ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN BALANGAN KALIMANTAN SELATAN

The purpose of this study was to determine the financial performance of local government in South Kalimantan Balangan regency in 2008 until 2012. This type of research is a case study, where the researchers conducted an analysis of the problems in the local government district of South Kalimantan Balangan keangan agencies associated with performance. To obtain and collect secondary data the researchers used the method of collecting data through documentation, that the financial report Local Government In Balangan regency in 2008 until 2012. Based on the analysis of the financial performance of local government in South Kalimantan Balangan regency in 2008 until 2012, it can be concluded that if the terms of the independence ratio showed fluctuating performance from 2008 to 2012. Effectiveness ratio calculation results in Local Government By Balangan districts showed a decrease in 2012. In general Balangan District Government owned most of the funds will be prioritized for capital expenditure so that the ratio of operating expenditure to relatively smaller budget. Calculation results Debt Service Coverage Ratio (DSCR) on Local Government In Balangan regency years 2008 to 2012, showed an increase in 2010. Based on the results of the calculation can be seen that the growth of the local revenue (PAD) is a decreasing trend, while for operating and capital expenditures tend to show results fluctuate and tend to increase in 2012.