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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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 . 

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Journal
Depositing User: 021 Nanik Rahmawati
Date Deposited: 02 Apr 2014 11:10
Last Modified: 02 Apr 2014 11:10
URI: http://repository.unib.ac.id/id/eprint/7126

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