ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA KANTOR BKAD DI KABUPATEN SIGI TAHUN 2020-2022

Abstract

The results of the study show that revenue realization in 2020 decreased from 1,677,874,720,996.36 to 1,087,630,925,061.11. Expenditures also decreased significantly from 39,452,368,013.00 in 2019 to 439,619,234,593.00 in 2020, indicating better budget efficiency and control in 2020 and Realization of regional revenue in 2021 recorded a surplus of 909,963,962,642.17. On the financing side, financing receipts from the remaining surplus of the previous year's budget calculation were fully realized according to the budget of 239,900,910,172.57. Thus, the budget surplus (SILPA) for 2021 was recorded at 1,120,916,989,429.00, indicating efficient budget management. Regional spending in 2022 was recorded at IDR239,246,153,908.00 or 91.49% of the allocated budget, including operating expenses, capital expenditures, unexpected expenses, and transfer expenses. Operating expenses, which include employee expenses and goods and services expenses, were realized at 66.25%. Capital expenditures almost reached the target with a realization of 97.41%, while unexpected expenses only reached 21.16% of the allocated budget. Transfer expenses, which consist of regional tax revenue sharing and regional financial assistance, were recorded at 99.92% of the budget. Based on the results of the analysis and discussion that have been carried out, it can be concluded that: Analysis of Financial Reports in Measuring Financial Performance at the BKAD Office in Sigi Regency in 2020-2022 shows efficient budget management.

Keywords: Financial Report Analysis, Measuring Financial Performance at the BKAD Office in Sigi Regency in 2020 2022.