ANALISIS PENDAPATAN ASLI DAERAH UNTUK MENILAI KINERJA KEUANGAN DAERAH PEMERINTAH KOTA BALIKPAPAN TAHUN ANGGARAN 2017-2021

Abstract

This research aims to evaluate Balikpapan's financial health by analyzing the Realization
Report of the City of Balikpapan APBD, specifically the ratio of independence, efficiency,
and effectiveness of Local Own Revenue (PAD). The Budget Realization Report covers the
fiscal years 2017 through 2021. Data analysis used a descriptive statistical approach. The
results suggest that Balikpapan City's independence ratio is low and exhibits a
constructive connection pattern between the 2017 and 2021 fiscal years, averaging just
29.99%. With an average success rate of 110.98% of the budgeted amount, PAD in
Balikpapan City is very effective for the 2017-2021 fiscal year. The PAD efficiency ratio
for the fiscal years 2017-2021 demonstrates the inefficient financial performance of
Balikpapan City, with an annual average of 65.61%.