EL-MUHASABA
Vol 1, No 1: Januari 2010

ANALISIS RASIO UNTUK MENGUKUR KINERJA PENGELOLAAN KEUANGAN DAERAH KOTA MALANG

Wahyuni, Nanik (Unknown)

Article Info

Publish Date
25 Apr 2012

Abstract

This research measures financial performance of local government (PAD) at Malang city using ratio analysis. Local government fund must be spent based on 3 E principles that is economic, efficient, and effective. Moreover, acountability is not simply showing the ability to expend public funds, but including on how to spend economically, efficient, and effective. The result indicates the average of PAD in Malang city is above 100%, although the regular expenses are still above PAD. Therefore, the dependence level to the central government is very high.Kata Kunci :  pengukuran kinerja, APBD, keuangan daerah, analisis ratio.

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Journal Info
EL-MUHASABA
Website

Abbrev

el-muhasaba

Publisher

Universitas Islam Negeri Maulana Malik Ibrahim Malang

Subject

Economics, Econometrics & Finance

Description

El Muhasaba:Jurnal Akuntansi adalah jurnal berkala Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang yang terbit dua kali dalam satu tahun, yaitu Januari dan Juli. Bidang keilmuan yang diterima dalam jurnal ini adalah Akuntansi, Auditing, Sistem Informasi, ...