@thesis{thesis,
		author={  Eny Kusumawati and Pebrianto  Rendy},
		title ={Analisis Rasio Keuangan Daerah untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota Eks Karesidenan Yogyakarta Tahun 2013-2017},
		year={2019},
		url={http://eprints.ums.ac.id/79058/},
		abstract={This study aims to determine the financial performance of the Ex-residency Regency /
Yogyakarta Regional Government based on regional financial ratio analysis. The design
of this research is quantitative descriptive research type. The population in this study is
the Regency / City of the Ex-Residency of Yogyakarta. The sampling method uses
saturated sampling, which is by examining all Financial Statements in the form of
APBD and Realization Report of Ex-Yogyakarta Regency / Municipal Budget in 2013-
2017, consisting of four districts and one city. The analytical methods used in this study
are time series, cross sectional, common size and index. The results of the analysis show
that during the period of 2013-2017 the average level of effectiveness was effective. A
greater level of harmony is used for operating expenditure than for capital expenditure.
The growth rate of PAD, income, operating expenditure and capital expenditure
experienced a positive average growth. The level of regional financial independence is
still relatively low because it is in the category of instructive and consultative relations.}
		}