Analisis rasio likuiditas solvabilitas, dan kemampuan keuangan otonomisasi atas laporan keuangan pemerintah Kota Gorontalo, 2007-2009

• Main Author: AGUS, Zamronie
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2010
• Subjects: Economic Development and Growth; Financial Economics; Government Studies
• Online Access: https://repository.ugm.ac.id/87642/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=48506
• Institution: Universitas Gadjah Mada

This research aims to analyze the financial ability in doing the otonomy, analysing the liquidity, solvability and financial leverage to measure the finance ability of Pemerintah Kota Gorontalo. The financial ration analysis provides important information to stakeholders both internal and external in the financial related decision making process. This research adopts quantitative analysis approach by clustering the financial report based on its classification, and then calculating it using both vertical and horizontal ratio. The analysis is based on the interview to stakeholders (primary data), and on the Financial Report 2007-2009 of Pemerintah Kota Gorontalo. The findings reveal that based on the financial capability analysis of Pemerintah Kota Gorontalo in implementing regional autonomy from 2007 – 2009, the fiscal decentralization ratio is relatively small average of 11,52 percent the financial dependecy ration to the central government is relatively high average of 83,13 percent, and the financial self-sufficiency ratio is relatively small average of 13,11 percent. However, the government’s performance in conducting the autonomy is relatively good, which is characterized by the increase of PAD significantly from year to year. In terms of the effectiveness of PAD achievement, taxes and levies in 2007 and 2008 showed quite effective, but less effective in 2009. This is caused by the budgetary slack when setting the Regional Budget. Based on the financial ratios analysis, the research indicates that during 2007-2009 there was an underperforming financial situation caused by the increase in current liabilities and the decrease in current assets which affect the financial liquidity of Kota Gorontalo. In 2007 and 2008 the financial situation of Kota Gorontalo was liquid, but not in 2009. In terms of Solvability, year 2007-2009 indicated the state of solvable, but the ratio showed a decline significantly from year to year. Leverage ratio in 2007 showed that the equity and regional capital assets could guarantee the payment of government debt in relatively good, because in 2007 the government debt is relatively low. However, in 2008 and 2009 there was an increase in government debt guaranty This situation caused by the increase in government debt which was relatively high compared to the increase in equity funds and capital assets owned by Pemerintah Kota Gorontalo.