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ANALISIS KINERJA KEUANGAN ATAS ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KABUPATEN MALANG

AKBAR, PRADANA LUWIH (2012) ANALISIS KINERJA KEUANGAN ATAS ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KABUPATEN MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

The research objective was to determine the level of financial performance over the budget in fiscal year 2006-2010 Malang by using the financial ratio analysis. The analysis tools consist of the Independence of Financial Ratios, Effectiveness and Efficiency Ratio of revenue (PAD), Debt Service Coverage Ratio (DSCR), growth ratio, ratio of Harmony. The results showed that in 2006-2010 regional financial independence ratio amounted to 7.33%, 7.80%, 8.33%, 12.05%, 8.50%. The effectiveness of PAD is the ratio of 119.11%, 138.56%, 106.28%, 132.17%, 105.72%. The efficiency ratio for PAD was 3.50%, 3.61%, 3.54%, 3.17%, 1.16%. Debt Service Coverage Ratio (DSCR) is equal to -1420.48; 2.91; 286.97; 129.84; -436.97. Growth ratio of PAD was 28.40%, 21.11%, 19.25%, 52, 62%, -15.02%. Growth ratio of Total Revenue is equal to 45.02%, 14.31%, 12.14%, 9.13%, 16.67%. Ratio of Operating Expenditure Against Total Expenditure amounted to 80.92%, 67.73%, 74.99%, 79.43%, 83.62%. Then the ratio of Capital Expenditure Against Total Expenditure amounted to 17.51%, 32.19%, 25.00%, 20.54%, 16.36%. Based on these results, it can be concluded that the calculation of financial ratios indicate the general performance of Malang regency government when analyzed on a budget can be said to be good. Said to be good because the Government of Malang Regency could increase higher revenue growth over the previous year. But there are some aspects that need to be fixed by the Government of Malang Regency.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Halimatus Zahroh
Date Deposited: 14 Jan 2015 02:36
Last Modified: 14 Jan 2015 02:36
URI : http://eprints.umm.ac.id/id/eprint/14703

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