ANALISIS KINERJA KEUANGAN ANGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PADA PEMERINTAH KABUPATEN TRENGGALEK

Astanti, Mergy Tri (2007) ANALISIS KINERJA KEUANGAN ANGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PADA PEMERINTAH KABUPATEN TRENGGALEK. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study in Government Trenggalek with the title of Financial Performance Analysis Government Revenues and Expenditures (Budget) on the Government Trenggalek The purpose of this study is to investigate and measure progress and evaluating the financial performance of areas that have been implemented by District Government of Psychology. The analytical tool used to determine how performance Local Government finance in the acquisition and Trenggalek financial management using financial ratio analysis of self-sufficiency ratio, the ratio of effectiveness, efficiency ratio, activity ratio, Debt Service Coverage Ratio (DSCR), and growth ratios. From the analysis of self-sufficiency ratio in the 2003-2006 is 4.13%, 6.45%, 5.89%, 5.69%. The results of the analysis in the 2003-2006 effectiveness ratio is 108.14%, 123.43%, 120.49%, 86.81%. Results efsiensi ratio analysis from 2003 - 2006 was 9.64%, 7.43%, 6.14%, 5.47%. Result analysis of the ratio of activity for shopping routine from the year 2003-2006 was 70.65%, 69.66%, 70.81%, 73.16%, while the results ratio analysis of activities for development spending in the 2003-2006 is 29.35%, 30.34%, 29.19%, 26.84%. DSCR can not be calculated. The result of ratio analysis average growth from the year 2003-2006 for revenue is 51%, for PAD is 56%, to total expenditure is 53%, for routine expenditure is 49%, whereas development spending is 70%. From the results of some analysis above the Government ratio Trenggalek independence is still low, judging from the ratio of effectiveness have been effective, judging from efficiency ratio was efficient, from analysis of the use of activity ratio of budget funds more widely used for routine expenditure. While the views of ratio analysis shows the growth rate of spending growth is faster than with an average growth rate of revenue each year. Based on the above conclusions, the writer implies that should improve its revenue, expenditure management area preferably local governments pay more attention to the construction sector who have multiple effects.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 05 May 2012 04:07
Last Modified: 05 May 2012 04:07
URI: http://eprints.umm.ac.id/id/eprint/4351

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