ANALISIS ATAS LAPORAN REALISASI ANGGARAN UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH KOTA BATU

Arafat, Hendra (2010) ANALISIS ATAS LAPORAN REALISASI ANGGARAN UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH KOTA BATU. Other thesis, University of Muhammadiyah Malang.

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Abstract

Budget revenues and government spending is a local government's annual financial plan approved by parliament and confirmed by local regulations. Budgets have authorization functions, planning, monitoring, allocation, distribution, and stabilization. This research was a case study of financial performance based on the government budget realization report in Batu. Budget realization report provides information on the realization of revenues, expenditures, transfers, surplus/deficit, and financing of a reporting entity, each of which is comparable with the budget. The purpose of this study was to measure the financial performance based on the government budget realization report. The data used in this research were secondary data, budget reports for the period 2004-2008. The analysis tools were the financial ratios including the ratio of regional financial independence, effectiveness and efficiency of local revenue, debt service coverage ratio, and growth ratios. Based on the analysis results, it might be concluded that the financial performance of the government in general for the period 2004-2008 were included in both categories. Especially on the effectiveness and efficiency ratios of local revenue, debt service coverage ratio, and growth ratios. On the other hand, the government should continue to improve local revenue in order to improve the financial performance of their region.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 03 Apr 2012 04:33
Last Modified: 03 Apr 2012 04:33
URI: http://eprints.umm.ac.id/id/eprint/1757

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