Analysis of Financial Performance of Badung District Government

Regional governments have an important role in the economic and social development of a region. One indicator of regional government success in developing a region is regional financial performance. Regional financial performance includes a number of indicators, such as financial independence, effectiveness and efficiency in budget use, and success in achieving budget targets. This research aims to analyze the financial performance of the Badung Regency Regional Government in the 2021 budget year, so that it can be used as a basis for making decisions and planning activities in the future. This research is quantitative descriptive research, namely carrying out calculations on financial data obtained to solve existing problems in accordance with the research objectives. This research is intended to determine the financial performance of the Badung Regency Regional Government in terms of the Degree of Fiscal Decentralization Ratio, Regional Financial Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, and Harmony Ratio. The subject of this research is the Badung Regency Regional Government and the object studied is the 2021 Budget Realization Report. The research results show that the Financial Performance of the Badung Regency Regional Government in 2021 when viewed from the Degree of Fiscal Decentralization Ratio can be categorized as Very Good with a ratio of 65%, the Independence Ratio is classified as high and the relationship pattern includes a Delegative relationship pattern, because it is classified in the interval above 100%, the PAD Effectiveness Ratio is known that the financial effectiveness of the Badung Regency Regional Government in 2021 is not effective because the value obtained is below 100%, the Regional Financial Efficiency Ratio is known to be on average The regional financial efficiency of the Badung Regency Regional Government is 104% or it could be said to be Inefficient. The Harmony Ratio is not yet stable as seen from the operational expenditure which is greater than capital expenditure.