Analisisrasio Keuangan Daerah Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Ekskaresidenan Banyumas Tahun 2013-2017
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Institusion
Universitas Muhammadiyah Surakarta
Author
Saemesti, Eguh
-, Eny Kusumawati, SE., M.M, Ak, CA
-, Eny Kusumawati, SE., M.M, Ak, CA
Subject
HB Economic Theory
Datestamp
2019-11-19 07:48:05
Abstract :
This study aims to determine the financial performance of local governments based on the analysis of regional financial ratios. The design of this research is descriptive quantitative research. The population in this study is the Regency / City of the Ex Residence of Banyumas. The sampling method uses saturated sampling by examining all Financial Statements in the form of the APBD Report and the 2013-2017 Budget Realization Report of the Regency / City of the Ex-Residency of Banyumas, consisting of 4 districts. The sample in this study is the financial statements in the form of APBD Report and Anggran Realization Report for 2013-2017. The analytical methods used in this study are time series, cross sectional, commonsize, index and quantitative descriptive. The results showed that during the period of 2013-2017 the level of independence of the Banyumas Regency / City District was very low. The level of effectiveness of the average effective, the greater average level of harmony is used for operating expenditure. The growth rate of PAD, income, operating expenditure, capital expenditure experienced a positive average growth.
This study aims to determine the financial performance of local governments based on the analysis of regional financial ratios. The design of this research is descriptive quantitative research. The population in this study is the Regency / City of the Ex Residence of Banyumas. The sampling method uses saturated sampling by examining all Financial Statements in the form of the APBD Report and the 2013-2017 Budget Realization Report of the Regency / City of the Ex-Residency of Banyumas, consisting of 4 districts. The sample in this study is the financial statements in the form of APBD Report and Anggran Realization Report for 2013-2017. The analytical methods used in this study are time series, cross sectional, commonsize, index and quantitative descriptive. The results showed that during the period of 2013-2017 the level of independence of the Banyumas Regency / City District was very low. The level of effectiveness of the average effective, the greater average level of harmony is used for operating expenditure. The growth rate of PAD, income, operating expenditure, capital expenditure experienced a positive average growth.
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