Analisis Kinerja Keuangan Daerah Ditinjau dari Rasio Keuangan (Studi Kasus di Kabupaten Jepara Tahun Anggaran 2013-2015)

Saputra, Reza Wahyu and , Fauzan, SE, M.Si, Akt, CA (2017) Analisis Kinerja Keuangan Daerah Ditinjau dari Rasio Keuangan (Studi Kasus di Kabupaten Jepara Tahun Anggaran 2013-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the financial performance of Jepara regency in terms of financial ratio. This research takes plac e in Jepara Regency. The data used in this research is secondary data in the form Budget Realization Report for fiscal year of 2013-2015. Data collection techniques used documentation and interview techniques conducted in Local Government of Jepara Regency. In this study the method used is descriptive comparative by using several financial ratios, namely independence ratio, effectiveness ratio, efficiency ratio, the ratio of harmony, and growth ratio. The results of the research using financial ratios show that: (1) the independence ratio of the fiscal year 2013-2015 average only 14,63% which is very low by showing an instructive relationship pattern. (2) the local revenue effectiveness ratio is already effective with an average 120,03%. (3) the local revenue efficiency ratio has already efficient with an average 1,16%. (4) Based on the ratio of harmony put more funds on routine (operation) spending 76,98% than development (capital) spending 13,46%. (5) for the growth ratio showed positive trend. Thus, the financial performance of Jepara Regency by using analysis of regional financial ratio is sufficiently good.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Analysis of Regional Financial Performance, Independence Ratio,Effectiveness Ratio, Efficiency Ratio, The ratio of Harmony, Growth Ratio
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	REZA WAHYU SAPUTRA
Date Deposited:	03 Apr 2018 12:19
Last Modified:	03 Apr 2018 12:19
URI:	http://eprints.ums.ac.id/id/eprint/61076

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