Analisis Pengukuran Kinerja Keuangan Pemerintah Daerah (Study Kasus pada Pemerintah Kabupaten Bengkalis Tahun Anggaran 2015-2019)

Abstract

This research aims to measure the financial performance of Bengkalis Regency
Government for the 2015-2019 fiscal year by using financial ratio analysis. This research is a
quantitative descriptive study white data collection techniques in the form of secondary data
in the form of archival data and documentation. Based on the results of calculation financial
ratios to Bengkalis Regency Government for the 2015-2019 fiscal year, the results show that
the ratio decentralization and ratio of regional financial independence is still very low. Then,
regional original revenue effectiveness ratio is classified as ineffective, while the regional
original revenue efficiency ratio is classified as very efficient. The compatibility ratio between
operating expenditures and capital expenditures shows that the Bengkalis Regency
Government tends to spend more on operating expenditures than capital expenditures.
Meanwhile, when viewed from the ratio of direct and indirect expenditures, it shows that
Bengkalis Regency uses funds for direct expenditure activities more than indirect
expenditures. Then, average ratio of income growth and expenditure growth shows positive
growth, and the efficiency ratio of regional spending shows that Bengkalis Regency has been
efficient in spending its regional financial budget and has made budget savings.