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ANALISIS RASIO KEUANGAN APBD UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH KOTA BLITAR (Studi Pada Kantor Pemerintah Daerah Kota Blitar)

Cahyaningtyas, Eksi Harum (2013) ANALISIS RASIO KEUANGAN APBD UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH KOTA BLITAR (Studi Pada Kantor Pemerintah Daerah Kota Blitar). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research use descriptive analysis method with data collecting technique documentation. The data which is used in this research is Financial Statement of Local Government of Blitar from 2009-2011. While monetary ratio analysis which used in this research is in the form of monetary independence ratio of area, ratio of share, effectiveness ratio and efficiency of PAD, compatibility ratio, growth ratio. Result of research indicate that mean of RKKD during range of time 2009-2011 is 11,39% which mean depended local government to fund aid of ekstern is still high. Ratio of Share is 10,51%, which mean in the year 2009-2011 PAD not yet given optimal contribution to totalizeing expense. Ability of local government to realize PAD have been told is effective, because effectiveness ratio is 106,09%. In general, the strive of local government to digging PAD efficiently have succeeded, because the mean during year range of time 2009-2011 is not more than 5%. In the year of 2009-2011 the Local Government of Blitar give more priority of governmental expense allocation to operational expense. The mount growth of PAD during range of time 2009-2011 experiencing of improvement, but the make-up of component of PAD still smaller compared to the make-up of PAD year 2009-2011, so the ratio of growth remain to show of degradation. From all of those ratio analysis show that monetary performance of Local Government of Blitar can be told in a good condition.

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: 15 Jan 2015 07:39
Last Modified: 15 Jan 2015 07:39
URI : http://eprints.umm.ac.id/id/eprint/14803

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