Detail Inovasi Perguruan Tinggi

Tema: PROFITA Komunikasi Ilmiah Akuntansi dan Perpajakan ISSN : 2086-7662 Vol. 6, No.3, Desember 2014
Perguruan Tinggi: Universitas Widyatama
Jenis/sdm: dosen/0204127503

Tahun: 2014

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.