ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA BANJARMASIN SEBELUM DAN SESUDAH PELAKSANAAN OTONOMI DAERAH

Astuti, Reny Maulidia (2007) ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA BANJARMASIN SEBELUM DAN SESUDAH PELAKSANAAN OTONOMI DAERAH. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study in Banjarmasin City Government with the title "Financial Performance Analysis of Banjarmasin City Government Before and After the Implementation of Regional Autonomy." The purpose of this study to find out how the financial performance of Banjarmasin City Government Before and After the Implementation of Regional Autonomy. The analytical tool used to determine the financial performance of Banjarmasin City Government are (1) Analysis of the budget, which consists of the difference between budget and analitycal analysis procedure, and (2) measurement of value for money (economy, efficiency and effectiveness). The result of the calculation of the difference analysis of budget and budget realization, to the difference between revenues and expenditures after the implementation of regional autonomy, much better than before the implementation of regional autonomy, because the difference is favorable (favorable variance). The ratio of independence prior to the implementation of regional autonomy showed a better value than the ratio of independence after the implementation of regional autonomy. The ratio of local tax revenues after the implementation of regional autonomy showed a better value than before the implementation of regional autonomy. While the ratio of retribution against the PAD indicates the value of the ratio before the implementation of regional autonomy is better than after the implementation of regional autonomy. Furthermore, the ratio of profits from local enterprises to PAD also showed that the ratio before the implementation of regional autonomy is better than after the implementation of autonomy. As for the other ratios PAD valid after the implementation of autonomy showed a better value than before the implementation of autonomy. In general, the ratio of personnel expenditures prior to regional autonomy showed a higher percentage than after the implementation of regional autonomy. The ratio of public service expenditures to total government spending after the regional autonomy have a higher percentage than before decentralization. Thus, it can be concluded that the objectives of regional autonomy to encourage local governments to be more empowering all of its potential in order to build and develop their own regions, has not been fully achieved. Measuring the level of economy, efficiency and effectiveness of Banjarmasin City Government's financial performance after the regional autonomy is less than 100%. So it can be said based on value for money approach, the government's financial performance after the implementation of autonomy better than before the implementation of regional autonomy. Based on the above description, the author can suggest Banjarmasin City Government should reduce its dependence on outside parties to do the intensification and extension of the collection of taxes and levies, as well as maintain the level of economy, efficiency and effectiveness.

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 04:20
Last Modified: 05 May 2012 04:20
URI: http://eprints.umm.ac.id/id/eprint/4356

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