ANALISIS KINERJA PENGELOLAAN KEUANGAN DAERAH KOTA AMBON

Muhammad Ramli Faud (STIE Nobel Indonesia)

AkMen JURNAL ILMIAH
Vol 10 No 4 (2013): AKMEN Jurnal Ilmiah

This research measures financial perfomance of local government (PAD) at Ambon city using ratio analysis. Local government fund must be spent based on 3 E principles that is economic, efficient, and effective. Moreover, acountability is not simply showing the ability to expend public funds, but including on how to spend economically, efficient, and effective. The result indicates the average of PAD in Ambon city is above 100% although the regular expenses are still above PAD. Therefore, the dependence level to the central government is very high.