EVALUSI KINERJA KEUANGAN BALAI WILAYAH SUNGAI SUMATERA VII PROVINSI BENGKULU

Agustini, Tri Anita and Kamaludin, Kamaludin and Prabawa, Sri Adji (2014) EVALUSI KINERJA KEUANGAN BALAI WILAYAH SUNGAI SUMATERA VII PROVINSI BENGKULU. The Manager Review Jurnal Ilmiah Manajemen, 15 (8). pp. 1022-1065. ISSN 1979-2239

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Abstract

This   research  was  aime d   to  :   (a)  evaluate  the  d evelopment  of  Ba l a i   Wilayah   Sungai ABSTRACT Sumatera   VII   Provin si  Bengkulu’s   finan cial  pe rformance   cons ider ed   to  im plementati on   and   benefi t   aspect   of   its   budget   in   fi s c al   year   2011   –  20 12;   and    (b)  evaluate  the   develo pmen t  of   Ba l a i   Wilayah  Sungai  Sumater a  VII   Pr ovinsi   Bengkulu’ s   financia l   per formance   cons idere d   to  liquidit y  and  solvency  ratio  of   its   financia l   report  in   fi s c a l   year   20 11   –  2012.  The  data  that   us ed   in  this   research   was  secondary   data  from   primer   source  that  would  get  from  BWS  Sumatera  VII   Provins i   Be n g k u l u   which  has  been   audit e d  by   BPK   and   also  has   been  an   original  document   in  form  of   RKA­ KL  and   financial  balance   sheet  in   fis cal  year  2011  –  2012.  The  an a l y s i s   tools   wer e ,  firstly;  the   budget  analysis   of  finan cia l   per formance   which   cons ist  of  :   implementation   and  bene fi t   aspect.  Second ly;   the  financia l   ratio  analys is   which  co ns is t   of  :   liquid ity  and   solven cy   ratio.  The  result  of  this   research   con cluded   that  the   financial   performance  of   BWS   Sumatera  VII  in  ma naging   thei r   finance   can  be   said  good ,  both   in  budget   an d   financial   ratio  as pe ct .   Financial  performance   of  BW S   Sumatera   VII  can   be  gathered  bas ed   on   two  meth ods,  such  as:   (a )   the  meas ure ment   of  budget   ana l ys is,  which   gathered   :   in   fi s c al   year  of   2011,  th e   financial  pe r f or man c e  of  BW S   Sumatera   VII   bein g  at  the  nor ma l   position  becaus e  has   be en   in   th e  pe rformance  scale  of   60 %  until  80% ,   w hile   in  fiscal  year  of    2012,  the  financial   perfor ma n ce  of  BWS   Sumater a   VII   bein g  at   the  normal   pos ition   be cause   has  been   in  the   performance  scale  of  80%  until  90 %;   (b)  th e  measure ment   of  fi n a ncia l  ratio  analys is,  which  gathered  :   in  fiscal  year   of    20 11   and  2 012 ,   the  liquidity   ratio  which   gathered   fr om   fi nancia l  report  of   BWS   Sumatera   VII   was  being  in   good   cate go ry  because  bot h   of   year  were  being  in   the  average   standard  more   than   1  (>1) ,  while   in   fi s ca l   year   of   201 1  and   2012,  the  solven cy   ratio  which   gathered  fr om  finan cial  repor t  of  BWS   Sumatera  VI I   was  being  in   good   enough   category   because   both   of   year   were  bein g  in   the  average  standard  more  of  1  (=1).  By  this   research,   it   would  be  better   if  bu dget   an a l ys i s   and   finan c ia l   ratio   an a l ys is   can  be  us ed   in   meas uring   the  financial  pe r f or man c e  of   BWS   Sumater a   VII   Provinsi   Bengkulu.   This   ma t t e r   ca u s e d   by   both   measu r ement   can   be  useful  for   all  side  which  be  con cerned  toward BWS  Sumatera VII   Pr ovinsi   Bengkulu   to  give  the  clea r   direction   and  co rrect   strategy  in   reaching  the  vision,   mis s ion,  purpos e  and  ob jectiv e  of  its  budget i mplementati on . 

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