ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA KEUANGAN PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA TANJUNGPINANG TAHUN 2015-2018

Abstract

State Treasury Office (KPPN) as one of the public sector organizations as a vertical agency within the Directorate General of Treasury of the Ministry of Finance of the Republic of Indonesia (RI) who carries out its duties and functions as the State General Treasurer (BUN) has an important role in the process of disbursing funds State Revenue and Expenditure Budget (APBN), This study is to determine the financial performance of the Tanjungpinang KPPN based on the Budget Realization Report (LRA) which began in the 2015-2018 period. The analysis used in assessing financial performance is revenue effectiveness, expenditure efficiency, revenue growth and expenditure growth. This type of research is quantitative descriptive analysis. The results showed that the ratio of income effectiveness with an average percentage of 1348.82% was very effective, the ratio of expenditure efficiency to an average percentage of 90.61% was less efficient, income growth with an average percentage of 0.72% was positive and for growth in spending with an average of 8.12% positive.