@thesis{thesis,
		author={Hasan  Mohamad Recky Widianto},
		title ={Analisis Laporan Realisasi Anggaran Untuk Menilai Kinerja Pada Dinas Kesehatan Kabupaten Gorontalo},
		year={2023},
		url={http://repository.umgo.ac.id/1074/},
		abstract={This research aims to determine financial performance by looking at reports on budget realization from the Health Office of Gorontalo Regency. This research uses a descriptive quantitative method with techniques of observation, documentation, and analysis of regional financial ratios. The results indicated the ratio of independence is consistent with the percentage of 100%. In the effectiveness ratio, the activity ratio fluctuates with the ineffective category. In the independent ratio of PAD growth and income growth also fluctuated. Finally, the compatibility ratio for routine spending and capital spending also fluctuated, with the highest percentage respectively in 2017 with the highly compatible category and in 2021 with the less compatible category. The financial performance of the Health Office of Gorontalo regency in the past five years, if assessed using several ratios as a whole, it can be said that the financial performance has not been successful.}
		}