Research Article
Ratios Analysis of Realization Income and Expenditure Budget as Measurement Financial Performance at Department Manpower, Cooperatives, and SMEs Banyumas Regency
@INPROCEEDINGS{10.4108/eai.14-8-2024.2351234, author={Talitha Zafirah Eksar and Nur Isna Inayati and Rezky Pramurindra}, title={Ratios Analysis of Realization Income and Expenditure Budget as Measurement Financial Performance at Department Manpower, Cooperatives, and SMEs Banyumas Regency}, proceedings={Proceedings of the 4th International Conference on Business, Accounting, and Economics, ICBAE 2024, 14-15 August 2024, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2024}, month={11}, keywords={financial ratio analysis regional revenue and expenditure budget financial performance}, doi={10.4108/eai.14-8-2024.2351234} }- Talitha Zafirah Eksar
Nur Isna Inayati
Rezky Pramurindra
Year: 2024
Ratios Analysis of Realization Income and Expenditure Budget as Measurement Financial Performance at Department Manpower, Cooperatives, and SMEs Banyumas Regency
ICBAE
EAI
DOI: 10.4108/eai.14-8-2024.2351234
Abstract
This study aims to analyze the financial performance at Department of Manpower, Cooperatives and Small and Medium Enterprises of Banyumas Regency seen from the realization of expenditure income budget through regional financial ratios including revenue variance and expenditure budget variance, expenditure compatibility ratio consisting of operational expenditure and capital expenditure, and expenditure efficiency ratio. Data collection methods used in this study are primary data consisting of interview and observation methods, and secondary data consisting of literature review and documentation. Data used in this study is Regional Revenue and Expenditure Budget Realization Report for 2021 – 2023. Based on the results of research, shows that financial performance is good when viewed from several aspects. However, in other aspects, there are still shortcomings and need evaluation so that financial performance can be more optimal.
