ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SAMARINDA PERIODE 2018 - 2021

Abstract

The purpose of this study is to analyse and determine the financial performance based on the Samarinda City Regional Budget Realisation Report 2018-2021 in terms of the effectiveness ratio and efficiency ratio. The data used is field research, which is carried out directly at government agencies, more precisely at the Samarinda City BPKAD office by conducting interviews with competent parties on the data needed by researchers and collecting data deemed relevant to research problems and library research, namely the author seeks as much information as possible to be used in connection with the discussion in this study as well as the assessment of data obtained from information sources at the BPKAD office of the Samarinda City Regional Government.

The data used by researchers is Secondary Data, the type of research data is Quantitative using analytical tools carried out in this study in the form of financial ratios, namely analysis of effectiveness ratios and efficiency ratios to measure financial performance.

The results of this study indicate that the effectiveness ratio of PAD of the Samarinda City Government based on the 2018-2021 Revenue and Expenditure Budget Realisation Report is categorised as effective. The expenditure efficiency ratio of the Samarinda City Government based on the Revenue and Expenditure Budget Realisation Report for 2020-2021 is categorised as efficient