CASH FLOW STATEMENT SEBAGAI SALAH SATU ALAT UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH DATI II KABUPATEN MALANG( Studi Kasus Pada Pemerintah Daerah Dati II Kabupaten Malang )
| Main Author: | RETNANINGTYAS, ADI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/9986/1/CASH_FLOW_STATEMENT_SEBAGAISALAH_SATU_ALAT_UNTUK_MENILAI_KINERJA_KEUANGANPEMERINTAH_DAERAH_DATI_II_KABUPATEN_MALANG.pdf http://eprints.umm.ac.id/9986/ |
Daftar Isi:
- This research uses case study is quantitative approach with the heading "Cash Flow Statement as One Tool To Assess the Performance of Local Government Finance Dati II Malang Regency." The purpose of this study was to assess the financial performance of the Local Government Dati II Malang Regency based on cash flows and also to determine the extent to which local government performance in managing cash and cash equivalents. The main function of financial statements, especially cash flow statement is useful to provide relevant information about cash receipts and payments both national and local governments during the accounting period and also become a tool of accountability cash inflows and outflows. This suggests that the cash flow statement can be used as a tool to assess the financial performance of local governments, which can be assessed with a common size and ratio of cash flow (cash flow ratio analysis). The object of this study is the Local Government Dati II Malang District for the years 2003-2005 using the direct method in preparing the cash flow statement. The analytical method used is the cash flow statement with a common size and selected four groups of ratios is to measure the level of dependence on a variety of sources that can be seen from operating, investing and financing. Level of ability to pay interest and principal long-term loan payments and the ratio of total financial resources required for long-term debt. The adequacy of cash flow to meet the needs of government as seen from the long-term debt payment, reinvestment and closing loans. And the efficiency ratio of cash flow return on assets. From the result of common size is almost entirely in cash receipts from operating activities amounted to 99.99% for 2003, 99.96% for 2004 and 99.79% for the year 2005. The ratio of cash flow used during the three year period of observation can be good value for: Degree of dependence on various sources on: operating activities 15.2% in 2003, investing activities -6.1% in 2005 and 0.4% financing activities in 2003. Level of ability to pay interest and principal on long-term debt ratio pambayaran 82.4% in 2005 and the total sources of funds needed to pay for long-term debt 0.2% in 2005. The adequacy of cash flow to meet the needs of the government of long-term debt 1.2% in 2005, the reinvestment 16.2% in 2005 and the closing of debt 2.1% in 2005. and efficiency of 0.4 in 2003 and 2005. The conclusion is a poor district of local government is considered to be good because the level of ability to pay interest and long-term loans, the adequacy of cash flow to meet the needs of government, and efficiency even though the level of dependence on various sources are still high.