ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN ANGGARAN BERBASIS KINERJA PADA PEMERINTAH DAERAH KABUPATEN TANJUNG JABUNG BARAT
Abstract
The study this aims to analyze how the performance of local government district of West Tanjung Jabung before and after implementation of performancebased budgeting. Measuring instrument used is a financial ratio analysis area consists of: self-sufficiency ratio, the dependency ratio, the degree of decentralization, effectiveness and efficiency of local revenue ratio, the ratio of the effectiveness and efficiency of local tax contribution and the degree of public enterprises. The financial ratios have an important role in determining whether or not the local government performance. The results show independence region ratio decreases, the dependency ratio increases, the degree of decentralization decreases, the ratio f effectiveness and efficiency of local tax revenue decline merngalami. Based on the analysis, it can be concluded that the performance of the District government of West Tanjung Jabung after the application of performance-based budget is declining.
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