ANALISIS KINERJA PEMERINTAH DAERAH MALANG RAYA DALAM TINJAUAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH
| Main Author: | PRIBADI, BUYUNG AMARTYA |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2011
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14615/ |
Daftar Isi:
- The research objective was to determine the financial performance of local government of Malang, Malang regency government and local governments of Batu by financial ratio analysis of budget revenues and expenditures of local government. Analytical tool used is the ratio of independence, effectiveness ratio, activity/harmony ratio, and growth ratio. Analysis results of financial performance of local government of Malang, Malang regency governments and local governments of Batu, on average was good enough based on the average ratio for 6 last period. Malang Regency average of independence ratio is 9:10%, effectiveness ratio is 125.59%, activity/harmony ratio: 70.03% for operating expenditure ratio, 14:22% for capital expenditure ratio and 33.06% for growth ratio. Malang City average of independence ratio is 16:49%, effectiveness ratio is 123.99%, activity/harmony ratio: 67.88% for operating expenditure ratio, 19.67% for capital expenditure ratio and 14:38% for growth ratio. Batu City average of independence ratio is 6.00%, effectiveness ratio is 103.15%, activity/harmony ratio: 63.51% for operating expenditure ratio, 28.49% for capital expenditure ratio and 20.70% for growth ratio.From thus three local governments studied, Malang City has independence ratio higher than the others.In the achievement of targets, Malang regency is an area that able to achieved the highest target compared to other governments under study. And for allocation of expenditure, three local governments prefer allocate their money for operating expenses than for capital spending. Malang regency has the highest average of growth ratio.