Cash flow statement is one of [the] government financial statement many used by various side. first report can be used to give description hit finance condition, formulation a finance wisdom and serve the purpose of base in investment decision making and agreement with local government. second for dprd, report be one of [the] base for analysis and wisdom formulation. third for society, report give description hits fund use that gatherred for society. fourth for private side, report will be one of base investment taking and agreement with government (centre/ region).
Watchfulness that done this aim to detect unlucky city local government finance performance if is reviewed from money supply report analysis. this watchfulness use that is especially for local government that is supposed this watchfulness result serve the purpose of input and deliberation for local government in finance performance enhanced effort based on cash flow analysis. based on analysis result common size knowable that in operation money supply current show that expense official/ personnel show prosentase highest while for money supply current total enter knowable that has biggest contribution income from counter balance fund. investment money supply analysis result knowable that cash flow out bigger than cash flow enter it. financing activity can prove that money supply current total out bigger than money supply current enter. hit activity non estimation knowable that money supply current enter bigger than current out that used for expenditure pfk.
Dependence level analysis result in various source knowable that the happening of enhanced on dependence level ratio towards cash flow clear of operation activity. based on ability level analysis result pays flower and main long-range loan knowable that good finance performance existence in unlucky city government. cash flow sufficiency level analysis result to fulfill government need so knowable that cash flow sufficiency level to pay ever greater long term liabilities.
Several suggestions that can be submitted from this watchfulness result that is supposed do measurement on performance that achieved during the time by using cash flow statement analysis. the mentioned caused by with cash flow statement analysis so can help unlucky city government to do repair on performance that achieved so that can increase efficient and management effectiveness and region finance control. supposed unlucky city government for permanent has defended on finance performance that achieved during the time.


Keyword : Laporan Arus Kas, Laporan Keuangan, Pemerintah Kota


Laporan Arus Kas; Laporan Keuangan; Pemerintah Kota