Autonomy Area is one of the executed reform form after ending governance New Order. This Matter is affirmed in one mission of GBHN year 1999-2004 mentioning ?Materialization of area autonomy for the agenda development of area and generalization of growth in place Unity State Republic Of Indonesia?.
Pursuant to at problems and changes which is possibility emerge in financial statement analysis as elaborated above, hence writer interest to do research with title : Analysis Financial Statement Area to Assess Performance Local Government Of Sub-Province of Jombang, Technique Analyses used Data:
Ratio Independence ( RK), Rasio Effectiveness and Efficiency, Ratio Activity ( RA), Ratio Growth ( RP). Pursuant to solution and result can be taken by conclusion as follows: ratio of Independence, result the calculation independence ratio in the year budget 2005 until June 2007 were equal to 26,56%, 17,13%, 14,79%, or equal to 19% from the mean of him. Of above independence ratio result showing degradation and increase, this matter indicate that storey;level depended area finance to fund source of ekstem still high enough but in ratio of government sub-province of Jombang can be told good enough.
Efficiency ratio for the year of budget 2005 until June 2007 each of 3,6%, 5,3%, 2,2%, or 3,7% from the mean of him. Calculation of the efficiency ratio can be concluded that governmental performance in releasing expense to obtain PAD can be told less efficient because the happening of improvement per annum him. told less efficient because there are still his increase in the year 2006 high enough.
Result of calculation activity ratio I compatibility in the year budget 2005 until 2007 were equal to 69,12 %, 48!19%, 93,85%, or 70% from the mean of him for routine expenditure. For the expense of development each of 38,45%, 35,26%, 67,68%, or 47,13% from the mean of him. for to natural routine expenditure of degradation in the year 2006 but in year 2007 experiencing of high enough improvement, while for the expense of natural development of increase seen by from the mean of him.
Result of calculation growth ratio in the year budget 2004 (year 2004 only made base on calculation ratio growth of next year) until 2007 for the earnings of area genuiness each of, 28,02%,( 16,26%), 7,17%, (42,81%,), or the mean of him equal to 23%. For the ratio of total growth of earnings each of 9,78%, 10,63%, 56,88%, (36,28%), or 28% from the mean of him. For the ratio of growth of routine expenditure each of 50,65%, 60%, 9,36%, 24,10 or 36% from the mean of him. For the ratio of growth of development expense each of 63%, 67,02%, 43,86%, 22,29% or 49% from the mean of him.


Keyword : Laporan Keuangan Daerah, Kinerja Pemerintah Daerah


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Laporan Keuangan Daerah; Kinerja Pemerintah Daerah