Measuring Local Government Financial Performance With Financial Ratios
This research aims to analyze the financial performance of local government in the Toba Regency. The data source uses secondary data in the form of Toba Regency government financial reports for 2020-2022. Data were analyzed using a quantitative descriptive approach. The financial performance of the...
Saved in:
| Main Authors: | , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
2024-06-01
|
| Series: | JAS (Jurnal Akuntansi Syariah) |
| Subjects: | |
| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1835 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849410034424872960 |
|---|---|
| author | Sahala Purba Rani Agustines Purba Lucyanna Yosephine Simangunsong Nadia A.V.E. Gultom Agnes Patricia R. Sinaga |
| author_facet | Sahala Purba Rani Agustines Purba Lucyanna Yosephine Simangunsong Nadia A.V.E. Gultom Agnes Patricia R. Sinaga |
| author_sort | Sahala Purba |
| collection | DOAJ |
| description | This research aims to analyze the financial performance of local government in the Toba Regency. The data source uses secondary data in the form of Toba Regency government financial reports for 2020-2022. Data were analyzed using a quantitative descriptive approach. The financial performance of the Toba Regency government is measured using eight financial ratios. The results of the research show that the financial performance of the Toba Regency government in terms of regional financial independence, regional financial dependence, and the degree of fiscal decentralization obtained meagre results. The level of effectiveness of local original revenue (LOR) and the effectiveness of local taxes obtained very effective results. The level of LOR efficiency and regional tax efficiency obtained very efficient results. The degree of contribution of regionally owned enterprises (ROEP) resulted in low contribution results. Overall, the Toba Regency needs to improve at implementing and managing finances. This research can be a reference for the Toba Regency government in improving financial performance through eight financial ratios so that budget use is effective and efficient. |
| format | Article |
| id | doaj-art-772474e011cb4a8fb7cba02ca1d70878 |
| institution | Kabale University |
| issn | 2549-3086 2657-1676 |
| language | English |
| publishDate | 2024-06-01 |
| publisher | LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj-art-772474e011cb4a8fb7cba02ca1d708782025-08-20T03:35:18ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762024-06-01818410010.46367/jas.v8i1.18351835Measuring Local Government Financial Performance With Financial RatiosSahala Purba0Rani Agustines Purba1Lucyanna Yosephine Simangunsong2Nadia A.V.E. Gultom3Agnes Patricia R. Sinaga4Universitas Methodist Indonesia, Medan, IndonesiaUniversitas Methodist Indonesia, Medan, IndonesiaUniversitas Methodist Indonesia, Medan, IndonesiaUniversitas Methodist Indonesia, Medan, IndonesiaUniversitas Methodist Indonesia, Medan, IndonesiaThis research aims to analyze the financial performance of local government in the Toba Regency. The data source uses secondary data in the form of Toba Regency government financial reports for 2020-2022. Data were analyzed using a quantitative descriptive approach. The financial performance of the Toba Regency government is measured using eight financial ratios. The results of the research show that the financial performance of the Toba Regency government in terms of regional financial independence, regional financial dependence, and the degree of fiscal decentralization obtained meagre results. The level of effectiveness of local original revenue (LOR) and the effectiveness of local taxes obtained very effective results. The level of LOR efficiency and regional tax efficiency obtained very efficient results. The degree of contribution of regionally owned enterprises (ROEP) resulted in low contribution results. Overall, the Toba Regency needs to improve at implementing and managing finances. This research can be a reference for the Toba Regency government in improving financial performance through eight financial ratios so that budget use is effective and efficient.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1835financial performancefinancial ratioslocal goverment |
| spellingShingle | Sahala Purba Rani Agustines Purba Lucyanna Yosephine Simangunsong Nadia A.V.E. Gultom Agnes Patricia R. Sinaga Measuring Local Government Financial Performance With Financial Ratios JAS (Jurnal Akuntansi Syariah) financial performance financial ratios local goverment |
| title | Measuring Local Government Financial Performance With Financial Ratios |
| title_full | Measuring Local Government Financial Performance With Financial Ratios |
| title_fullStr | Measuring Local Government Financial Performance With Financial Ratios |
| title_full_unstemmed | Measuring Local Government Financial Performance With Financial Ratios |
| title_short | Measuring Local Government Financial Performance With Financial Ratios |
| title_sort | measuring local government financial performance with financial ratios |
| topic | financial performance financial ratios local goverment |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1835 |
| work_keys_str_mv | AT sahalapurba measuringlocalgovernmentfinancialperformancewithfinancialratios AT raniagustinespurba measuringlocalgovernmentfinancialperformancewithfinancialratios AT lucyannayosephinesimangunsong measuringlocalgovernmentfinancialperformancewithfinancialratios AT nadiaavegultom measuringlocalgovernmentfinancialperformancewithfinancialratios AT agnespatriciarsinaga measuringlocalgovernmentfinancialperformancewithfinancialratios |