<![CDATA[The financial condition of the government, according to some researchers provide an overview of the government's ability to meet its obligations in the form of debt or fulfillment services in a timely manner. Through an assessment of the financial condition of the local government can figure out how to meet the needs of the public, how to use the resources, and how to process the resources so that more productive. The Indonesian government itself through DJPK has performed an analysis of financial condition using the method of Brown (1993), although there are some drawbacks. Therefore, this study also develop indicators of financial condition in accordance Brown (1993) that has been modified in accordance with the conditions of government in Indonesia. The means used to develop indicators in this study by comparing the GASB 34 with SAP PP No. 71 of 2010 and SAP PP No. 24 of 2005 and coupled with the study of literature and expert validation. Results from this comparison was obtained on 10 indicators of financial condition in accordance with the conditions or the policy of the Government of Indonesia. The purpose of the analysis was to assess the financial condition of financial condition are balanced in each local government. Therefore, this study uses clustering techniques dikembankan by Baidori (2015).]]>
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