Analisis Kinerja Keuangan Pada Anggaran Pendapatan Dan Belanja Desa (APBDes) Di Kecamatan Meurah Dua Kabupaten Pidie Jaya

Abstract

This study aim is to analyze the financial performance of the Village Revenue and Expenditure Budget (APBDes) in Meurah Dua District, Pidie Jaya Regency in 2015-2019. This study uses financial ratio analysis methods, namely efficiency ratio, independence ratio and income growth ratio. The type of data used in this study is secondary data. The data used is the Village Revenue and Expenditure Budget (APBDes) data of 19 villages in Meurah Dua Subdistrict, Pidie Jaya Regency in 2015-2019. The results of the analysis of the financial performance of Meurah Dua Subdistrict are based on the efficiency ratio, which is said to be efficient because the average efficiency ratio from 2015-2019 is 98%. Based on the independence ratio, it is still not independent because PADes has not produced from 2015-2019, so the average independence ratio is 0% and the relationship pattern is Instructive. Financial performance based on the ratio of income growth is known to grow positively. This is known from the average growth rate of 25% per year, where the percentage is positive.