Eduvest – Journal of Universal Studies
Volume 2 Number 4, April 2022
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Eduvest – Journal of Universal Studies
Volume 2 Number 4, April, 2022
p- ISSN 2775-3735- e-ISSN 2775-3727
REGIONAL FINANCIAL RATIO ANALYSIS IN PEMALANG
REGENCY FOR THE 2016-2020 FINANCIAL YEAR
Dana Yuliana, Susanti Usman
Gunadarma University, Indonesia
Email: dana[email protected], susanti_usman@staff.gunadarma.ac.id
ARTICLE INFO ABSTRACT
Received:
March, 26
th
2022
Revised:
April, 15
th
2022
Approved:
April, 18
th
2022
This study aims to determine regional financial performance
based on the ratio of fiscal decentralization, regional financial
independence ratio, effectiveness ratio, regional financial
efficiency ratio, compatibility ratio, and growth ratio in
Pemalang Regency for the 2016-2020 fiscal year. The method in
this research is descriptive quantitative. The data used in the
form of secondary data in the form of an annual report on
budget realization from the official website of the Pemalang
Regency government. The results of this study are the ratio of
the degree of fiscal decentralization is included in the very good
category, the independence ratio is included in the delegative
category, the effectiveness ratio is included in the effective
category, the efficiency ratio is included in the efficiency
category, the compatibility ratio of the results of the realization
is more optimized for routine capital expenditure purposes, and
The result of the percentage growth ratio of the Pemalang
Regency government prioritizes its regional expenditures for
operating expenses compared to its capital expenditures. The
performance of local financial management in Pemalang
Regency based on financial ratio analysis is quite good, in
managing PAD it is effective and efficient, and the level of
regional independence is good.
KEYWORDS
Ratio, Regional Financial Performance, Income, Expenditure
This work is licensed under a Creative Commons Attribution-
ShareAlike 4.0 International
Dana Yuliana, Susanti Usman
Regional Financial Ratio Analysis in Pemalang Regency for the 2016-2020 Financial
Year 798
INTRODUCTION
Analysis of local government performance can be seen from the financial
performance of a region by analyzing financial ratios in the Regional Revenue and
Expenditure Budget (APBD) to improve the quality of regional financial processing
(Septiani, 2021). Regional autonomy is the process of delegating planning authority,
government decision-making from the central government to the heads of regional
implementing units, the principle of regional autonomy being responsible for
implementation must actually run according to the goals and objectives of granting
autonomy to empower people to improve people's welfare (Dewi & Rahmat, 2022).
Regional autonomy gives the authority to carry out activities independently and is required
to be more effective and innovative in formulating government policies. This performance
is commonly referred to as public sector accounting (Pamungkas & Sulistyanto, 2021).
The use of ratio analysis in the Regional Revenue and Expenditure Budget (APBD),
namely by comparing the results of one period with the previous period. Several financial
ratios that can be used for regional financial performance. Regional financial accounting or
public sector accounting is the process of identifying, measuring, recording, and reporting
financial transactions from local government entities. So that public sector accounting is in
some ways different from accounting in the private sector. The objectives of local
government accounting, the main objectives of government accounting are Accountability,
Managerial and Supervision.
The benefit of regional financial reports is to provide information to predict the
economic condition of a government and the changes that occur (Narasiang, 2017).
Measurement of financial performance can be used as a comparison evaluation of work
schemes and their implementation. The function of APBD planning for the management of
an activity in the year concerned becomes a guideline to be able to assess regional
government organizing activities (Pramono, 2014). The local government which is the
party carrying out the task for the community to be assessed and seen whether the local
government has managed finances well.
Overall growth in the tax revenue component until the end of March 2020 still came
from taxes on household consumption, although tax revenues were still under pressure due
to the weakening trend in the manufacturing industry and international trade activity, as
well as weakening economic activity due to the spread of Covid-19. Regulations related to
Work From Home (WFH) for both the government and private sectors, there will be a
slowdown in business activities at the end of March 2020 which has the potential to reduce
domestic deliveries which will then reduce the receipt of Domestic Value Added Tax (PPN
DN) in April 2020. This condition is likely to continue and contract further in May,
considering that in April some regions had implemented Large-Scale Social Restrictions
(PSBB) in several affected areas. With the existence of Covid-19, it will have a tremendous
impact in the future, so there needs to be vigilance and prudence in determining policies
and managing State Finances that will be carried out in the future. In order to support the
economy, the government has issued PMK-23/2020 and PMK 28/2020 which regulates
fiscal incentives in order to deal with the Covid-19 pandemic (Rohman & Dijkstra, 2021).
