Analysis of the Financial Report Performance of the DKI Jakarta Provincial Government for the 2017 – 2021 Fiscal Year (Audited)

Abstract

Research This study aims to analyze the comparative financial performance of DKI Jakarta Province during the 2017 - 2021 budget year. This study uses descriptive quantitative methods by observing a number of financial ratios including the independence ratio, activity ratio, effectiveness ratio of Regional Original Income (PAD), growth ratio, and ratio efficient use of the budget. The results of the research show that the independence ratio is already participatory with the level of regional capability in the medium category. The activity ratio, based on the activity ratio, the DKI Jakarta Provincial Government prioritizes operating expenditure over capital expenditure. The effectiveness ratio of Regional Original Income (PAD), the financial performance of DKI Jakarta is included in the category effective, which shows that the DKI Jakarta Provincial Government is effective in realizing the source of Regional Original Income (PAD), the growth ratio, from the growth ratio analysis it can be seen that the financial management performance of DKI Jakarta is in the good category, and the efficiency ratio for budget use in 2017 performance was in the efficient category. In 2018-2019 financial performance was inefficient, and in 2020 and 2021 showed less efficient performance. It is hoped that the results of this research will contribute to further research.