Evaluasi Anggaran Pendapatan dan Belanja Daerah Melalui Analisa Rasio Keuangan

Abstract

Analysis of financial ratio to Regional Revenue and Expenditure Budget (APBD) is one of the parameters in evaluating performance measurement of regional financial management. Analysis of financial performance using the calculation of activities and the growth ratio. This study aims to measure the financial performance of the Local Government of Banda Aceh City during the period of fiscal year 2014 to 2018. The type of research used is descriptive using the ratio analysis method. The results showed that the activity ratio is still low, the growth ratio in the component of Local Original Revenue (PAD) is not good, while the component of the regional income ratio is categorized as moderate, besides that for expenditure growth is categorized as not good because the portion of operating expenditure is greater than capital expenditure. It is expected that the Local Government of Banda Aceh City can further increase PAD, as well as carry out priority scales in budgeting for regional expenditure allocations.