ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN TAPIN PERIODE 2004 – 2008

Rasidah, Rasidah and Marsidah, Marsidah (2009) ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN TAPIN PERIODE 2004 – 2008. Jurnal Ekonomi Pembangunan, Manajemen, dan Akuntansi, 8 (2). pp. 121-132. ISSN 1693-1610 (In Press)

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Abstract

This research has aim at measuring the financial performance of Tapin Regency in the period of 2004 – 2008 by using financial ratio analysis that deals with Local Receipt (PAD) and Regional Expenditure. Furthermore, it also explores the obstacles faces government in raising PAD and managing expenditure allocation. The static vertical analysis method applies in this attempt through financial reports covering: Balance Sheet, Budget Realization Report, Cash Circulation Report, and Notes on Financial Report. The result reveals that this regency is still in the low rate in terms of Autonomy Ratio and under an instructive relationship pattern to central government. Besides, it gets categorized affective in affectivity ratio measurement but highly dependant to central government in terms of fiscal decentralization ratio. Its regional income growth ratio is considered sufficient and its activity ratio shows that indirect expenditure is dominant and higher than total regional income. The obstacles faces the government are low awareness of the public, limited capacity of the staffs, weakness in planning, weakness in internal monitoring, and constraint in determining the equal expenditure to the local receipt.

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Arief Mirathan
Date Deposited: 04 Sep 2013 23:07
Last Modified: 04 Sep 2013 23:07
URI: http://eprints.unlam.ac.id/id/eprint/63

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