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ANALISIS RASIO KEUANGAN SEBAGAI SALAH SATU ALAT UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN BREBES JAWA TENGAH

Najib, Muhammad Aenun (2011) ANALISIS RASIO KEUANGAN SEBAGAI SALAH SATU ALAT UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN BREBES JAWA TENGAH. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study of Local Government of Sub-Province Brebes titled " Finance Rate Analysis as One of Means in Assessing The Financial Operation of Local Government of Sub-Province Brebes - East Java." The goals of this research are to get clear figures of the finance of Local Government of Sub-Province Brebes in managing its finance and to measure the development of financial assess of Local Government of Sub-Province Brebes in 3 years. Analysis means used to know the financial work of Local Government of Sub-Province Brebes and the financial work development of Local Government of Sub-Province Brebes in 2007-2009 is financial rate analysis which consists of independence ratio, affectivity ratio, efficiency ratio, activity ratio, Debt Service Coverage Ratio, and growth ratio. The counting result in this research shows that the autonomy ratios of Local Government of Sub-Province Brebes in 2007-2009 were 8.49%, 8.84%, and 9.05%. They meant the autonomy of Local Government of Sub-Province Brebes in self budgeting the governmental activities, developing and serving societies and dependence of external party were quite low. The affectivity ratio of Local Government of Sub-Province Brebes was generally effective because the affectivity ratios showed less than 1 or 100% that was annually 3.71% in average. The activity ratio showed that the Local Government of Sub-Province Brebes in allocating their expenditure budget took the priority more in operational expenditure than in modal expenditure. The counting result of the Debt Service Coverage Ratio of Local Government of Sub-Province Brebes in 2009 showed it was under average which is 1.29%. It means that Local Government of Sub-Province Brebes could not have opportunities in doing lend. And the counting result of growth ratio showed that the work of Local Government of Sub-Province Brebes was not quite good, that the growth ratio showed positive numbers in 2008 and 2009 which were 10.63% and 11.37%, total income growth were 11.13% and 4.45%, operational expenditure growth were 17.02% and 2.7%, and modal expenditure showed negative numbers which were -0.36% and -33.02%. Based on the above explanation, the researcher suggests the Local Government of Sub-Province Brebes raise their area growth that has been reached by optimizing local potency and the Local Government should take more priority in allocating their budget in modal expenditure.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 09 Jan 2015 02:18
Last Modified: 09 Jan 2015 02:18
URI : http://eprints.umm.ac.id/id/eprint/14549

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