Analisis Rasio Keuangan APBD Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kota Kediri

Putri, Atina Rokhmani (2010) Analisis Rasio Keuangan APBD Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kota Kediri. Other thesis, University of Muhammadiyah Malang.

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Abstract

Act No. 22 Year 1999 regarding Regional Government is one of the juridical basis for the development of regional autonomy in Indonesia. In the Act - This law states that the development of regional autonomy at the district and the city was held with regard to the principles - principles of democracy, community participation, equity and justice, and considering the potential and diversity of the region. Financial management systems that either required to manage funds in a transparent, economical, efficient, effective and accountable. The aim of the study is to examine the financial performance of the Government of Kediri based on financial ratios at the Regional Budget (APBD) in 2005-2009. This research use ratio analysis techniques Independence, Effectiveness and Efficiency Ratio PAD, Activity Ratio, Debt Service Coverage Ratio (DSCR), and the ratio of budget growth. The results showed that: (1) The financial performance seen from the ratio of independence were poor and tended to decrease (2) Effectiveness and Efficiency of revenue collection can be categorized as well, the effectiveness ratio was always above 100% and efficiency ratio of less than 100% (3) Ratio activity indicates that the financial performance memproritaskan routine shopping activities that are mandatory and must be filled shopping comparison shopping development (4) Debt Service Coverage Ratio (DSCR) show good financial performance, in addition to the amount of revenue can cover the entire burden of the debt, during the period 2005-2009 Kediri government the opportunity to make loans (5) Ratio of growth showed a positive trend with a significant development, both the PAD and the sector's total income, but spending growth is not stable. In general, the financial performance of the Kediri region based on financial data for Fiscal Year 2005-2009 budget is fine, but the ability of governments to fund their own activities is still lacking and still dependent on external funding sources, primarily from the DAU and DAK. For it is necessary to optimize the revenue potential of restructuring the management of revenues, for controlling the object of taxation, reviewing the relevant legislation in tax rates / levies, strengthening the role and function of Kediri DPPKA to have positive expectations in determining the target of PAD and exercise control over local spending, starting from planning to implementation.

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: 22 May 2012 08:48
Last Modified: 22 May 2012 08:48
URI: http://eprints.umm.ac.id/id/eprint/5706

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