ANALISIS KINERJA KEUANGAN DAERAH DI BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN TOJO UNA-UNA

This study aims to analyze and evaluate the regional financial performance of the Tojo Una-Una
Regency Regional Financial and Asset Management Agency. The method used is quantitative,
with a descriptive quantitative approach. The data types and sources used in this study are
secondary data. The secondary data in this study is in the form of Notes to the Financial
Statements for the 2023-2024 Fiscal Year. The analytical method used is Regional Financial Ratio
Analysis. The results of this study indicate that the decentralization ratio from 2023-2024 is
classified as very lacking on an interval scale of <10.00%, the financial independence ratio shows
that in 2023-2024 it has a ratio value of 9.76% to 6.71% financial independence is still in the very
low category, the effectiveness ratio shows that it is in the very effective category with a nominal
PAD budget of Rp. 74,329,306,220.00 and PAD realization of Rp. 85,381,839,597.65, the
efficiency ratio shows that it is in the less efficient category with a percentage of 96.48% to
95.79% in managing the realization of expenditure against the specified expenditure budget, the
harmony ratio shows that it is still prioritized for operational expenditure needs so that the capital
expenditure ratio is relatively small. In particular, regional governments should pay more attention
to and improve the financial performance of the BPKAD because they see that several existing
ratios are still very lacking, very low, inefficient, very effective and relatively small.
Keywords: Financial Performance, Fiscal Decentralization, Fiscal Independence, Effectiveness,
Efficiency