ANALISIS KINERJA KEUANGAN BADAN PENDAPATAN DAERAH (BAPENDA) PROVINSI SULAWESI SELATAN (SULSEL)

Novita Ramdha Arpah. 2023. Financial Performance Analysis of the Regional Revenue Agency (Bapenda) of South Sulawesi (South Sulawesi), supervisors Hariatih and Fitri.
This study aims to (1) determine the condition of financial performance at the Regional Revenue Agency (Bapenda) of South Sulawesi Province (South Sulawesi) for the 2019-2021 fiscal year. (2) Knowing the effectiveness of financial
performance at the Regional Revenue Agency (Bapenda) of South Sulawesi Province (South Sulawesi) for the 2019-2021 fiscal year.
This research uses descriptive quantitative research methods, the type of data used is secondary data and data sources in the form of financial statements for 2019-2021 with data analysis using 3 types of regional financial ratios, namely regional financial independence ratio, effectiveness ratio and growth ratio.
The results showed that (1) the realization of the Regional Original Revenue (PAD) budget of the Regional Revenue Agency (Bapenda) of South Sulawesi Province (South Sulawesi) for 2019-2021 has not been effective and shows independence as seen from the smaller transfe income. (2) Independence is
delegative, namely its financial capacity is higher than transfe revenue, effectiveness is ineffective because PAD is not realized in accordance with the budget, and growth is still in the low category because from 2019-2020 the budget
realization of the Regional Government of South Sulawesi Province (South Sulawesi) decreased and increased again in 2021.