Open AccessANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN ANGGARAN BERBASIS KINERJA PADA PEMERINTAH DAERAH KABUPATEN TANJUNG JABUNG BARAT
Author(s) -
Haviz Taufik
Publication year - 2018
Publication title -
jurnal riset akuntansi jambi
Language(s) - English
Resource type - Journals
ISSN - 2655-3341
DOI - 10.35141/jraj.v1i2.65
Subject(s) - revenue , local government , business , decentralization , accounting , finance , economics , political science , public administration , market economy
The study this aims to analyze how the performance of local governmentdistrict of West Tanjung Jabung before and after implementation of performancebased
budgeting. Measuring instrument used is a financial ratio analysis areaconsists of: self-sufficiency ratio, the dependency ratio, the degree ofdecentralization, effectiveness and efficiency of local revenue ratio, the ratio ofthe effectiveness and efficiency of local tax contribution and the degree of publicenterprises. The financial ratios have an important role in determining whether ornot the local government performance. The results show independence region ratio decreases, the dependencyratio increases, the degree of decentralization decreases, the ratio f effectivenessand efficiency of local tax revenue decline merngalami. Based on the analysis, itcan be concluded that the performance of the District government of WestTanjung Jabung after the application of performance-based budget is declining.