Analisis Laporan Kinerja Keuangan Pemerintah Kota Surakarta Tahun Anggaran 2007-2009.

Oleh :
Intan Purnama Sari - F3308068 - Fak. Ekonomi dan Bisnis

The purpose of this study was to assess the performance of the Government of Surakarta fiscal year 2007-2009. The data used in this study is the financial report of Surakarta Government Budget Year 2007-2009 budget. The research method used is the ratio, the ratio of spending balance, liquidity ratio, solvency ratio, leverage ratio and the ratio of self-reliance. Results obtained from this study indicate that: (1) There is positive trend ratio, income, expenditure and financing of the average increases. (2) Based on the ratio of overall spending balance in conditions that are not ideal because it still dominates the indirect spending each year. (3) On liquidity ratios in 2007 and 2008, the Government of Surakarta in good because of the resulting ratio of more than 1, but in 2009 a ratio less than 1. (4) The solvency ratio, the City Government of Surakarta in a very solvabel because total assets is greater than the total debt with an average ratio of 124.86: 1. (5) The leverage ratio, the financial condition of the City Government of Surakarta is very good because it has a bigger budget when compared with funds borrowed from creditors with an average average ratio of 123.86: 1. (6) While on self-sufficiency ratio, the average figures show 22.41% were between 0-25% classified as having a meaningful pattern of relationships instructive central government intervention is still high, especially towards the acceptance and assistance central government in the form of the General Allocation Fund. (7) In general the City Government of Surakarta has the discipline in financial administration, it is seen from the accuracy of recording transactions. (8) An increase in facilities and infrastructure of local officials resulted in increased regional expenditure and financing. The conclusion of this study is the Government of Surakarta City has implemented policies to improve performance in spite of policies that have not been realized properly, which can be seen from the current ratio in 2009 is the result less than 1 and Surakarta conditions are not ideal because it still dominates the indirect spending each year Based on the results of the study, it recommend advice to the Government of Surakarta to improve services, explore other revenue sources to increase revenue and curb spending areas. Key words: Local Government, Financial Performance, Financial Ratios