标题:COMPARATIVE ANALYSIS OF BALANCE YEAR 2005-2006 BUDGET TO THE FINANCIAL STATEMENTS CITY GOVERNMENT IN BOGOR CONNECTION WITH PUBLIC SECTOR ACCOUNTING SYSTEM
摘要:Preparation of balance sheet is very important to know the financial position ofan area. In this study, can know the financial position of City Government inparticular areas, in conjunction with the Public Sector Accounting System. Todetermine the financial position of the City of Bogor, we did the comparisonbetween Fiscal Year 2006 Balance Sheet Balance Sheet diperbandingan with the2005 budget year. The change is calculated by the increase and decrease basedon the value amount, percentage and ratio. Then it is known that the financialposition of Bogor city experienced an increase in assets and liabilities aresignificant, Rp 1.884.827.747.024,21 or equal to 155.34% with a rate ratio of2.55. Of this increase proves that local finance is good enough for the city ofBogor in Bogor area is very potential, both from the industrial sector,agriculture, and recreation areas that are sources of cash so it can be said ofBogor City Government of independent, not dependent on central government.