ANALISIS RASIO KEUANGAN TERHADAP PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NOMOR 02 TENTANG LAPORAN REALISASI ANGGARAN PADA PEMERINTAH KABUPATEN BREBES

Dimas Wiratama. 2020. 1704517042. Analysis of Financial Ratis to Application of Government Accounting Standard Statement Number 02 about the Budget Realization Report at Brebes Regency Government. D3 Accounting Study Program. Faculty of Economics. State University of Jakarta. This research was conducted at the Brebes Regency Government, which aims to determine the compatibility between the Brebes Regency Budget Realization Report with PSAP Number 02 and the Brebes Regency Government financial performance as measured by financial ratios. The research method used is a descriptive method with a quantitative approach and the data source used is secondary data, the data is collected through internet media. Data analysis techniques are carried out in this study by case studies. The results obtained from this study are the suitability of the Brebes Regency Government Budget Realization Report with PSAP Number 02 of 18 indicators used in accordance with 16 indicators and the financial performance of the Brebes Regency Government as measured by the efficiency ratios are good while the regional financial independence ratio, effectiveness, and growth is still not good, and the ratio of fund usage activities has not been balanced because the government allocates routine expenditure is greater than development expenditure. The suggestion for the Brebes Regency Government is to pay more attention to PSAP Number 02 in presenting the Budget Realization Report to suit and improve the financial performance of the government. Keywords: Financial Ratio, PSAP Number 02, Budget Realization Repor