Agung Nugroho, Septian and , Eny Kusumawati, S.E., M.M, Ak, CA (2019) Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota Se-Eks Karesidenan Surakarta Tahun 2014-2018. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The granting of broad autonomy and decentralization opened the way for the government to carry out regional financial management oriented to the public interest. The purpose of this study was to analyze how the financial performance of the Ex-residency Surakarta Regency / City Government was based on the analysis of regional financial ratios and the development of the financial performance of the Ex-Surakarta Regency / Municipal Region Government in 2014-2018 when reviewed in time series and cross section. The population in this study is the Regional Government of Regency / City of the Ex-Residency of Surakarta in 2014-2018. The sample in this study is the financial statements in the form of 2014-2018 APBD Report. This research is quantitative descriptive. The results of the analysis show that the financial performance of the District / City Ex-Surakarta Regency / City Government seen from (1) the regional independence ratio has an instructive relationship pattern, and also the consultative relationship pattern. (2) the effectiveness ratio has a very effective level of effectiveness. (3) the Harmony Ratio can It is said that most of the expenditure budget for operating expenditure compared to capital expenditure. (4) PAD Growth Ratio tends to show positive growth, which means very good. (5) Decentralization Degree Ratio every year tends to always increase in each region. (6) Ratio Regional Financial Dependence shows that the Regency / City of the Ex-Surakarta Regency has a high level of regional dependency. (7) The Ratio of Degree of Contribution of BUMD shows that the Regency / City of the Ex-Residency of Surakarta has received contributions from regional companies towards the receipt of their regional income ranging from 1% - 6% .
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Regional Autonomy, Regional Government, Regional Financial Performance, Financial Ratios |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SEPTIAN AGUNG NUGROHO |
| Date Deposited: | 18 Nov 2019 09:38 |
| Last Modified: | 18 Nov 2019 09:38 |
| URI: | http://eprints.ums.ac.id/id/eprint/78870 |
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