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ANALISIS KINERJA KEUANGAN PENDAPATAN DAN BELANJA DAERAHPADA PEMERINTAH DAERAH KABUPATEN BANYUWANGI

Ferlina, Ameilia (2013) ANALISIS KINERJA KEUANGAN PENDAPATAN DAN BELANJA DAERAHPADA PEMERINTAH DAERAH KABUPATEN BANYUWANGI. Other thesis, University of Muhammadiyah Malang.

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Abstract

The concrete manifestation from the implementation of regional autonomy is a broad authority of delegation, tangible and accountable to local government with proportionately. The ability of local governments to manage finances is reflected in the local budget (APBD) which describes the ability of local governments to finance the implementation of development tasks, as well as equity and justice with developing the full potential of each region. To measure the ability of local governments in managing their finances it is necessary to an analysis of the financial performance of the local budget. The interesting of the Banyuwangi Regency for further study about financial performance because it has a good economic development and has a lot of potential that can be explored for sources of local revenue. The purpose of this research was to decrypt the financial performance revenue and expenditure of Banyuwangi Regency in terms of independent ratios from regional financial, the ratio of PAD effectiveness, ratio efficiency region financial, harmony ratio, growth rate and the proportion of the budget. This research type is descriptive research with the object of study in (BPKAD). Secondary data that needed is a budget of fiscal year 2007-2011. Data collection methods used in this study is a documentation. Analysis of data used: (1) the independent ratios from regional financial, (2) the ratio of PAD effectiveness, (3) ratio efficiency region financial, (4) harmony ratio, (5) growth rate, (6) the proportion of the budget. From research result obtained that the level of financial independence that is considered less independent by 7.3 percent, which means that for 92.7 percent were dependent on the central government. The effectiveness of the PAD showed that highly effective (115.9%). The average level of efficiency of regional finance 98.8% were classified as less efficient. Compatibility level regional expenditures show the results of routine expenditure (68.94%) is greater than the development (31.5%). The growth rate show positive revenue but relatively small on rate 17.13%,. Rate proportion (share) in income and expenditure disproportionate.

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: 16 Jan 2015 04:09
Last Modified: 16 Jan 2015 04:09
URI : http://eprints.umm.ac.id/id/eprint/14830

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