ANALISIS KINERJA KEUANGAN PADA APBD PEMERINTAH KABUPATEN BANJAR KALIMANTAN SELATAN

Abstract

The objective of this research is to analyze the financial performance of local budgeting and expenditures (APBD) of Banjar regency govern-ment within the period of 2006 until 2010 based on region financial ratios. Data analysis technique used in this research is a descriptive quantitative technique analysis, which is a calculation based analysis in describing or revealing the level of financial capacity based on region financial ratios. The analysis process was started since field data collection. The collected data is in the form of financial statements. The financial statements are reviewed and categorized, to make it possible to be analyzed. Based on this research, the ongoing of five year budgeting & expenditures (APBD) of Banjar regency government showed a poor performance. It can be seen from the calculation and analysis of region financial ratios that shows a poor and tend to decrease percentage in each year. As the ratio of the percentage of revenue growth of 180.08 % in 2006 decreased to 31.95 % by the year 2010. It can be concluded that Banjar regency government has not been able to improve its financial performance for the region cons-truction and development. It is suggested to find a potential revenue source as a strategic policy to increase local government revenue in order to improve government performance, and it is suggested to have appropriate economic development strategies in order to achieve the development vision and mission of Banjar regency government.