COMPARATIVE ANALYSIS OF BALANCE IN FISCAL YEAR 2005-2006 CITY GOVERNMENT FINANCIAL STATEMENTS BOGOR IN RELATION PUBLIC SECTOR ACCOUNTING SYSTEM

Wiwit Puspadewi, Edi Pranoto

Abstract


Formulation of balance is needed to determine financial position of a region.
The study was conducted in particular areas of financial position of Bogor City
Government, in conjunction with the Public Sector Accounting System. To find
out on the financial position of the Bogor City, comparative study between the
budget balance in 2006 with the Year 2005 budget was carried out. Changes
were calculated by the increase or decrease based on the value of Rupiah, and
the Percentage and Ratio. The financial position of Bogor City was known by
experienced. An increase in assets and significant liabilities in the amount of Rp
1,884,827,747,024.21 or 155.34% of the rate ratio of 2.55. The increase showed
that the Bogor City local financial is said well because the Bogor area is
potential, both from the industrial and agriculture sectors. And recreational
areas is source of cash. And therefore, the Bogor City Government might be
said independent to central government.

 

Key Words : accounting system, financial statement, public sector


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