ANALISIS KINERJA KEUANGAN DAERAH KABUPATEN MALANG TAHUN 2018-2020

The purpose of this thesis research is to determine the condition of the financial performance of the Malang district based on the ratio of Independence, Effectiveness, Efficiency, Dependence, Degree of Contribution of BUMD, SiLPA Financing Level and Capital Expenditure Allocation of Malang Regency. The data source of this research is secondary data and the type of quantitative data obtained from the Central Statistics Agency of Malang Regency in 2016-2020. The results of research on the ratio of independence is still very low with the level of dependence on external parties is still high. The effectiveness ratio achieved is high and results in effective financial ratios. The Efficiency Ratio is classified as inefficient because it does not achieve the results (output) with the lowest cost (input). The dependency ratio achieved is low and has a good meaning, meaning that dependence on external parties is very low. The ratio of the degree of contribution of BUMD has a contribution to PAD which continues to increase significantly, this can help PAD income. The SiLPA financing rate ratio has a low percentage which tends to improve. The capital expenditure allocation ratio has a significant increase in value