ANALISIS KINERJA KEUANGAN PEMDA DENGAN PENDEKATAN ANALISIS RASIO KEUANGAN PADA APBD KOTA BOJONEGORO
| Main Author: | DESY PUSPITA, ASTRIANI |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14457/ |
Daftar Isi:
- The purpose of this study is to analyze the financial performance of local government Bojonegoro viewedfromthe revenue and expenditure budget of the district. Analysis tools that used areautonomy ratio, effectiveness ratio, efficiency ratio, activity ratio, DSCR (debt service coverage ratio), contribution ratio, and growth ratio. The research showed that Bojonegoro treasurer capability estimate year of 2009-2012 which is assessed from autonomy ratio still weak and nondependent, hereinafter the capability in realizing the PAD has been effective and efficiency in managing the PAD of local government of Bojonegoro. The capability of the government assessed from suitability ratio between routine charge and modal charge has not been fitted. It is because the government costs more charge in spending routine charge then modal charge. DSCR (debt service coverage ratio) showed that the local government always shows positive result, it is because the government continuously accomplishing loan. Local government capability assessed from contribution ratio showed that whether local tax and retribution gave big contribution so that they can implement their income. Whereas the government capability assessed from growth ratio of the local government of Bojonegoro has not been optimal, during four years estimate year it undergoes the increase and decrease.