Authors :
A Ikbal Husni P; Joko Hadi Susilo; M. Kholilurrohman
Volume/Issue :
Volume 5 - 2020, Issue 11 - November
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/2WlTE1r
Abstract :
This study aims to determine the performance
of local governments in carrying out financial
management in improving community welfare.This
research was conducted at the local government of Barru
Regency using secondary data, namely the 2015-2019
financial reports. Descriptive quantitative method is used
in this research by using a mathematical formula, namely
financial ratio analysis which includes analysis of
independence ratios, effectiveness, efficiency and
conformity. The results showed that based on the ratio of
independence in general, the regional government of
Barru Regency still had a level of dependence on the
central government in carrying out government affairs to
improve the welfare of the community. Based on the ratio
of effectiveness in general, local governments in allocating
local revenue against the targets that have been planned
in improving community welfare can be implemented
very effectively. Based on the efficiency ratio of the
government in managing regional revenue to regional
spending to improve public welfare, it is generally
implemented and managed efficiently. Based on the
analysis of the conformity Ratio ratio, local governments
generally prioritize the use of regional revenues for
operating expenditures in an effort to increase public
welfare. The results of this analysis can empirically
provide information that in improving public welfare as
measured by the financial performance of local
governments, it can be implemented by determining the
right policies according to performance targets and
maximizing local revenue.
Keywords :
Independence Ratio; Effectiveness Ratio; Efficiency Ratio;Conformity Ratio, Community Welfare
This study aims to determine the performance
of local governments in carrying out financial
management in improving community welfare.This
research was conducted at the local government of Barru
Regency using secondary data, namely the 2015-2019
financial reports. Descriptive quantitative method is used
in this research by using a mathematical formula, namely
financial ratio analysis which includes analysis of
independence ratios, effectiveness, efficiency and
conformity. The results showed that based on the ratio of
independence in general, the regional government of
Barru Regency still had a level of dependence on the
central government in carrying out government affairs to
improve the welfare of the community. Based on the ratio
of effectiveness in general, local governments in allocating
local revenue against the targets that have been planned
in improving community welfare can be implemented
very effectively. Based on the efficiency ratio of the
government in managing regional revenue to regional
spending to improve public welfare, it is generally
implemented and managed efficiently. Based on the
analysis of the conformity Ratio ratio, local governments
generally prioritize the use of regional revenues for
operating expenditures in an effort to increase public
welfare. The results of this analysis can empirically
provide information that in improving public welfare as
measured by the financial performance of local
governments, it can be implemented by determining the
right policies according to performance targets and
maximizing local revenue.
Keywords :
Independence Ratio; Effectiveness Ratio; Efficiency Ratio;Conformity Ratio, Community Welfare