With this fiscal incentive, it is estimated that tax revenue in April will decline. The regional
government which is the party carrying out the development and service governance tasks
to the community is obliged to submit or report regional accountability to be seen and
assessed whether the regional government has managed regional finances well or not. One
of the tools used in analyzing the financial performance of a region is ratio analysis
(Mukhita, Nugroho, & Ainiyah, 2022).
Eduvest – Journal of Universal Studies
Volume 2 Number 4, April 2022
799 http://eduvest.greenvest.co.id
Pemalang Regency Government has a very strategic position. The people's economic
activity that is the mainstay is the clothing or convection industry which can already meet
the needs of Indonesian textile exports. In addition, Pemalang Regency has a diversity of
cultural arts that are still preserved including sintren, kuntulan, and for culinary Pemalang
has several special foods such as Grombyang, Loso satay, Lontong Dekem, Tahu Campur,
Apem comal, Arabic yeast. Based on the above background, the researcher is interested in
conducting a study entitled "Analysis of Regional Financial Ratios in Pemalang Regency
for the 2016-2020 Fiscal Year".
RESEARCH METHOD
The object of this research is the local government in Pemalang Regency(Mutiarasari
& Herawati, 2020). The data used in this study is secondary data sourced from the
Pemalang Regency Budget and Revenue Report (APBD) for the 2016-2020 Fiscal Year
and the 2016-2020 Budget Realization Report which is published to the public and obtained
from the official government website, namely https:// /www.djpk. kemenkeu.go.id and
https://www.Pemalangkab.go.id. The method used in this research is descriptive
quantitative method.
RESULT AND DISCUSSION
1. Regional Revenue and Expenditure Budget Report (APBD) Pemalang Regency
Fiscal Year 2016-2020
Table 1. Pemalang Regency APBD Report for Fiscal Year 2016-2020 (In Rupiah)
Description
Year
2019
Income
2.530.353.899.000
Regional Original
Income (PAD)
278.490.102.000
Transfer Income
162.816.000.000
Other Legitimate
Income
633.023.104.000
Shopping
2.629.612.484.000
Operation
Shopping
930.000.000
Capital
Expenditure
398.758.355.700
Unexpected
Shopping
2.000.000.000
Transfer
375.756.991.000
Surplus/Deficit
-99.258.585.000
Financing
99.258.585.000
Regional Recipient
108.118.585.000
Dana Yuliana, Susanti Usman
Regional Financial Ratio Analysis in Pemalang Regency for the 2016-2020 Financial
Year 800
Regional
Expenditure
8.860.000.000
Net Financing
465.212.264.692
Source: www.djpk.depkeu.go.id and https://www.Pemalangkab.go.id
From table 1 above, it can be seen that the Pemalang Regency Regional Revenue
and Expenditure Budget from 2016 to 2020 has an increasing income from year to year.
The highest income was in 2020 at 2,581,626,461,000 and the lowest in 2016 was in the
amount of 1,803,937,319,000. The level of spending also increased in 2020, which was
2,828,242,885,000 and the lowest in 2016 was 1,832,248,065,000. while the deficit level
fluctuates from year to year where the highest deficit level is in 2020, which is -
288.652.720.000 and the lowest deficit is in 2017 which is -24.572.076.000.
