ANALISIS LAPORAN REALISASI ANGGARAN TERHADAP KINERJA KEUANGAN DAERAH PEMERINTAH KABUPATEN MUSI BANYUASIN

Abstract

This study aims to determine the regional financial performance of the Government of Musi Banyuasin Regency. The research method used by the author in this study is a quantitative method. The type of data used by the author in this study is secondary data in the form of budget realization  report. The results of the study stated that the financial performance of the Musi Banyuasin Regency Government was quite good. However, the Government of Musi Banyuasin Regency was still not independent in managing regional finances and was dependent on the central/provincial government. This was based on the fact that the average degree of decentralization ratio of the Musi Banyuasin Regency Government was 7.50% with the criteria of not being independent, the average financial independence ratio of the Musi Banyuasin Regency Government was 8.68% with very low criteria and the pattern of instructive relations. The average local tax effectiveness ratio of the Musi Banyuasin Regency Government was 91.57% with effective criteria. The average collection efficiency ratio of the Musi Banyuasin Regency Government was 7.71% with the criteria of being very efficient and the ratio of expenditure harmony at the Musi Banyuasin Regency Government was already good because the results of the operating expenditure ratio and the results of the capital expenditure ratio from 2015 to 2019 <100%.