Financial Ratio Analysis in Measuring the Financial Performance of Bandung City Government Institutions in 2021-2022

Yunda Dinar Ferawati; Kosasih Kosasih; Madjidainun Rahma Madjidainun Rahma

doi:10.63922/ijebir.v5i05.3827

Yunda Dinar Ferawati Accounting Study Program, Faculty of Economics and Business, Singaperbangsa University, Karawang
Kosasih Kosasih Accounting Study Program, Faculty of Economics and Business, Singaperbangsa University, Karawang
Madjidainun Rahma Madjidainun Rahma Accounting Study Program, Faculty of Economics and Business, Singaperbangsa University, Karawang

DOI: https://doi.org/10.63922/ijebir.v5i05.3827

Keywords: Financial Performance, Financial Reports, Financial Ratios, Government

Abstract

The government can consider recently implemented policies and design assessments as a standard for decision-making. The objective of this analysis is to analyze the financial performance of the Bandung City Government in 2021-2022. The financial performance of Bandung City is determined based on financial ratio analysis, including independence, effectiveness, harmony, efficiency, and growth ratios. The type of analysis used is quantitative descriptive research, with data processing using documentation techniques from Bandung City's financial information. The conclusion of this study encourages improvement in financial ratios and provides information needed by regional financial management to evaluate financial performance.

References

Amanda, R. (2021). Analysis of budget realization reports to measure financial performance in the Bandung City Government. Indonesian Accounting Research Journal, 2(1), 52–62. https://jurnal.polban.ac.id/ojs-3.1.2/iarj/article/view/3389/2483
Bratapos. (2022). The 2022 Bandung City Regional Budget is considered to be biased against the people because it is being used for employee expenses and council allowances. https://bratapos.com/apbd-kota-bandung-2022-dinilai-tidak-memihak-rakyat-karna-terkuras-untuk-belanja-pegawai-dan-tunjangan-dewan/
BPK RI. (2023). Bandung City's PAD has reached IDR 893 billion out of a target of IDR 2.4 trillion.https://jabar.bpk.go.id/pad-kota-bandung-sudah-capai-rp-893-miliar-dari-target-rp24-triliun/
BPK RI. (2024). Submission of performance and compliance audit report for the second semester of 2023.https://jabar.bpk.go.id/bpk-perwakilan-provinsi-jawa-barat-menyerahkan-laporan-hasil-pemeriksaan-kinerja-dan-kepatuhan-semester-ii-tahun-2023/
Bandung City Communications and Information Service. (2023). Bandung City's revenue target for 2023 is to increase by IDR 167.98 billion.https://jabarprov.go.id/berita/target-pendapatan-kota-bandung-tahun-2023-meningkat-rp167-98-miliar-10605
Hafizi, R., & Amalia, FA (2022). Financial performance of the Jember Regency regional government. Jati: Indonesian Journal of Applied Accounting, 5(2), 116–130. https://doi.org/10.18196/jati.v5i2.14194
Harahap, HF (2020). Analysis of the financial performance of the local government of Central Tapanuli Regency. Ekonomis: Journal of Economics and Business, 4(1), 34–38. https://doi.org/10.33087/ekonomis.v4i1.87
Hilmida, AZ, & Martani, D. (2012). Analysis of factors influencing the level of disclosure of provincial government financial reports. 15th National Accounting Symposium.
Ilat, V., & Kusumadewi, W. (2016). Analysis of financial performance in the North Minahasa Regency Government in 2012–2014. Journal of Economics, Management, Business and Accounting Research, 4(1), 634–644.
Lithfiyah, Irwansyah, & Fitiria. (2019). Financial ratio analysis in assessing company financial performance. [Journal name not included in the source text].
Maulina, RF (2019). Financial ratio analysis to measure local government financial performance (Case study on the West Kalimantan Provincial Government). OBIS Journal: Journal of Economics and Business, 2(1), 11–22.https://jurnal.polteq.ac.id/index.php/obis/article/download/30/12
Nasution, HJ (2022). Analysis of the financial ratios of the Samosir Regency regional government. Polimedia Medan State Polytechnic Science and Technology Magazine.
Lebak Regency Government. (2022). 2021 regional government financial report.
Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management.
Government Regulation of the Republic of Indonesia Number 71 of 2010 concerning Government Accounting Standards.
Pramono, J. (2014). Financial ratio analysis to assess local government financial performance. Among Makarti Scientific Journal, 7, 83–112.
Saragih, F., & Siregar, IA (2020). Financial ratio analysis in assessing the regional financial performance of the Tebing City Government. Scenario, 43–53.
Sartika, N., & Pratama, AI (2019). Financial ratio analysis in assessing the financial performance of the Siak Regency Government for the 2012–2016 fiscal years. Monetary: Journal of Accounting and Finance, 6(2), 179–188. https://doi.org/10.31294/moneter.v6i2.6494