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

Authors

  • Wahyu Gustyari
  • Leonard Rizal Sinaga
  • Iskandar Muda

DOI:

https://doi.org/10.34117/bjdv10n2-036

Keywords:

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

Abstract

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.

References

REFERENCES

Abdul Halim. (2007). Akuntansi Sektor Publik : Akuntansi Keuangan Daerah. Jakarta : Salemba Empat.

Allam, A., & Lymer, A. (2003). Developments in internet financial reporting: review and analysis across five developed countries. The international journal of digital accounting research, 3(6), 165-199.

Dachi, V.N, Vitalaya, F.L , (2020). Conceptual Framework (Based On Government Accounting Standards/SAP). Turkish Online Journal of Qualitative Inquiry. 11(4). 1044-1052.

Drake, P. P., & Fabozzi, F. J. (2012). Financial ratio analysis. Encyclopedia of Financial Models.

Evionita, W, Yusmulianto, (2020). Presentation of Financial Statements On Local/Central Governments In Indonesian (Government Regulation No. 71 of 2010). Turkish Online Journal of Qualitative Inquiry. 11(4). 1098-1107.

Fauriza, R., Salbiah, S., (2018, October). Analisis Pengaruh Pendapatan Asli Daerah (PAD), Dana Perimbangan dan Sisa Lebih Pembiayaan Anggaran Terhadap Pengalokasian Belanja Modal di Provinsi Sumatera Utara. In Talenta Conference Series: Local Wisdom, Social, and Arts (LWSA) (Vol. 1, No. 1, pp. 178-184).

Halim, A. (2017). Akuntansi Keuangan Daerah. Yogyakarta: Selemba Empat.

Hasan, M. A., Hasan, A., & Muda, I. (2019). The Government Readiness For E-Planning Implementation To Development Planning In Indonesia With Budget Availability As Intervening Variable. International Journal Of Scientific & Technology Research. 8(4).

Kaminski, K. A., Sterling Wetzel, T., & Guan, L. (2004). Can financial ratios detect fraudulent financial reporting?. Managerial Auditing Journal, 19(1), 15-28.

Kasmir, (2008). Analisis Laporan Keuangan, Rajawali Pers, Jakarta.

Khaldun, K.I. (2014). The Influence of Profitability And Liquidity Ratios on The Growth of Profit of Manufacturing Companiesa Study of Food And Beverages Sector Companies Listed on Indonesia Stock Exchange (Period 2010-2012). International Journal of Economics, Commerce and Management. 2(12).1-17. https://ijecm.co.uk/wp-content/uploads/2014/12/21215.pdf

Laitinen, E. K. (2018). Financial reporting: Long-term change of financial ratios.

Mahmudi. (2007). Analisis Laporan KeuanganPemerintah Daerah. Jakarta. STIE YKPN.

Mahmudi. (2016). Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta: STIM YKPN.

Mardiasmo, D. (2007). Good governance implementation and international allignment: the case of regional governments in Indonesia (Doctoral dissertation, Queensland University of Technology).

Nissim, D., & Penman, S. H. (2001). Ratio analysis and equity valuation: From research to practice. Review of accounting studies, 6, 109-154.

Octaverina, N., Chandra, E., (2022). Economic effect to poor accounting practice and affect the growth and solvency of the business in pandemic era. International Journal of Health Sciences, 6(S1), 2722–2728. https://doi.org/10.53730/ijhs.v6nS1.5185

Purba, S.; Nababan, R.; & Ginting, S. (2018). Regional Tax and Levies, General Allocation Funds, and Special Allocation Funds Effects to the Capital Expenditures Allocation with Total Population as Moderating Variables in Districts/Cities in North Sumatera Provinces. Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 391-397. DOI: 10.5220/0009493203910397

Pumphrey, L. D., & Crain, G. (2008). Do the existing financial reporting and auditor reporting standards adequately protect the public interest? A case study. Journal of Public Budgeting, Accounting & Financial Management, 20(3), 375-386.

Rifqi, A, Suciani, D, (2020). Cash Flow Statement for The Local Government In Indonesia. Turkish Online Journal of Qualitative Inquiry. 11(4). 1038-1043.

Rina, B. (2015). The Effect of Fiscal Potential, Fiscal Needs and Internal Control on The Provincial Intergovernmental Transfer Allocation In The Districts/Cities in North Sumatera–Indonesia. International Journal of Management Sciences and Business Research, 3(10), 22-35.

Website; https//ppid.acehprov.go.id/

Zainudin, E. F., & Hashim, H. A. (2016). Detecting fraudulent financial reporting using financial ratio. Journal of Financial Reporting and Accounting, 14(2), 266-278.

Zeff, S. A. (2013). The objectives of financial reporting: a historical survey and analysis. Accounting and Business Research, 43(4), 262-327.

Downloads

Published

2024-02-19

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. https://doi.org/10.34117/bjdv10n2-036

Issue

Section

Original Papers