ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN ANGGARAN BERBASIS KINERJA PADA PEMERINTAH DAERAH KABUPATEN TANJUNG JABUNG BARAT
The study this aims to analyze how the performance of local government
district of West Tanjung Jabung before and after implementation of performancebased
budgeting. Measuring instrument used is a financial ratio analysis area
consists of: self-sufficiency ratio, the dependency ratio, the degree of
decentralization, effectiveness and efficiency of local revenue ratio, the ratio of
the effectiveness and efficiency of local tax contribution and the degree of public
enterprises. The financial ratios have an important role in determining whether or
not the local government performance.
The results show independence region ratio decreases, the dependency
ratio increases, the degree of decentralization decreases, the ratio f effectiveness
and efficiency of local tax revenue decline merngalami. Based on the analysis, it
can be concluded that the performance of the District government of West
Tanjung Jabung after the application of performance-based budget is declining.