2. Budget Realization Report for Pemalang Regency Fiscal Year 2016-2020
Table 2. Realization Report of Pemalang Regency Budget for Fiscal Year
2016-2020 (In Rupiah)
Source: www.djpk.depkeu.go.id and https://www.Pemalangkab.go.id
Description
Year
2017
2018
2019
2020
Income
2.353.030.274.957
2.428.263.885.703
2.636.036.843.851
2.548.177.015.000
Regional
Original Income
(PAD)
425.893.266.850
300.481.887.079
350.559.139.753
256.170.942.000
Transfer
Income
1.554.319.330.524
179.020.798.759
203.063.544.127
2.128.303.773.000
Other
Legitimate
Income
372.817.677.583
584.863.325.055
687.002.329.072
157.702.300.000
Shopping
2.258.339.872.920
2.324.288.798.012
2.584.470.869.519
2.102.044.770.019
Operation
Shopping
2.538.650.000
5.030.150.000
5.061.600.000
2.012.666.768.926
Capital
Expenditure
336.088.968.940
291.381.937.258
347.657.852.647
299.239.826.074
Unexpected
Shopping
2.262.214.045
1.280.486.906
1.362.500.000
20.000.000.000
Transfer
343.530.726.398
331.768.131.456
350.820.964.140
504.923.140.000
Surplus/Deficit
-24.572.076.000
-208.826.011.000
-99.258.585.000
-288.652.720.000
Financing
135.750.302.936
208.426.904.973
296.340.341.726
88.652.720.000
Regional
Recipient
166.750.302.936
230.602.904.973
312.200.341.726
306.652.720.000
Regional
Expenditure
31.000.000.000
22.176.000.000
15.860.000.000
18.000.000.000
Net Financing
135.750.302.936
208.826.011.000
296.340.341.726
288.652.720.000
Eduvest – Journal of Universal Studies
Volume 2 Number 4, April 2022
801 http://eduvest.greenvest.co.id
From table 2 above, it can be seen that the Report on the Realization of the Pemalang
Regency Regional Revenue and Expenditure Budget for 2016 to 2020 has an increasing
level of income from 2016 to 2019, then decreased in 2020. The highest income was in
2019 of 2,636. 036,843,851 and the lowest in 2016 was 2,112,518,019,700. The level of
spending also increased in Year 2016 to 2019, then decreased in Year 2020. The highest
level of spending was in Year 2019 of 2,584,470,869,519 and the lowest was in Year 2016
of 1,191,087,628,847.while the report on the realization of the deficit level fluctuated from
year to year where the highest deficit level was in 2020, which was -288.652.720.000 and
the lowest deficit was in 2017 which was -24.572.076.000(Sánchez-Virosta et al., 2020).
3. Fiscal Decentralization Degree Ratio
Table 3. Calculation of the Degree Ratio of Fiscal Decentralization in
Pemalang Regency Fiscal Year 2016–2020 (In Rupiah)
Year Budget
Realitation PAD
Total income
Result
(%)
Relationship
Pattern
2016
275.458.485.975
264.943.200.000
104%
Very good
2017
425.893.266.850
166.750.302.936
255%
Very good
2018
300.481.887.079
230.602.904.973
130%
Very good
2019
350.559.139.753
312.200.341.726
112%
Very good
2020
256.170.942.000
306.652.720.000
84%
Very good
Average
137%
Very good
Source: www.djpk.depkeu.go.id, https://www.Pemalangkab.go.id and Data processed,
2021
From table 3 above, it shows that the level of calculation of the degree of fiscal
decentralization ratio of Pemalang Regency from 2016-2020 has fluctuated. Where this can
be seen in 2017 there was an increase of 255% with an income level of 166,750,302,936
and PAD realization of 425,893,266,850. while the lowest was in the Year 2020 of 84%
with an income level of 306,652,720,000 and a realization of 256,170,942,000. Even
though it had experienced a decline in 2018-2020, it can be said that the financial capacity
of Pemalang Regency is very good because it is on an interval scale of > 50.00%. However,
despite the fluctuations from 2016 to 2020, the Fiscal Decentralization Degree Ratio is still
categorized as very good with an average percentage of 137%, meaning that the
government's ability to increase Regional Original Income to finance its development is
very good.
4. Regional Financial Independence Ratio
Table 4. Calculation of the Regional Financial Independence Ratio of
Pemalang Regency Fiscal Year 2016–2020 (In Rupiah)
Year
Budget
Realitation PAD
Transfer Income
Result
(%)
Relationship
Pattern
2016
275.458.485.975
1.828.008.148.518
15%
Instructive
2017
425.893.266.850
1.554.319.330.524
27%
Consultative
2018
300.481.887.079
179.020.798.759
168%
Delegative
2019
350.559.139.753
203.063.544.127
173%
Delegative
2020
256.170.942.000
2.128.303.773.000
12%
Instructive
Average
79%
Delegratif
Source: www.djpk.depkeu.go.id, https://www.Pemalangkab.go.id and Data processed,
2021
Dana Yuliana, Susanti Usman
Regional Financial Ratio Analysis in Pemalang Regency for the 2016-2020 Financial
Year 802
Based on table 4 above, it can be seen that Regional Original Income and Transfer
Revenue always increase. It can be seen that the ratio of regional financial independence
in Pemalang Regency in 2016-2020 is 15%, 27%, 168%, 173%, 12%. Judging from the
calculations above, it can be concluded that the ratio of the regional independence of the
Regency Government for the last 5 years has an average of 79%, this shows that the
financial capacity of Pemalang Regency can be categorized as high and the intervention of
the central government is no longer there because the regions have really been able and
independent in carrying out regional autonomy affairs or are in the Delegative category.
