ANALISIS KINERJA KEUANGAN PEMERINTAHAN DAERAH KABUPATEN LAMPUNG BARAT SEBELUM DAN SESUDAH PEMEKARAN DAERAH OTONOM BARU

YOLANDA, YOLANDA and Daud, Rochmawati and Aspahani, Aspahani (2020) ANALISIS KINERJA KEUANGAN PEMERINTAHAN DAERAH KABUPATEN LAMPUNG BARAT SEBELUM DAN SESUDAH PEMEKARAN DAERAH OTONOM BARU. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to analyze the financial performance of the regional government of West Lampung Regency that before and after the expansion of the new autonomous regions using financial independence ratio analysis, effectiveness ratio, financial efficiency ratio, spending activity ratio and growth ratio. The type of this research is a qualitative quantitative descriptive (mixed method). The data used is secondary data, namely the Realization Report of the Regional Budget of West Lampung Regency from 2010 to 2017. The method of research on the data is financial ratio analysis. The results showed that the percentage of the effectiveness of local revenue, efficiency of regional finances, activity (harmony) of expenditure and growth in local revenue decreased after regional expansion. Meanwhile, regional financial independence has increased but still shows a very low criterion. This suggests that the expansion of new autonomous regions has not improved the financial performance of the parent district (West Lampung). Keyword: Financial Performance, Regional Expansion, Regional Government Financial Ratios

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kinerja Keuangan, Pemekaran Daerah, Rasio Keuangan Pemerintah daerah
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG179 Personal finance J Political Science > JS Local government Municipal government
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 7723 not found.
Date Deposited:	03 Sep 2020 02:09
Last Modified:	03 Sep 2020 02:09
URI:	http://repository.unsri.ac.id/id/eprint/34360

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