Cendra, Cendra (2025) Analisis Kinerja Keuangan Daerah Kabupaten Kepulauan Anambas Tahun Anggaran 2021-2023. Masters thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to analyze the Regional Financial Performance of Anambas Islands Regency for Fiscal Year 2021-2023. This research is descriptive in nature with a quantitative approach. Through this approach, the research was conducted by collecting research data related to the report on the results of the Budget and Realization of Regional Revenue and Expenditure of Anambas Islands Regency for 2021 to 2023 and calculating the Regional Financial Ratio of Anambas Islands Regency. The type of research used is descriptive. Based on the results of the research that has been conducted, the analysis of the financial performance of the Anambas Islands Regency Government through the Regional Work Unit BPKPD (Regional Financial and Revenue Management Agency) for the 2021-2023 Budget Year. The results of calculating several ratios to see the Regional Financial Performance of the Anambas Islands Regency for the 2021-2023 Budget Year, the Anambas Islands Regency still has very low fiscal independence with an RKKD below 5%. High dependence on Transfer Revenue makes regional finances vulnerable to central fiscal policy. Regional revenue growth from 2020 to 2023 is relatively low. The increase that occurred in the 2022-2023 period, although positive, has not yet reached the minimum threshold for the moderate category. In particular, the stagnant PAD performance and decline in certain periods indicate the need for a more aggressive strategy in collecting regional original revenue.

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