5. Regional Financial Efficiency Ratio
Table 5. Calculation of the Regional Financial Efficiency Ratio for Pemalang
Regency Fiscal Year 2016-2020 (In Rupiah)
Year
Budget
Shopping
Realization
Realized Revenue
Result
(%)
Relationship
Pattern
2016
1.191.087.628.847
Efficiency
56%
Efficiency
2017
2.258.339.872.920
Efficiency
96%
Efficiency
2018
2.324.288.798.012
Efficiency
96%
Efficiency
2019
2.584.470.869.519
Efficiency
98%
Efficiency
2020
2.102.044.770.019
Efficiency
82%
Efficiency
Average
86%
Efficiency
Source: www.djpk.depkeu.go.id, https://www.Pemalangkab.go.id and Data processed,
2021
Based on table 5 above, it can be seen that the Efficiency Ratio of Pemalang Regency
Average in 5 Years of 86% is in the Efficiency criteria. In the Year 2016 budget of 56%,
Year 2017 of 96%, Year 2018 of 96%, Year 2019 of 98%, and Year 2020 of 82% means
that it can be said to be efficient because it is less than 100% in the Efficiency ratio criteria
if the activity uses Minimum resources and you. This ratio compares the output with the
input(Lim et al., 2016). So compare how much you have used or spent with what you have
earned for these expenses. Even though in the last 5 years Pemalang Regency has
experienced several percentages of ups and downs in results, but the average efficiency
ratio(Windiyani & Mukminin, 2021). This is due to the fact that the number of realized
expenditures is lower than the realization of income due to the COVID-19
pandemic(Darma & Saputra, 2021).
6. Regional Financial Harmony Ratio
Table 6. Calculation of Pemalang Regency Operational Expenditure Ratio for Fiscal
Year 2016–2020 (In Rupiah)
Year Budget
Total Operational
Expenditure
Total Shopping
Result
(%)
2016
1.596.367.882.331
1.191.087.628.847
75,00%
2017
2.538.650.000
2.258.339.872.920
88,95%
2018
5.030.150.000
2.324.288.798.012
46,20%
2019
3.513.000.000
2.584.470.869.519
73,56%
2020
2.012.666.768.926
2.102.044.770.019
104,00%
Average
41,00%
Source: www.djpk.depkeu.go.id, https://www.Pemalangkab.go.id and Data processed,
2021
Based on table 6 above, it can be seen that the total regional expenditure of Pemalang
Regency from the 2016-2020 year has increased and decreased, namely in 2016 it was Rp.
Eduvest – Journal of Universal Studies
Volume 2 Number 4, April 2022
803 http://eduvest.greenvest.co.id
1,191,087,628,847, 2017 amounting to Rp. 2,258,339,872,920, 2018 amounting to Rp.
2,324,288,798,012, 2019 of Rp. 2,584,470,869,519 experienced an increase from Year
2016 to 2019, then in Year 2020 it decreased to Rp. 2,102,044,770,019. In 2020, the
economy is experiencing unfavorable changes and the economy is experiencing a decline
due to the Covid-19 outbreak, resulting in total operating expenditures with high total
expenditures.
Table 7. Calculation of Capital Expenditure Ratio for Pemalang Regency Fiscal
Year 2016-2020 (In Rupiah)
Source: www.djpk.depkeu.go.id, https://www.Pemalangkab.go.id and Data processed,
2021
Based on table 7 above, the ratio of operating expenditures and capital expenditures
can be concluded that the total realization of operating expenditures fluctuated respectively
in 2016 of Rp. 1,596,367,882,331, in 2017 it was Rp. 2,538,650,000, in 2018 it was Rp.
5,030,150,000, Year 2019 of Rp. 3,513,000,000, and Year 2020 of Rp. 2,012,666,768,926.
Then in total expenditure there was an increase in Year 2016 to 2019, and decreased in
Year 2020(Tian, Kuimova, Da Silva, Wezeman, & Wezeman, 2020). While in the
calculation of the operating expense ratio, there was an increase in Year 2016 by 75.00%,
Year 2017 by 88.95%, Year 2018 by 46.20 %, Year 2019 was 73.56% and decreased in
Year 2020 by 104.00%. While in the calculation of the capital expenditure ratio, it
increased in 2016 by 48.40%, in 2017 by 67.20%, in 2018 by 79.80%, in 2019 by 74.30%
and experiencing a decrease in 2020 by 70.20 %.
