DWI ATMAJA, ALBERTUS MAGNUS DAHANA ASMARA (2022) Analisis Rasio Keuangan Dinas Pariwisata Kota Surakarta Tahun 2019 - 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Laporan keuangan merupakan salah satu sumber informasi yang sangat penting. Dalam rangka menilai kinerja keuangan dari tahun ke tahun, laporan keuangan sejatinya dibutuhkan oleh semua jenis organisasi baik organisasi yang berorientasi pada laba maupun organisasi yang tidak berorientasi pada laba. Laporan keuangan menjadi sangat penting karena laporan tersebut dapat memberikan informasi kepada pihak-pihak yang membutuhkan informasi laporan keuangan yang akan digunakan untuk pengambilan keputusan. Penelitian ini dilakukan untuk menilai kinerja keuangan Dinas Pariwisata Surakarta dari tahun ke tahun, dengan menggunakan laporan keuangan berupa neraca, laporan arus kas, laporan operasional, dan laporan perubahan ekuitas untuk periode 2019 dan 2020. Metode yang digunakan penulis dalam menganalisis laporan keuangan adalah analisis rasio. Pada penelitian ini, penulis menggunakan analisis rasio yaitu rasio likuiditas, rasio solvabilitas, rasio kemandirian, rasio efektivitas pendapatan asli daerah, rasio efisiensi, rasio reserasian, dan rasio pertumbuhan. Berdasarkan hasil penelitian, dapat dikatakan bahwa kinerja keuangan yang dimiliki oleh Dinas Pariwisata Kota Surakarta dalam keadaan yang baik./Financial reports are one of the most important sources of information. In order to assess financial reports from year to year, financial reports are not only needed by profit organizations, but also non-profit organizations in order to assess financial performance from year to year. Financial report are very important because these reports can provide information to parties who need financial statement information that will be used for decision making. This study was conducted to assess the financial performance of the Surakarta Tourism Office from year to year, using financial reports in the form of balance sheets, cash flow reports, operational reports, and reports of changes in equity for the period 2019 and 2020. The method that used in analyzing financial statements is ratio analysis, In this research, the writer uses ratio analysis, namely liquidity ratio, solvability ratio, independence ratio, effectiveness ratios of local revenue, efficiency ratio, compatibility ratio, and growth ratio. Based on the results of the research, it can be said that the financial performance of the Surakarta Surakarta City Tourism Office is in good condition.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | laporan keuangan, analisis rasio, kinerja, financial reports, ratio analysis, performance |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 02 Mar 2023 07:53 |
| Last Modified: | 02 Mar 2023 07:53 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1081 |
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