SOLVABILITAS JANGKA PEN

Formula

(Kas dan Setera Kas + Investasi Jangka Pendek)

Rasio A =
Kewajiban Jangka Pendek

(Kas dan Setera Kas + Investasi Jangka Pendek + Piutang)

Rasio B =
Kewajiban Jangka Pendek

Aset Lancar
Rasio C =
Kewajiban Jangka Pendek

SOLVABILITAS ANGGARAN
Formula

(Total Pendapatan LRA - Pendapatan DAK LRA)

Rasio A =
(Total Belanja - Belanja Modal)

(Total Pendapatan LRA - Pendapatan DAK LRA)

Rasio B =
Belanja Operasional

(Total Pendapatan LRA - Pendapatan DAK LRA)

Rasio C =
Belanja Pegawai

Total Pendapatan
Rasio D =
Total Belanja

SOLVABILITAS OPERASIONA
Formula

(Total Pendapatan LO - Pendapatan DAK LO)

Rasio A =
Total Beban

(Total Pendapatan LO - Pendapatan DAK LO)

Rasio B =
Beban Operasional

(Total Pendapatan LO - Pendapatan DAK LO)

Rasio C =
Beban Pegawai

Total Pendapatan
Rasio D =
Total Beban

SOLVABILITAS KEUANGAN JANGKA

Formula
 Formula

Total Aset Tetap

Rasio A =
Total Kewajiban Jangka Panjang

Total Aset
Rasio B =
Total Kewajiban

FLEKSIBILITAS KEUANGAN
FORMULA

(Total Pendapatan LRA - Pendapatan DAK LRA - Belanja Operasional - total kewajiban)
Rasio A =
(Total Kewajiban + Belanja Operasional)

(Total Pendapatan LO - Pendapatan DAK LO - Beban Operasional - Total Kewajiban)

Rasio C =
(Total Kewajiban + Beban Operasional)

KEMANDIRIAN
FORMULA

Total Pendapatan Asli Daerah-LRA

Rasio A =
Total Pendapatan-LRA

Total Pendapatan Asli Daerah-LRA

Rasio B =
Total Belanja-LRA

Total Pendapatan Asli Daerah-LO

Rasio C =
Total Pendapatan-LO

Total Pendapatan Asli Daerah-LO

Rasio D =
Total Beban-LO

PERPUTARAN PIUTANG
FORMULA
Pendapatan LO
Rasio A =
Rata-rata Piutang

PERPUTARAN PERSEDIAAN
FORMULA
Pendapatan LO
Rasio A =
Rata-rata Persediaan

PERPUTARAN ASET TETAP

FORMULA
Pendapatan LO
Rasio A =
Rata-rata Aset Tetap
 SOLVABILITAS JANGKA PENDEK
Formula Nilai di LK 2018

(Kas dan Setera Kas + Investasi Jangka Pendek) Rp40,189,544,497

=
Kewajiban Jangka Pendek Rp1,234,813,511

Kas dan Setera Kas + Investasi Jangka Pendek + Piutang) Rp40,189,544,497

=
Kewajiban Jangka Pendek Rp1,234,813,511

Aset Lancar Rp82,954,779,572

=
Kewajiban Jangka Pendek Rp1,234,813,511

SOLVABILITAS ANGGARAN
Formula Nilai di LK 2018

(Total Pendapatan LRA - Pendapatan DAK LRA) Rp219,142,469,246

=
(Total Belanja - Belanja Modal) Rp285,275,123,384

(Total Pendapatan LRA - Pendapatan DAK LRA) Rp219,142,469,246

=
Belanja Operasional Rp252,217,487,386

(Total Pendapatan LRA - Pendapatan DAK LRA) Rp219,142,469,246

=
Belanja Pegawai Rp61,471,235,775

Total Pendapatan Rp219,142,469,246

=
Total Belanja Rp285,275,123,384

SOLVABILITAS OPERASIONAL
Formula Nilai di LK 2018

(Total Pendapatan LO - Pendapatan DAK LO) Rp206,460,696,363

=
Total Beban Rp286,022,528,932

(Total Pendapatan LO - Pendapatan DAK LO) Rp206,460,696,363

=
Beban Operasional Rp285,524,070,732

(Total Pendapatan LO - Pendapatan DAK LO) Rp206,460,696,363

=
Beban Pegawai Rp61,419,786,490

Total Pendapatan Rp206,460,696,363

=
Total Beban Rp286,022,528,932

SOLVABILITAS KEUANGAN JANGKA PANJANG

Formula Nilai di LK 2018
 Formula Nilai di LK 2018

Total Aset Tetap Rp 314,785,729,094

=
Total Kewajiban Jangka Panjang Rp1

Total Aset Rp398,166,776,660

=
Total Kewajiban Rp1,234,813,511

FLEKSIBILITAS KEUANGAN
FORMULA NILAI di LK 2018

an LRA - Pendapatan DAK LRA - Belanja Operasional - total kewajiban) Rp219,142,469,246

