ANALISIS KINERJA KEUANGAN DINAS KOPERASI, UMKM, PERINDUSTRIAN, DAN PERDAGANGAN KABUPATEN MAMASA, PROVINSI SULAWESI BARAT

Abstract

The purpose of the study was to find out how the financial performance of the Department of Cooperatives, MSMEs, Industry and Trade, Mamasa Regency, West Sulawesi Province in terms of the independence ratio, efficiency ratio, and effectiveness ratio. The research object was the Department of Cooperatives, MSMEs, Industry, and Trade, Mamasa Regency, West Sulawesi Province. The analytical tool used was the independent ratio analysis model, the efficiency ratio, and the effectiveness ratio. The research results can analyze the development of the level of independence of the Department of Cooperatives, MSMEs, Industry, and Trade of Mamasa Regency, West Sulawesi Province from 2017-2020 every year which tends to decrease every year, this is due to local revenue derived from market retribution income of Mamasa Regency which also continues to experience a decline. In the ratio of the effectiveness of the Department of Cooperatives, MSMEs, Industry, and Trade, Mamasa Regency, West Sulawesi Province, the contribution of the realization of regional original income is compared to the target to be achieved, which is more than 100%; thus the collection of regional original income is considered effective. And the efficiency ratio at the Department of Cooperatives, MSMEs, Industry, and Trade of Mamasa Regency, West Sulawesi Province from year to year is classified as inefficient, because the costs incurred to collect local revenue are very large compared to the realization of local revenue