Analisis Kinerja Keuangan Pemerintah Daerah Kota Palopo Sebelum dan Setelah Kebijakan Refocusing Anggaran
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Institusion
Universitas Muhammadiyah Palopo
Author
Syamsu, Andi Marwah
Subject
JQ Political institutions Asia
Datestamp
2022-10-25 02:44:58
Abstract :
This study aims to analyze the financial performance of the Palopo City Government before and after the policy of refocusing activities and reallocating the 2019 and 2021 budget. This research method is a type of quantitative research using primary data and secondary data with data collection techniques using documentation. The sample selection method in this study is a purposive sampling method. So that the sample in this study is the annual report of the Palopo City Government in 2019 and 2020. The analytical tool used in this study is the Difference Test. The results of this study indicate that the ratio of regional financial performance before and during refocusing there are differences in regional independence, efficiency, and capital expenditure. Keywords: Refocusing, Financial Performance, Regional Independence Ratio, Efficiency Ratio, Capital Expenditure Ratio
This study aims to analyze the financial performance of the Palopo City Government before and after the policy of refocusing activities and reallocating the 2019 and 2021 budget. This research method is a type of quantitative research using primary data and secondary data with data collection techniques using documentation. The sample selection method in this study is a purposive sampling method. So that the sample in this study is the annual report of the Palopo City Government in 2019 and 2020. The analytical tool used in this study is the Difference Test. The results of this study indicate that the ratio of regional financial performance before and during refocusing there are differences in regional independence, efficiency, and capital expenditure. Keywords: Refocusing, Financial Performance, Regional Independence Ratio, Efficiency Ratio, Capital Expenditure Ratio
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