CD-ROM

Analisis Kinerja Keuangan Dinas Lingkungan Hidup Kota Malang Tahun Anggaran 2017-2019 (CD + Cetak)

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Regional financial performance is one measure that can be used to see the region's ability to carry out regional autonomy. The form of performance appraisal is in the form of financial ratios which are formed from the elements of the Regional Head's Accountability Report in the form of APBD calculations. Financial Performance Measurement is very important to assess the accountability of local governments in managing local finances. Accountability is not just the ability to show how public money is spent, but includes the ability to show that public money has been spent efficiently, effectively and economically.
This study uses measurements based on the analysis of expenditure variance, independence ratio, effectiveness ratio, growth ratio and compatibility ratio. The results show that Dinas Lingkungan Hidup Kota Malang in the 2017-2019 from analysis of expenditure variances shows that there was a negative balance. The independence ratio shows in the pattern of delegative relationships. The effectiveness ratio shows that in 2017 and 2019 are categorized as quite effective, while in 2018 is less effective. The ratio of income and expenditure growth are categorized as low growth. The suitability ratio shows the budget allocation for operating expenditures is higher than capital expenditure in 2017 and 2019, while in 2018 operating expenditure is lower than capital expenditure. From the ratio of direct and indirect expenditure, the budget allocation was higher for direct expenditure in 2017 and 2018, while in 2019 direct expenditure was lower than indirect expenditure.
Keywords: Analysis, Performance, Regional Finance, Ratio

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

114 MJN2020 ZAH a

Penerbit

Malang : Program Studi Manajemen Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang., 2020

Deskripsi Fisik

PDF, 3.611 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

114 MJN 2020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PERFORMANCE
ANALYSIS
REGIONAL FINANCE
RATIO

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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