ANALISIS SERVICE - LEVEL SOLVENCY PADA PEMERINTAH DAERAH KABUPATEN DAN KOTA DI JAWA TIMUR

KHURMATIN, ANIZA (2017) ANALISIS SERVICE - LEVEL SOLVENCY PADA PEMERINTAH DAERAH KABUPATEN DAN KOTA DI JAWA TIMUR. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Service-level solvency of local government as the capacity of local government to supply and maintain the level of services it provides to the community from the perspective of financial information by using index ratio of total asset per capita, index ratio of total equities per capita, and index ratio of total expenditure per capita. The purpose of this research is to describe the condition of the service-level solvency of local government 38 districts/cities in East Java during the period of 2010-2014. The data was collected through documentation by searching for historical data on the published financial statements to the media. The data analysis technique is analysis descriptive comparative and cluster analysis to classify local government that have similar characteristics of service-level solvency. The result of this research shows that all local governments showed improvement trend, Kabupaten Mojokerto was the best local government compared with to other districts, while Kabupaten Pacitan was the worst local government. And the results of cluster analysis of 38 districts/cities in East Java can be form four groups (clusters), wherein groups 1 consists of 16 districts/cities, groups 2 consists of 4 districts/cities, groups 3 consists of 14 districst/cities and groups 4 consists of 4 districts/cities. Key words: Service-Level Solvency, Local Government, Cluster Analysis.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited: 15 Aug 2017 09:11
Last Modified: 15 Aug 2017 09:11
URI: http://eprints.perbanas.ac.id/id/eprint/2791

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