Rega Salvian Bhaskara


This research represents descriptive research by describing and analyzing data was obtained. The research object is The Government of Malang town with title ?The Analysis of Financial Performance of Malang Town Local Government Based on Balance Phenomenological.? The objective of this research was to know development of financial performance of Malang Town
Local Government was measured by balance phenomenological. The analyzer used to measure financial performance of Malang Town Local Government is by financial ratio include liquidity ratio, solvability ratio and leverage ratio. The result of financial ratio analysis since 2005 ? 2007 indicated that (1) Current ratio keep increasing from ideal limit as 200%, so that indicated over liquid indication (2) Cash ratio that more increasing describe there is over cash (3) Quick ratio that increase indicated asset most liquid guarantee that short time debt
would keep increase. (4) Working capital to total asset ratio that increase describe autonomous and providing fund to daily activity would keep increase. (5) Solvability ratio that keep increase indicated that autonomous increase and also
development physical tools and equipment keep conducted. (6) Debt to equity ratio downturn so that risk for creditor to give low loan. (7) Debt to modal asset ratio also down indicated that local government was not too burdened by debt. From the financial ratio analysis result able to be concluded that in general financial performance of Malang Town Local Government would be better. This can be seen from liquidity ratio and solvability that keep increase and leverage ratio that keep decline. Based on conclusion above, researcher able to give suggestion that The Malang Town Local Government should be conducted cash management.


Neraca; Analisis Rasio