ANALISIS RASIO UNTUK MENGUKUR KINERJA PENGELOLAAN KEUANGAN DAERAH KOTA MALANG
Abstract: This research measures
financial performance of local government (PAD) at Malang city using ratio
analysis. Local government fund must be spent based on 3 E principles that is
economic, efficient, and effective. Moreover, acountability is not simply
showing the ability to expend public funds, but including on how to spend
economically, efficient, and effective. The result indicates the average of PAD
in Malang city is above 100%, although the regular expenses are still above
PAD. Therefore, the dependence level to the central government is very high.
Penulis: Nanik Wahyuni
Kode Jurnal: jpakuntansidd1000240
