ANALISIS AKTIVITAS OPERASI LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH (Studi Kasus Pada KPKD Provinsi Kalimantan Selatan)
This Research represent case study KPKD Provinsi Kalimantan South with title “ Analysis Activity Operate For Cash Flow Statement To Measure Monetary Performance of Government “. Target of this research is to know monetary performance of Local Government Of Province of Kalimantan South if measured to use cash flow statement analysis of operation activity In this research of writer limit problems only at monetary performance variable which only menitikberatkan in course of record-keeping of its operation activity report for year 2007 - 2009. In this research is used by analysis time series, that is evaluating governmental cash flow statement elements during period 2007-2009. As for phases in this analysis cover : analysis of size Common can be used to evaluate organizational performance which compared to between year, monetary Performance ratio analysis which cover Storey;Level depend on various source, Mount sufficiency of cash flow to fulfill requirement of governance, Efficiency storey;level result of return of cash flow of Storey;Level and asset of likuiditas Result of research show monetary performance of Local Government Of Kalimantan South in the year 2009 less good in comparison with year 2008, evaluated from analysis mount depend on various source show the condition of which enough nicely, Pursuant to analysis mount efficiency result of return of cash flow of asset indicate that, monetary performance of Local Government Of good Kalimantan South because ratio mount dizzy natural efficiency of katan, Pursuant to analysis mount likuiditas, can be concluded that monetary performance of Local Government Of Kalimantan South have nicely fully can close over its current liabilities. Pursuant to analysis of common monetary performance ratio analysis and size, hence can be concluded that in general monetary performance. Local Government Of Kalimantan South have enough nicely Pursuant to conclusion above writer of implication can in order to supporting its form of public akuntabilitas, Local Government Of Kalimantan South very need to evaluate and performance analysis to entire/all its activity, To increase cash inflow of activity operate for also can be done/conducted by improving earnings of counter balance fund of Central Government that is part of area from result of Iease
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