=
(Total Kewajiban + Belanja Operasional) Rp1,234,813,511

tan LO - Pendapatan DAK LO - Beban Operasional - Total Kewajiban) Rp206,460,696,363

=
(Total Kewajiban + Beban Operasional) Rp1,234,813,511

KEMANDIRIAN
FORMULA NILAI DI LK 2018

Total Pendapatan Asli Daerah-LRA Rp219,142,469,246

=
Total Pendapatan-LRA Rp219,142,469,246

Total Pendapatan Asli Daerah-LRA Rp219,142,469,246

=
Total Belanja-LRA Rp285,275,123,384

Total Pendapatan Asli Daerah-LO Rp206,335,093,072

=
Total Pendapatan-LO Rp206,460,696,363

Total Pendapatan Asli Daerah-LO Rp206,335,093,072

=
Total Beban-LO Rp286,022,528,932

PERPUTARAN PIUTANG
FORMULA NILAI DI LK 2018
Pendapatan LO Rp206,460,696,363
=
Rata-rata Piutang Rp31,478,452,706

PERPUTARAN PERSEDIAAN
FORMULA NILAI DI LK 2018
Pendapatan LO Rp206,460,696,363
=
Rata-rata Persediaan Rp10,734,561,890

PERPUTARAN ASET TETAP

FORMULA NILAI DI LK 2018
Pendapatan LO Rp206,460,696,363
=
Rata-rata Aset Tetap Rp314,785,729,094
 Nilai Rasio
Nilai di LK 2018
2018
Rp0 ok
= 32.54706
Rp1,234,813,511

Rp0 Rp31,478,452,706 58.03953 ok

=
Rp1,234,813,511

67.18001 ok
=

Nilai Rasio
Nilai di LK 2018
2018
Rp0 0.8689 ok
=
Rp33,057,635,998

Rp0 0.8689 ok
=
Rp252,217,487,386

Rp0 3.5650
=
Rp61,471,235,775

0.7682 ok
=

Nilai Rasio
Nilai di LK 2018
2018
Rp0 0.7218 ok
=
Rp286,022,528,932

Rp0 0.7231 ok
=

Rp0 3.3615 ok
=

0.7218 ok
=

G
Nilai Rasio
Nilai di LK 2018
 Nilai di LK 2018
2018
314,785,729,094 ok
=

322.4509 ok
=

NILAI di LK 2018 Nilai Rasio 2018

Rp252,217,487,386 Rp1,234,813,511 (0.1354) ok

Rp252,217,487,386 =

Rp285,524,070,732 Rp1,234,813,511 (0.2800) ok

=
Rp285,524,070,732

NILAI DI LK 2018 Nilai Rasio 2018

1.0000 ok
=

0.7682 ok
=

0.9994 ok
=

0.7214 ok
=

NILAI DI LK 2018 NILAI RASIO 2018

Rp206,460,696,363 5.4683 ok
=
Rp44,033,036,059

NILAI DI LK 2018
Rp206,460,696,363 19.6454 ok
=
Rp10,284,153,079

NILAI DI LK 2018
Rp206,460,696,363 0.6482 ok
=
Rp322,231,968,556
 SOLVABILITAS JANGKA PENDEK
Formula

(Kas dan Setera Kas + Investasi Jangka Pendek)

Rasio A =
Kewajiban Jangka Pendek

(Kas dan Setera Kas + Investasi Jangka Pendek + Piutang)

Rasio B =
Kewajiban Jangka Pendek

Aset Lancar
Rasio C =
Kewajiban Jangka Pendek

SOLVABILITAS ANGGARAN
Formula

(Total Pendapatan LRA - Pendapatan DAK LRA)

Rasio A =
(Total Belanja - Belanja Modal)

(Total Pendapatan LRA - Pendapatan DAK LRA)

Rasio B =
Belanja Operasional

(Total Pendapatan LRA - Pendapatan DAK LRA)

Rasio C =
Belanja Pegawai

Total Pendapatan
Rasio D =
Total Belanja

SOLVABILITAS OPERASIONAL
Formula

(Total Pendapatan LO - Pendapatan DAK LO)

