The analysis of the 2018-2022 Aceh provincial government financial Reports using a ratio analysis approach (viewpoints in the special autonomy framework)


  • Wahyu Gustyari
  • Leonard Rizal Sinaga
  • Iskandar Muda



financial reports, independence ratio, effectiveness ratio, efficiency ratio, growth ratio, compability ratio, liquidity ratio, solvency ratio


The aim of this research is to analyze the ratios of the Aceh provincial government's financial reports. Financial ratio analysis is useful for determining the financial health of local governments both now and in the future. The ratios used are the effectiveness ratio, efficiency ratio, growth ratio, independence ratio, compatibility ratio, liquidity ratio and solvency ratio. This research uses secondary data taken from the website, namely taking the 2018-2022 Aceh provincial government financial report. The results show that the independence ratio is very low, the effectiveness ratio is very good, the efficiency ratio is good, the growth ratio is still fluctuating, the compatibility ratio can be said to be good, the liquidity ratio is very good, the solvency ratio less than good.



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How to Cite

Gustyari, W., Sinaga, L. R., & Muda, I. (2024). The analysis of the 2018-2022 Aceh provincial government financial Reports using a ratio analysis approach (viewpoints in the special autonomy framework). Brazilian Journal of Development, 10(2), e67344.



Original Papers