Financial Statements Analysis of Tanah Datar District Government

DOI

10.2991/assehr.k.210424.106How to use a DOI?

Keywords

regional financial performance, ratio of decentralization degree, ratio of local financial dependency, ratio of local financial independency, ratio of effectiveness on local own-source revenue, ratio of effectiveness on local taxes

Abstract

Transparent and accountable financial management on local government are demands and wants for all concerned. By carrying out a good financial management, the performance of local government would be increased. This research aims to analyze the financial performance of Tanah Datar District Government. The performance was measured by using five ratio which are relatively often used; on ratio of decentralization degree, ratio of local financial dependency, ratio of local financial independency, ratio of effectiveness on local own-source revenue, and ratio of effectiveness on local taxes. This research is descriptive qualitative using secondary data in the form of budget realization of Tanah Datar District Government in the year of 2016-2019. The findings show that the effective value for ratio of effectiveness on local own-source revenue, and ratio of effectiveness on local taxes are above 100%. How ever, for the ratio of decentralization degree, ratio of local financial dependency, and ratio of local financial independency describe that this region is still regulated by the central and provincial government. It is clearly seen from the transfer revenue from central government which remains dominant within its local revenue in running the government.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Wiwik Andriani
AU  - Roni Putra
AU  - Desi Handayani
AU  - Dini Marisa
PY  - 2021
DA  - 2021/04/26
TI  - Financial Statements Analysis of Tanah Datar District Government
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020)
PB  - Atlantis Press
SP  - 541
EP  - 544
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210424.106
DO  - 10.2991/assehr.k.210424.106
ID  - Andriani2021
ER  -