7. Growth Ratio
Table 8. Growth Ratio of Pemalang Regency Government for Fiscal Year 2019-2020
(In Rupiah)
Description
Year
Average
2016
2017
2018
2019
2020
PAD
275.458.485
.975
425.893.266
.850
300.481.887.
079
350.559.139.
753
256.170.942.
000
321.712.744.3
31
Growth PAD
20%
55%
-29%
17%
-27%
7%
Income
2.112.518.0
19.700
2.353.030.2
74.957
2.428.263.88
5.703
2.636.036.84
3.851
2.548.177.01
5.000
2.415.605.207
.842
Year Budget
Total Capital
Expenditure
Total Regional
Expenditure
Result
(%)
2016
246.080.000.000
1.191.087.628.847
48,40%
2017
336.088.968.940
2.258.339.872.920
67,20%
2018
291.381.937.258
2.324.288.798.012
79,80%
2019
347.657.852.647
2.584.470.869.519
74,30%
2020
299.239.826.074
2.102.044.770.019
70,20%
Average
68,00%
Eduvest – Journal of Universal Studies
Volume 2 Number 4, April 2022
Regional Financial Ratio Analysis in Pemalang Regency for the 2016-2020 Financial
Year 804
Revenue
Growth
7%
11%
3%
9%
-3%
5%
Operation
Shopping
5.061.600.0
00
2.538.650.0
00
5.030.150.00
0
3.513.000.00
0
2.012.666.76
8.926
405.762.033.7
85
Operational
Expenditure
Growth
13%
-50%
98%
-30%
57%
11%
Capital
Expenditure
246.080.000
.000
336.088.968
.940
291.381.937.
258
347.657.852.
647
299.239.826.
074
304.089.716.9
83
Capital
Expenditure
Growth
8%
37%
-13%
19%
-14%
7%
Source: www.djpk.depkeu.go.id, https://www.Pemalangkab.go.id and Data processed,
2021
Data processed, 2021
Figure 1. Graph of Growth Ratio of Pemalang Regency
From table 8, Pemalang Regency's PAD realization always increases and decreases
from Year 2016 to Year 2020. In Year 2016 it was 20%, Year 2017 was 55%, Year 2018
was -29%, Year 2019 was 17% and Year 2020 was -27%. Average PAD Growth Ratio
from Year 2016-2020 is 7%. Pemalang Regency income growth has increased and
decreased in 5 years(Wijayanto, Setiyanto, & Setyawan, 2019). In 2016 revenue growth
was 7%, then in 2017 it increased to 11%, and in 2018 it again decreased to 3%(Jackson et
al., 2018). In the following year 2019 it increased to 9% and again decreased in 2020 to -
3%. Pemalang Regency's operating expenditure growth ratio from year to year has
increased and decreased. In 2016 it was 13%, decreased in 2017 by -50%, and in 2018 it
increased by 98%, while in 2019 it decreased to -30% and increased again in 2020 by 57%.
The capital expenditure growth ratio also increased and decreased, in 2016 it was 8% and
increased by 37%, and fell back to -13% in 2018, and experienced a decrease in the
following year by 19% in 2019 and in 2020 by - 14%. So that the Average Capital
Expenditure Growth in 5 Years is only 7%.
CONCLUSION
Based on the results of the analysis of the data that have been described, it can be
concluded that the Pemalang Regency Government has been able to optimize local revenue
consisting of local taxes, regional levies, results of separated regional wealth management,
-100%
-50%
0%
50%
100%
150%
2016 2017 2018 2019 2020
Growth Ratio
Pertumbuhan PAD
Pertumbuhan
Pendapatan
Pertumbuhan Belanja
Operasi
Eduvest – Journal of Universal Studies
Volume 2 Number 4, April 2022
805 http://eduvest.greenvest.co.id
and others. Legislative local revenue includes grants, you are emergency, you share the
results and you are adjusted, to finance government activities, development, and
community services yourself. It can be said that the local government has a very good
performance in realizing Regional Original Income (PAD) which is sourced from local
taxes, regional levies, the results of separated regional wealth management, and other
legitimate regional original income including grants, you are emergency ( allocation for
disasters and extraordinary events), you share the results and you adjust.
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