data.The results of this study address the financial ratios of the decentralization rate of 11.60% in the very low category. The independence ratio of 11.60% falls into the very low category with an Instructive relationship pattern. The dependent ratio is 72.15% in the medium category. The effective ratio of 115.43% belongs to the effective category. An efficient ratio of 90.38% is included in the less efficient category. The growth ratio of 24.34% is in the medium category. The financial performance of the local government of East Kotawaringin Regency can be accessed well when compared to the Districts and Cities in Central Kalimantan Province together with West Kotawaringin and Palangkaraya Districts.

🔖 Keywords

#financial ratio; financial performance; local government

ℹ️ Informasi Publikasi

Tanggal Publikasi

19 May 2020

Volume / Nomor / Tahun

Volume 15, Nomor 3, Tahun 2020

📝 HOW TO CITE

Meilida, Priola; Sarwono, Aris Eddy; Puji Astuti, Dewi Saptantinah, "PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH DAERAH (Studi Kasus di Kabupaten Kotawaringin Timur)," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 15, no. 3, May. 2020.

ACM

ACS

APA

ABNT

Chicago

Harvard

IEEE

MLA

Turabian

Vancouver