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ANALISIS KINERJA KEUANGAN PEMERINTAH KOTABANJARMASIN SESUDAH OTONOMI DAERAH

SETIAWAN, DODDY (2010) ANALISIS KINERJA KEUANGAN PEMERINTAH KOTABANJARMASIN SESUDAH OTONOMI DAERAH. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this reseach is to determine the Banjarmasin Government City financial performance after regional autonomy implementation and knewing dependence rate to the outer institution. The analysis tool to determine the financial performance of Banjarmasin Government City are value for money (economy, efficiency and effectiveness as measuring rod) for performance measurement and analytical procedure to APBD ratio (independence ratio, region tax value toward PAD, regional retribution, profit ratio of BUMD toward PAD, and other legal PAD ratios). The calculation result of value for money measurement after the regional authonomy 20062008 period, just in 2006 period that economy and efficiency rate more than 100%. It’s mean the Banjarmasin Government City financial performance is not economical and efficient. However, based on comparison with the last reseach, the result by economy rate after regional autonomy shows the Banjarmasin Government City financial performance is better than before. Even though, analytical procedure with APBD ratio shows that regional autonomy purpose is to encourage the regional government to be more empower all potentials had by their region in order to build and develop their region, is have not fully accomplished because the dependence to the outer institution still high. Based on the explanation above, reseacher suggest that it’s better for Banjarmasin Government City to decrease it’s dependence to the outer institution by intensification and extensification to the tax levied, and retribution, maintain the economy, and increase the efficiency & effectiveness level.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics and Business > Department of Accounting (62201)
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 28 Mar 2012 04:03
Last Modified: 28 Mar 2012 04:03
URI : http://eprints.umm.ac.id/id/eprint/1343

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