Oktafiyani, Shela Marliya, Ifah Rofiqoh, S.E., M.Si., Ak., CA. (2021) Analisis Laporan Realisasi Anggaran untuk Menilai Kinerja Keuangan Dinas Perindustrian dan Perdagangan Kabupaten Kebumen. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
In order to create good governance, local governments must have good financial performance. The budget realization report can reflect how the financial performance of a government agency is. To be able to know the financial performance of a government agency can be done by analyzing the budget realization report. By analyzing the budget realization report, it can be seen whether the financial performance is in good condition or not. This study aims to determine the financial performance of the Department of Industry and Trade of Kebumen Regency in the period 2018 - 2020. This study uses financial ratio analysis including the effectiveness ratio, efficiency ratio, and growth ratio. The results showed that the Department of Industry and Trade of Kebumen Regency in improving and maintaining its performance from the 2018-2020 period experienced fluctuating developments. The level and criteria for effectiveness at the Department of Industry and Trade of Kebumen Regency for the 2018-2020 period are very effective, but the levels and criteria for spending efficiency as a whole are less effective because the realization of spending is so large that it almost reaches the budgeted budget. Meanwhile, the level and criteria for PAD growth for the 2018-2020 period experienced positive growth, but the growth in capital expenditures and operating expenditures decreased. This was due to the Covid-19 pandemic which had quite an impact on the financial performance of the Kebumen Regency Industry and Trade Office.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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| Uncontrolled Keywords: | Budget Realization Report, Ratio Analysis, Financial Performance |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 04 Oct 2021 01:55 |
| Last Modified: | 13 Oct 2021 06:41 |
| URI: | http://eprints.uty.ac.id/id/eprint/8332 |
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