ANALISIS KOMPARATIF KINERJA KEUANGAN ANTAR DAERAH di PROVINSI KALIMANTAN SELATAN

Sari, Rini Agustina Permana (2007) ANALISIS KOMPARATIF KINERJA KEUANGAN ANTAR DAERAH di PROVINSI KALIMANTAN SELATAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research was conducted on 11 (Eleven), the Government District in South Kalimantan province with the title "Comparative Analysis of Regional Intergovernmental Financial Performance in South Kalimantan Province." The purpose of this study to find out how the financial performance of local government in South Kalimantan province. By comparing the performance of local governments to determine which ones deserve to be a benchmark in the achievement of financial performance. The analytical tool used to determine the financial performance of local government are (1) Analysis of the budget, which consists of the difference between budget and analitycal analysis procedure; a budget calculation ratios. The result of the calculation of the difference analysis of budget and budget realization, to the difference between revenues and expenditures are relatively good because there is a difference in a favorable (favorable variance). In general, the level of dependency of local government in South Kalimantan province on the central and provincial government assistance is still very high. Banjarmasin City Government considered the most independent. While Hulu Regency North River are considered to have the lowest level of independence. The ratio of local tax revenues tend to decline. Banjarmasin City Government is considered to be capable of optimizing the area of tax collection. Tapin District has assessed the performance of tax collection of the worst. The ratio of levies to total PAD tends to increase. Performance of levy collection Hulu Regency North River is considered the most good, while Tapin District has assessed the performance of collection of the worst retribution. The level of local enterprises to PAD earnings ratio tends to fluctuate. Local governments, enterprises profit performance of PAD is best Banjar Regency. While the performance of local governments that its profit enterprises worst is the City of New Banjar. The ratio of other legitimate PAD to PAD are likely to fluctuate. Tapin County Government considered the best in others the ratio of PAD was legitimate to PAD. While the worst is New banjo City government. If measured on the basis of budget, it was concluded that the Government of Banjarmasin City Government City with the best financial performance while Tapin District is a district with the worst financial performance. Thus, Banjarmasin City Government deemed appropriate as a benchmark in the achievement of financial performance in the scope of local government in South Kalimantan province. Based on the above description, researchers can suggest local government should reduce its dependence on outside parties to improve the investment growth in the region and to the intensification and extension of the collection of taxes and levies.

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: 21 Jun 2012 04:42
Last Modified: 21 Jun 2012 04:42
URI: http://eprints.umm.ac.id/id/eprint/8936

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