Rasio A =
Total Beban

(Total Pendapatan LO - Pendapatan DAK LO)

Rasio B =
Beban Operasional

(Total Pendapatan LO - Pendapatan DAK LO)

Rasio C =
Beban Pegawai

Total Pendapatan
Rasio D =
Total Beban
 SOLVABILITAS KEUANGAN JANGKA PAN
Formula

Total Aset Tetap

Rasio A =
Total Kewajiban Jangka Panjang

Total Aset
Rasio B =
Total Kewajiban

FLEKSIBILITAS KEUANGAN
FORMULA

(Total Pendapatan LRA - Pendapatan DAK LRA - Belanja Operasional - total kewajiban)
Rasio A =
(Total Kewajiban + Belanja Operasional)

(Total Pendapatan LO - Pendapatan DAK LO - Beban Operasional - Total Kewajiban)

Rasio C =
(Total Kewajiban + Beban Operasional)

KEMANDIRIAN
FORMULA

Total Pendapatan Asli Daerah-LRA

Rasio A =
Total Pendapatan-LRA

Total Pendapatan Asli Daerah-LRA

Rasio B =
Total Belanja-LRA

Total Pendapatan Asli Daerah-LO

Rasio C =
Total Pendapatan-LO

Total Pendapatan Asli Daerah-LO

Rasio D =
Total Beban-LO

PERPUTARAN PIUTANG
FORMULA
Pendapatan LO
Rasio A =
Rata-rata Piutang

PERPUTARAN PERSEDIAAN
FORMULA
 Pendapatan LO
Rasio A =
Rata-rata Persediaan

PERPUTARAN ASET TETAP

FORMULA
Pendapatan LO
Rasio A =
Rata-rata Aset Tetap
 SOLVABILITAS JANGKA PENDEK
Formula Nilai di LK 2017

(Kas dan Setera Kas + Investasi Jangka Pendek) Rp21,434,611,876 Rp0

=
Kewajiban Jangka Pendek Rp6,931,895,019

Kas dan Setera Kas + Investasi Jangka Pendek + Piutang) Rp21,434,611,876 Rp0
=
Kewajiban Jangka Pendek Rp6,931,895,019

Aset Lancar Rp76,025,144,148

=
Kewajiban Jangka Pendek Rp6,931,895,019

SOLVABILITAS ANGGARAN
Formula Nilai di LK 2017

(Total Pendapatan LRA - Pendapatan DAK LRA) Rp191,663,576,728 Rp0

=
(Total Belanja - Belanja Modal) Rp327,176,018,168 Rp85,300,691,830

(Total Pendapatan LRA - Pendapatan DAK LRA) Rp191,663,576,728 Rp0

=
Belanja Operasional Rp241,875,326,338

(Total Pendapatan LRA - Pendapatan DAK LRA) Rp191,663,576,728 Rp0

=
Belanja Pegawai Rp60,348,891,141

Total Pendapatan Rp191,663,576,728

=
Total Belanja Rp327,176,018,168

SOLVABILITAS OPERASIONAL
Formula Nilai di LK 2017

(Total Pendapatan LO - Pendapatan DAK LO) Rp207,526,024,426 Rp0

=
Total Beban Rp293,867,115,572

(Total Pendapatan LO - Pendapatan DAK LO) Rp207,526,024,426 Rp0

=
Beban Operasional Rp293,867,115,572

(Total Pendapatan LO - Pendapatan DAK LO) Rp207,526,024,426 Rp0

=
Beban Pegawai Rp60,328,858,326

Total Pendapatan Rp207,526,024,426

=
Total Beban Rp293,867,115,572
 SOLVABILITAS KEUANGAN JANGKA PANJANG
Formula Nilai di LK 2017

Total Aset Tetap Rp 322,231,968,555

=
Total Kewajiban Jangka Panjang Rp1

Total Aset Rp398,501,278,977

=
Total Kewajiban Rp6,931,895,018

FLEKSIBILITAS KEUANGAN
FORMULA NILAI di LK 2017

an LRA - Pendapatan DAK LRA - Belanja Operasional - total kewajiban) Rp191,663,576,728 Rp241,875,326,338
=
(Total Kewajiban + Belanja Operasional) Rp6,931,895,018 Rp241,875,326,338

atan LO - Pendapatan DAK LO - Beban Operasional - Total Kewajiban) Rp207,526,024,426 Rp293,867,115,572

