ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA BATU
ABSTRACT Budget revenues and expenditures (budget) is a local government annual financial plan approved by parliament and confirmed by local regulations. Budgets have authorization functions, planning, supervision, allocation, distribution, and stabilization. This research is a case study on the financial performance based on the Stone City Government Budget report. Budget Report provides information onabout the realization of revenues ,expenditures ,transfers ,surplus / deficit ,and financing of a reporting entity , each of which is compared to its budget . The purpose of this study was to measure the financial Performance based on the Stone City Government Budget report. The data used in this research is secondary data that is consolidated budget in 2006-2009. The analysis tools are the financial ratios including the ratio of local financial independence, effectiveness and efficiency of local revenue, debt service coverage ratio, the ratio of growth and the contribution ratio. Based on the results of data analysis and discussion that has been done, it can be concluded that the financial performance at the Stone City Government from the year 2006-2009 are generally included in both categories of self-sufficiency ratio, efficiency ratio, the ratio of Debt Service Coverage Ratio, the ratio of revenue growth, ratio of revenue growth, capital expenditure growth, the ratio of tax contributions that it needs in the preserve. While the ratio of effectiveness, the growth of expenditure and contribution levy is less good.