Hidayah, Zaky and , Dr. Banu Witono, S.E., M.Si., Ak., C.A. (2021) Analisis Rasio Keuangan Daerah Untuk Mengukur Kinerja Keuangan Pemerintah Daerah Kabupaten dan Kota di Provinsi Jawa Tengah Tahun 2015-2019. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The granting regional autonomy opens the way for local goverment to manage regional finances that are oriented towards the public interest. This study aims to analyze the financial performance of district and city goverments in Central Java by using regional financial rations. This research method is a quantitative descriptive method. The population in the study were 29 district and 6 cities in Central Java in 2015-2019.. The sampling technique in this study used the saturated sample method or census sampling. The result showed that the ratio of the degree of decentralization had an average of 17% which was included in the low category. The independence ratio has an average of 23% when viewed from the criteria included in very low criteria with an instructive relationship pattern. The PAD effectiveness ratio has very effective criteria. The capital expenditure ratio has met the average capital expenditure with an overall average of 20%. The liquidity ratio shows that it is very smooth in meeting its short-term obligations. The solvency ratio shows that it is very safe in fulfilling all its obligations. Profitability ratios tend to fluctuate.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | local government financial performance, financial performance analysis, financial ratios |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ZAKY HIDAYAH |
| Date Deposited: | 18 Dec 2021 01:49 |
| Last Modified: | 18 Dec 2021 01:49 |
| URI: | http://eprints.ums.ac.id/id/eprint/96197 |
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