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ANALISIS KINERJA KEUANGAN DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH PEMERINTAH KABUPATEN GRESIK
Study is to analyze the financial performace of revenue, financial management and regional assets office (DPPKAD) of Gresik in 2011-205 period and it is reviewed from: (1) fiscal desentralization degree ratio, (2) local own source revenue efficiency ratio, (3) local government owned enterprises contribution degree, (4) return capability of the loan of DSCR) ratio, (5) debt ratio towards local revenue. The study is a descriptive research. The data analysis technique has used qualitative descriptive. The analysis result shows that DPPKAD when it is reviewed from (1) fiscal desentralization degree ratio is categorized very effective since the average is 20.61%, (2) local own source revenue efficiency ratio is categorized inefficiency since the average is 339.31%, (3) local government-own enterprises contribution degree is categorized very low, since local revenue from separated result of regional assets management is smaller than total local own source revenue i.e 2.83%, (4) capability of loan return of DSCR ratio is categorized quite well since the minimum of DSCR 2.5 is 13.67%, (5) debt ratio to local revenue is quite well with the average is 0% which means the local government still have adequate capability in retuning their loan.
Keywords : DDF, efficiency PAD,contribution BUMD, DSCR, debt ratio towards local revenue.
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