ANALYSIS OF FINANCIAL PERFORMANCE OF THE REGIONAL GOVERNMENT OF PARIGI MOUTONG DISTRICT

Authors

  • Wahyu Wahyu Tadulako University
  • Afriza Afriza Tadulako University
  • Muslimin Muslimin Tadulako University
  • Husnah Husnah Tadulako University

DOI:

https://doi.org/10.59769/tajam.v4i3.40

Abstract

This research aims to analyze the financial performance of the local government of Parigi Moutong District in the period 2016-2021 by using the ratio analysis method of PAD growth, decentralization, independence, PAD effectiveness, expenditure growth, expenditure compatibility consisting of operational and capital expenditures, and expenditure efficiency by using a quantitative descriptive approach. The results of the research show that (1) The PAD growth analysis has a positive category with an average percentage value of 11.73%, and (2) The ratio analysis of the degree of decentralization has a very low category with a percentage value of 9.07%, (3) Ratio analysis of regional financial independence has an instructive category with a percentage value of 13.14%, (4) PAD effectiveness ratio analysis has a very effective category with a percentage value of 105.40%, (5) Growth Analysis expenditure has a positive category with a percentage value of 4.76%, (6) The analysis of the compatibility ratio consisting of operational and capital expenditure has a balanced category with a percentage value of 64.13% and 16.20%. (7) The expenditure efficiency ratio analysis has an efficient category with a percentage value of 94.53.

 

Keywords: PAD Growth, Degree of Decentralization, Independence, PAD Effectiveness, Expenditure Growth, Harmony, Expenditure Efficiency.

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Published

2022-12-20

How to Cite

Wahyu, W., Afriza, A., Muslimin, M., & Husnah, H. (2022). ANALYSIS OF FINANCIAL PERFORMANCE OF THE REGIONAL GOVERNMENT OF PARIGI MOUTONG DISTRICT. TADULAKO INTERNATIONAL JOURNAL OF APPLIED MANAGEMENT, 4(3), 30–40. https://doi.org/10.59769/tajam.v4i3.40

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