ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA BANDUNG TAHUN 2008-2012
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Date
2014-12
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Journal ISSN
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Publisher
PROFITA Komunikasi Ilmiah Akuntansi dan Perpajakan, Fakultas Ekonomi dan Bisnis Universitas Mercu Buana
Abstract
This study aims to determine how the performance of local government finance
Bandung by using financial ratios. Tool for analyzing the financial performance of local
governments in managing the financial area by using financial ratio analysis to the budget.
Furthermore, analysis of financial ratios are used to benchmark the level of financial
independence in financing the implementation of regional autonomy, measure effectiveness in
realizing regional income, measuring the financial efficiency in spending are being spent in
accordance with and meet the designation of what is planned, financial activities in spending
local revenues for capital expenditure and find out how much revenue contribution in the
revenue component is local taxes and levies.
The location of this research is meticulous in Bandung local government. The data
analyzed were Realization Reports Revenue and Expenditure in the year 2008 to 2012
analytical tool used to determine the financial performance of the city is the ratio of the
independence, effectiveness ratios, growth ratios, activity ratios, the ratio of the degree of
fiscal decentralization andfiscal capacity ratio.
The results of the study showed that the performance of local government finance
Bandung seen j?om independence ratio inferred dependent, seen j?om Bandung effectiveness
ratio is said to have been effective in the realization of local revenue, the ratio of visible
growth paertumbuhan revenue more years the better, in terms of the ratio activities of local
governments are more likely to use their income instead of operating expenditure to capital
expenditure, based on the ratio of the degree of decentralization, we conclude bandung
getting better j?om year to year because of its dependence on aid center dwindle and when
seen from the ratio offiscal capacity, fiscal capacity bandung not too farfiorn the standard
fiscal capacity of West Java.
Description
Keywords
Perfomance, Analysis offinancial performance, APBD