EVALUSI KINERJA KEUANGAN BALAI WILAYAH SUNGAI SUMATERA VII PROVINSI BENGKULU
| Main Authors: | Agustini, Tri Anita, Kamaludin, Kamaludin, Prabawa, Sri Adji |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
Program Magister Manajemen Universitas Bengkulu
, 2014
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| Subjects: | |
| Online Access: |
http://repository.unib.ac.id/7126/1/vol%2015%20no%208%20gb.pdf http://repository.unib.ac.id/7126/ |
Daftar Isi:
- This research was aime d to : (a) evaluate the d evelopment of Ba l a i Wilayah Sungai ABSTRACT Sumatera VII Provin si Bengkulu’s finan cial pe rformance cons ider ed to im plementati on and benefi t aspect of its budget in fi s c al year 2011 – 20 12; and (b) evaluate the develo pmen t of Ba l a i Wilayah Sungai Sumater a VII Pr ovinsi Bengkulu’ s financia l per formance cons idere d to liquidit y and solvency ratio of its financia l report in fi s c a l year 20 11 – 2012. The data that us ed in this research was secondary data from primer source that would get from BWS Sumatera VII Provins i Be n g k u l u which has been audit e d by BPK and also has been an original document in form of RKA KL and financial balance sheet in fis cal year 2011 – 2012. The an a l y s i s tools wer e , firstly; the budget analysis of finan cia l per formance which cons ist of : implementation and bene fi t aspect. Second ly; the financia l ratio analys is which co ns is t of : liquid ity and solven cy ratio. The result of this research con cluded that the financial performance of BWS Sumatera VII in ma naging thei r finance can be said good , both in budget an d financial ratio as pe ct . Financial performance of BW S Sumatera VII can be gathered bas ed on two meth ods, such as: (a ) the meas ure ment of budget ana l ys is, which gathered : in fi s c al year of 2011, th e financial pe r f or man c e of BW S Sumatera VII bein g at the nor ma l position becaus e has be en in th e pe rformance scale of 60 % until 80% , w hile in fiscal year of 2012, the financial perfor ma n ce of BWS Sumater a VII bein g at the normal pos ition be cause has been in the performance scale of 80% until 90 %; (b) th e measure ment of fi n a ncia l ratio analys is, which gathered : in fiscal year of 20 11 and 2 012 , the liquidity ratio which gathered fr om fi nancia l report of BWS Sumatera VII was being in good cate go ry because bot h of year were being in the average standard more than 1 (>1) , while in fi s ca l year of 201 1 and 2012, the solven cy ratio which gathered fr om finan cial repor t of BWS Sumatera VI I was being in good enough category because both of year were bein g in the average standard more of 1 (=1). By this research, it would be better if bu dget an a l ys i s and finan c ia l ratio an a l ys is can be us ed in meas uring the financial pe r f or man c e of BWS Sumater a VII Provinsi Bengkulu. This ma t t e r ca u s e d by both measu r ement can be useful for all side which be con cerned toward BWS Sumatera VII Pr ovinsi Bengkulu to give the clea r direction and co rrect strategy in reaching the vision, mis s ion, purpos e and ob jectiv e of its budget i mplementati on .