Analisis Rasio Keuangan Daerah Untuk Menilai Kinerja Keuangan Daerah Pada Pemerintah Kota Ambon

Rasni Hanipa Usemahu; Sherlie Evabioni  Latuamury

doi:10.52158/jaa.v3i2.1040

Rasni Hanipa Usemahu Jurusan Akuntansi, Politeknik Negeri Ambon
Sherlie Evabioni Latuamury Jurusan Akuntansi, Politeknik Negeri Ambon

DOI: https://doi.org/10.52158/jaa.v3i2.1040
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Abstract

Effective and transparent regional financial management reflects the financial performance of the Ambon City Government in supporting the achievement of community welfare levels. The government's financial measurement is carried out through financial ratio analysis based on regional financial statements. This study aims to analyze the regional finances of Ambon City based on the Local Government Financial Statements managed by the BPKAD of Ambon City. The analysis is conducted using the ratios of fiscal independence, budget effectiveness, budget efficiency, and fiscal decentralization degree.
This research adopts a descriptive quantitative method. The data sources used include primary data obtained from the Financial and Asset Management Agency (BPKAD) of Ambon City, such as the Realization Report on Regional Budget and Expenditures for the 2019-2023 period. The indicators used in this study include the following ratios: Fiscal Dependency Ratio, Budget Effectiveness Ratio, Efficient Budget Usage Ratio, and Fiscal Authority Distribution Ratio.
The research findings indicate that the financial performance of the BPKAD of Ambon City, based on (1) Fiscal Independence Ratio, with an average ratio of 18.95% during the 2019-2023 period, is still considered low. Therefore, it is important for the Ambon City Government to continuously explore PAD (Local Revenue) potential so that dependence on transfer funds can decrease, improving the region's fiscal independence. (2) The Effectiveness Ratio indicates that Ambon City is ineffective, with a ratio value of 74.19%, below 100%. (3) The Efficiency Ratio of Ambon City is considered inefficient, with an average ratio ranging from 90% to 100%, specifically 95.43%. (4) The Fiscal Decentralization Degree Ratio of Ambon City is still considered insufficient, with a ratio value of 15.49%.

Keywords Keywords: Financial Performance of the Region, PAD, Fiscal Independence Ratio of the Region Ratio of Budget Efficiency