ANALISIS KINERJA KEUANGAN PADA PEMERINTAH KOTA SURABAYA

Abstract

This research aimed to analyze the financial performance of Surabaya Local Government through BPKAD during 2020-2021. The financial performance was measured by financial ratios, namely Fiscal Decentralization, Independence, Effectiveness, Efficiency, and Balance. The research was descriptive-qualitative. Moreover, the data were realization reports of the Surabaya Budget during 2020-2021. The instruments in the data collection technique used documentation, the web, and the official sites of BPKAD Surabaya analysis. Furthermore, the data analysis technique used financial ratios of descriptive qualitative. The result concluded that when financial performance was measured by (1) fiscal decentralization, it showed very good managing the development and existing sources, (2) the Independence ratio showed Local Government dependence on Central Government in the delegation category, (3) Effectiveness ratio showed ineffective in making the realization of PAD. It happened in the 2020 pandemic of Covid-19 decreased the revenue of PAD, (4) the Efficiency ratio showed low efficiency in managing the revenue budget and local expenditure. This happened in the 2020 pandemic of Covid-19 made the realization of the Local Budget was bigger than the Local Revenue, and (5) the Balance ratio showed it prioritized