ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN MALANG

Ernawati, Ike (2009) ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is descriptive study that describes and analyzes collected data. The object of this study is Residence Government in Malang entitled “An analysis on Financial Performance of Residence Government in Malang”. The purposes of this study are to describe the financial performance of residence government in Malang year 2006-2008. The analysis that is used in this study to measure the financial performance of residence government in Malang is financial ratio that includes liquidity ratio, solvability ratio, leverage ratio, independent ratio and effecivity ratio and analysis of common size from cash flow record. The result of analysis from financial ratio year 2006-2008 shows that (1) current ratio ongoing increase from ideal limit of 200%, so that is shows overliquid symptoms (2) more increase cash ratio describes the existence of excess cash (3) more increase fast ratio shows the most competence that guarantee ongoing increase of short-term obligation. (4) Solvability ratio shows the increment of independent description and the development of physical facilities run continuously (5) debt ratio toward equity occurs depreciation so that the risk for creditor to give debt is low (6) debt ratio toward capital asset that also decrease shows that regional government is not being charged by debt (7) independence ratio shows the great increment in dependence level of regional government toward lower urban government (8) effectivity ratio wholly effective because according to Mahmudi minimum number that is categorized is 100% while the result is more than minimum number. While, for the result of analysis from common size shows that residence government in Malang still dependent on urban government. It is where the fund from year of 2006-2008 always shows the highest percentage than other parts. Based on the result of study, the researcher can give suggestion that it is better for residence government in Malang having cash management

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anwar Jasin
Date Deposited: 13 Apr 2012 06:22
Last Modified: 13 Apr 2012 06:22
URI: http://eprints.umm.ac.id/id/eprint/2180

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