PENERAPAN BALANCE SCORECARD SEBAGAI ALAT UKUR KINERJA MANAJEMEN PADA PT. PERKEBUNAN NUSANTARA X (PERSERO) PABRIK GULA NGADIREJO KOTA KEDIRI
| Main Author: | Ariana, Mei Ayu |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2011
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14593/ |
Daftar Isi:
- This study is a case study in the City and County Mojokerto with the title "Analysis of Financial Performance Budget areas (budget) In Mojokerto City Government and the Government of Mojokerto regency." The purpose of this study is to analyze the financial performance of the City and the Regency of Mojokerto in managing finances. And to find out which financial performance is best between the two regions. The analytical tool used is the ratio of Regional Financial Performance consists of: Ratio of Regional Financial Independence, Effectiveness and Efficiency Ratio, Ratio Activity / Harmony, Growth Ratio. From the calculation in this study, showed that self-sufficiency ratio of Mojokerto City Government has increased by an average of 8.62% per year, while the Mojokerto regency government has decreased by an average of 9:06% per year. this means that the independence of Local Government and the City of Mojokerto regency was good enough in itself to finance government activities, development and service to the community although there is still a dependence on external parties. The ratio of the effectiveness of the Government of the City and County of Mojokerto in general is said to be effective because its effectiveness ratios showed more than 100% with annual average of 124.20% Municipal Government, whilw For Mojokerto regency government of 113.62%. Mojokerto City Government efficiency ratio shows fluctuations from year to year with an average of 4.26%, while the Government District showed an increase from year to year with an average of 4.47%. This shows that the ratio of efficiency at both the Government is already good or efficient because the results showed the ratio is less than 1 or 100%. The ratio of activity indicates that the Government of the City and County of Mojokerto in allocating funds puts spending more operating expenditure (routine) compared to capital expenditures (construction). Growth Ratio PAD Mojokerto City and County Government equally decreased from year to year with an average of 17.74% for the City of Mojokerto, while for the Mojokerto regency government an average of 9.56%. This shows that the ability of the two regions to maintain and enhance its success has been achieved from period to period is still not good because its earnings growth rate is always decreased.