Analisa Kinerja Keuangan pada Pemerintah Provinsi Jawa Barat Tahun Anggaran 2016-2020

Abstract

This study was conducted to analyze the financial performance of the West Java Provincial Government for the period 2016 to 2020. Financial performance analysis was carried out based on financial ratio analysis. The data collection method used is to document the collection, calculation, and processing of secondary data from the RAPBN report and the realization of the West Java Provincial Government's revenue and expenditure budget. The analysis uses quantitative methods with financial ratios. Based on the results of data analysis and processing, the financial performance of the West Java Province government shows that the average independence ratio is 57.66%, the average effectiveness ratio is 99.82% is still within the effective criteria, while the efficiency ratio, the average value is 101.93 % is classified as inefficient where the West Java provincial government has spent more than the income it receives, the operating expense ratio is above the investment ratio where the West Java provincial government prioritizes capital expenditures less but focuses more on operating costs.