=
(Total Kewajiban + Beban Operasional) Rp6,931,895,018 Rp293,867,115,572

KEMANDIRIAN
FORMULA NILAI DI LK 2017

Total Pendapatan Asli Daerah-LRA Rp191,663,576,728

=
Total Pendapatan-LRA Rp191,663,576,728

Total Pendapatan Asli Daerah-LRA Rp191,663,576,728

=
Total Belanja-LRA Rp327,176,018,168

Total Pendapatan Asli Daerah-LO Rp207,008,348,980

=
Total Pendapatan-LO Rp207,526,024,426

Total Pendapatan Asli Daerah-LO Rp207,008,348,980

=
Total Beban-LO Rp293,867,115,572

PERPUTARAN PIUTANG
FORMULA NILAI DI LK 2017
Pendapatan LO Rp207,526,024,426
=
Rata-rata Piutang Rp44,033,036,059 Rp28,761,202,029

PERPUTARAN PERSEDIAAN
FORMULA NILAI DI LK 2017
 Pendapatan LO Rp207,526,024,426
=
Rata-rata Persediaan Rp10,284,153,079 Rp15,043,876,374

PERPUTARAN ASET TETAP

FORMULA NILAI DI LK 2017
Pendapatan LO Rp207,526,024,426
=
Rata-rata Aset Tetap Rp322,231,968,555 Rp283,711,649,608
 Nilai Rasio
K 2017
2017
3.0922 ok
=

Rp44,033,036,059 9.4444 ok
=
95,019

10.9674 ok
=

Nilai Rasio
2017
2017
0.7924 ok
=

0.7924 ok
=

3.1759
=

0.5858 ok
=

Nilai Rasio
2017
2017
0.7062 ok
=

0.7062 ok
=

3.4399 ok
=

0.7062 ok
=
 Nilai Rasio
2017
2017
322,231,968,555 ok
=

57.4881 ok
=

LK 2017 Nilai Rasio 2017

Rp6,931,895,018 (0.2297) ok
,326,338 =

Rp6,931,895,018 (0.3101) ok
=
,115,572

2017 Nilai Rasio 2017

1.0000 ok
=

0.5858 ok
=

0.9975 ok
=

0.7044 ok
=

K 2017 NILAI RASIO 2017

5.7017 ok
=

K 2017 NILAI RASIO 2017

 16.3871 ok
=

K 2017 NILAI RASIO 2017

0.6850 ok
=
 SOLVABILITAS JANGKA PEND
Formula

(Kas dan Setera Kas + Investasi Jangka Pendek)

Rasio A =
Kewajiban Jangka Pendek

(Kas dan Setera Kas + Investasi Jangka Pendek + Piutang)

Rasio B =
Kewajiban Jangka Pendek

Aset Lancar
Rasio C =
Kewajiban Jangka Pendek

SOLVABILITAS ANGGARAN
Formula

(Total Pendapatan LRA - Pendapatan DAK LRA)

Rasio A =
(Total Belanja - Belanja Modal)

(Total Pendapatan LRA - Pendapatan DAK LRA)

Rasio B =
Belanja Operasional

(Total Pendapatan LRA - Pendapatan DAK LRA)

Rasio C =
Belanja Pegawai

Total Pendapatan
Rasio D =
Total Belanja

SOLVABILITAS OPERASIONAL
Formula

(Total Pendapatan LO - Pendapatan DAK LO)

Rasio A =
Total Beban

(Total Pendapatan LO - Pendapatan DAK LO)

Rasio B =
Beban Operasional

(Total Pendapatan LO - Pendapatan DAK LO)

Rasio C =
Beban Pegawai

Total Pendapatan
Rasio D =
Total Beban
 SOLVABILITAS KEUANGAN JANGKA P
Formula

Total Aset Tetap

Rasio A =
Total Kewajiban Jangka Panjang

Total Aset
Rasio B =
Total Kewajiban

FLEKSIBILITAS KEUANGAN
FORMULA

(Total Pendapatan LRA - Pendapatan DAK LRA - Belanja Operasional - total kewajiban)
Rasio A =
(Total Kewajiban + Belanja Operasional)

(Total Pendapatan LO - Pendapatan DAK LO - Beban Operasional - Total Kewajiban)

Rasio C =
(Total Kewajiban + Beban Operasional)

