Analisis Rasio Keuangan Daerah Sebagai Kinerja Pemerintah Kabupaten Sukoharjo Tahun Anggaran 2011-2015

Eko Prastyo, Arip and -, Drs. Yuli Tri Cahyono, M.M, Ak, CA. and -, Dra. Rina Trisnawati, M.Si, Ph.D, Ak, CA. (2018) Analisis Rasio Keuangan Daerah Sebagai Kinerja Pemerintah Kabupaten Sukoharjo Tahun Anggaran 2011-2015. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

ABSTRACT ANALYSIS OF REGIONAL FINANCIAL RATIO AS ASSESSMENT OF GOVERNMENT PERFORMANCE OF SUKOHARJO DISTRICT IN YEAR 2011-2015 This study aims to analyze the performance of the local government of Sukoharjo Regency by using independence ratio, effectiveness ratio, efficiency ratio, harmony ratio, growth ratio and debt service coverage ratio. The type of research in this study is quantitative descriptive research. The data used in this study is secondary data in the form of Sukoharjo District Government Financial Statements 2011-2015 obtained by using documentation techniques. Data analysis method uses financial ratio analysis. The results showed that the independence ratio was still very low with an average of 18.02% but continued to increase every year. The effectiveness ratio tends to be effective with an average of 116.04% while the efficiency ratio has been efficient with an average of 95.30%. In the ratio of harmony of the DPPKAD of Sukoharjo Regency is still prioritized for routine expenditure (Operation) 84.84% than for development expenditure (Capital) 15.02%. The growth ratio shows positive trends except for capital expenditure items, there are negative ones. Debt service coverage ratio is more than 2.5% standard capability. Thus, the performance of the Sukoharjo District Government based on the analysis of regional financial ratios is quite good Keywords: Local Government, Financial Performance, Financial Ratios.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Pemerintah Daerah, Kinerja Keuangan, Rasio Keuangan
Subjects: Q Science > Q Science (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ARIP EKO PRASTYO
Date Deposited: 08 Nov 2018 06:36
Last Modified: 08 Nov 2018 06:36
URI: http://eprints.ums.ac.id/id/eprint/68271

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