ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KUTAI BARAT

Abstract

This study aims to determine and analyze the financial performance of the West Kutai Regency Budget Realization Report for 2020-2021, The analytical tools used in this study are the independence ratio, effectiveness ratio, efficiency ratio, spending compatibility ratio and spending growth ratio which will be analyzed in the 2020-2021 West Kutai Regency Budget Realization Report.

The analytical tools used in this study are the independence ratio, effectiveness ratio, efficiency ratio, spending compatibility ratio and spending growth ratio which will be analyzed in the 2020-2021 West Kutai Regency Budget Realization Report.

The results of the financial ratio analysis that financial performance is based on the Budget Realization Report of West Kutai Regency in 2020-2021, in terms of the independence ratio is classified as instructive or the role of the central government is more dominant than the independence of the regional government with a ratio of 7.23% (2020) and 7.94% (2021), in terms of the ratio efficiency is classified as very effective with a ratio of 110.72% (2020) and 124.94% (2021), in terms of the efficiency ratio is classified as efficient with a ratio of 70.13% (2020) and 73.29% (2021), in terms of the compatibility ratio of expenditures based on operating expenditures, it is classified as quite balanced with an average ratio of 59.13% and in terms of the compatibility ratio of expenditures based on capital expenditures, it is classified as unbalanced with an average ratio of 24.94%, and in terms of the expenditure growth ratio is classified as positive with a ratio of 0.27% (2020) and 4.24% (2021).