Analisis Rasio Keuangan Anggaran Pendapatan Dan Belanja Daerah (APBD) Untuk Menilai Kinerja Keuangan Pemerintah Di Kabupaten Samosir Tahun 2017-2021

Abstract

This study aims to determine the regional financial performance of the Samosir regency government in 2017-2021. Analysis of regional financial performance is carried out using ratio analysis such as the degree of decentralization, the ratio of regional financial independence, effectiveness ratio , the ratio of direct expenditure to total regional expenditure, the ratio of indirect expenditure to total expenditure and growth ratio. The method used in this study is descriptive qualitative method. Research using this method aims to describe, summarize the various conditions, various situations on the various phenomena of social reality that exist in the community that is the object of research and seeks to attract that reality to the surface as a characteristic, character, trait, model, sign or picture of a particular condition, situation, or phenomenon. The results showed that the ratio of independence samosir has an instructive relationship. Samosir regency government is still dependent on the central government. On the other hand, the samosir regency government still prioritizes its budget in indirect spending compared to direct spending.