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Abstract

This study aimed to analyze the financial performance of the City Government of Bogor for the period of 2010 - 2014. The financial performance analysis is performed using ratio analysis such as the degree of decentralization, the ratio of financial independence, ratio of revenue effectiveness, the ratio of direct expenditure compared to total expenditure, the ratio of indirect expenditure compared to total expenditures, and growth ratios. The research concluded that the the ratio of financial independence of City Government of Bogor has a consultatif relation, on the other hand, City Government of Bogor is highly effective in fulfilling its target of achieving its PAD, and also has positive growth over 5 years. But, City Government of Bogor still put its priority in indirect expenditure to total expenditure compared to its direct expense.

Bahasa Abstract

Penelitian ini bertujuan untuk menganalisa kinerja keuangan dari Pemerintah Kota Bogor periode 2010 – 2014. Analisa kinerja keuangan ini dilakukan dengan menggunakan analisa rasio seperti derajat desentralisasi, rasio kemandirian keuangan, rasio efektif pendapatan, rasio belanja langsung dibandingkan total belanja, rasio belanja tidak langsung terhadap total belanja, serta rasio pertumbuhan. Dari penelitian ini disimpulkan bahwa rasio tingkat kemandirian keuangan kota Bogor memiliki hubungan yang konsultatif, di sisi lain, pemerintah kota Bogor sangat efektif dalam merealisasikan pendapatan asli daerahnya, serta memiliki rasio pertumbuhan yang positif. Namun pemerintah kota Bogor masih memprioritaskan anggarannya dalam belanja tidak langsung dibandingkan dengan belanja langsung.

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