KEMANDIRIAN
FORMULA

Total Pendapatan Asli Daerah-LRA

Rasio A =
Total Pendapatan-LRA

Total Pendapatan Asli Daerah-LRA

Rasio B =
Total Belanja-LRA

Total Pendapatan Asli Daerah-LO

Rasio C =
Total Pendapatan-LO

Total Pendapatan Asli Daerah-LO

Rasio D =
Total Beban-LO

PERPUTARAN PIUTANG
FORMULA
Pendapatan LO
Rasio A =
Rata-rata Piutang

PERPUTARAN PERSEDIAAN
FORMULA
Pendapatan LO
Rasio A =
Rasio A =
Rata-rata Persediaan

PERPUTARAN ASET TETAP

FORMULA
Pendapatan LO
Rasio A =
Rata-rata Aset Tetap
 SOLVABILITAS JANGKA PENDEK
Formula Nilai di LK 2016

(Kas dan Setera Kas + Investasi Jangka Pendek) Rp31,490,916,122

=
Kewajiban Jangka Pendek Rp3,091,687,588

Kas dan Setera Kas + Investasi Jangka Pendek + Piutang) Rp31,490,916,122

=
Kewajiban Jangka Pendek Rp3,091,687,588

Aset Lancar Rp75,650,922,004

=
Kewajiban Jangka Pendek Rp3,091,687,588

SOLVABILITAS ANGGARAN
Formula Nilai di LK 2016

(Total Pendapatan LRA - Pendapatan DAK LRA) Rp189,975,415,782

=
(Total Belanja - Belanja Modal) Rp381,008,430,706

(Total Pendapatan LRA - Pendapatan DAK LRA) Rp189,975,415,782

=
Belanja Operasional Rp245,259,291,719

(Total Pendapatan LRA - Pendapatan DAK LRA) Rp189,975,415,782

=
Belanja Pegawai Rp59,304,920,345

Total Pendapatan Rp189,975,415,782

=
Total Belanja Rp381,008,430,706

SOLVABILITAS OPERASIONAL
Formula Nilai di LK 2016

(Total Pendapatan LO - Pendapatan DAK LO) Rp178,889,477,808

=
Total Beban Rp268,677,185,535

(Total Pendapatan LO - Pendapatan DAK LO) Rp178,889,477,808

=
Beban Operasional Rp268,677,185,535

(Total Pendapatan LO - Pendapatan DAK LO) Rp178,889,477,808

=
Beban Pegawai Rp59,370,082,807

Total Pendapatan Rp178,889,477,808

=
Total Beban Rp268,677,185,535
 SOLVABILITAS KEUANGAN JANGKA PANJANG
Formula Nilai di LK 2016

Total Aset Tetap Rp 283,636,849,608

=
Total Kewajiban Jangka Panjang Rp1

Total Aset Rp360,379,277,298

=
Total Kewajiban Rp3,091,687,558

FLEKSIBILITAS KEUANGAN
FORMULA NILAI di LK 2016

tan LRA - Pendapatan DAK LRA - Belanja Operasional - total kewajiban) Rp189,975,415,782
=
(Total Kewajiban + Belanja Operasional) Rp3,091,687,558

atan LO - Pendapatan DAK LO - Beban Operasional - Total Kewajiban) Rp178,889,477,808

=
(Total Kewajiban + Beban Operasional) Rp3,091,687,558

KEMANDIRIAN
FORMULA NILAI DI LK 2016

Total Pendapatan Asli Daerah-LRA Rp189,975,415,782

=
Total Pendapatan-LRA Rp189,975,415,782

Total Pendapatan Asli Daerah-LRA Rp189,975,415,782

=
Total Belanja-LRA Rp381,008,430,706

Total Pendapatan Asli Daerah-LO Rp178,577,701,255

=
Total Pendapatan-LO Rp178,889,477,808

Total Pendapatan Asli Daerah-LO Rp178,577,701,255

=
Total Beban-LO Rp268,677,185,535

PERPUTARAN PIUTANG
FORMULA NILAI DI LK 2016
Pendapatan LO Rp178,889,477,808
=
Rata-rata Piutang Rp28,759,599,831

PERPUTARAN PERSEDIAAN
FORMULA NILAI DI LK 2016
Pendapatan LO Rp178,889,477,808
=
 =
Rata-rata Persediaan Rp15,043,876,374

PERPUTARAN ASET TETAP

FORMULA NILAI DI LK 2016
Pendapatan LO Rp178,889,477,808
=
Rata-rata Aset Tetap Rp283,636,849,608
 Nilai Rasio
Nilai di LK 2016
2016
Rp0 10.18567 ok
=
Rp3,091,687,588

Rp0 Rp28,759,599,831 19.48791 ok

=
Rp3,091,687,588

24.46914 ok
=

Nilai Rasio
Nilai di LK 2016
2016
Rp0 0.7746 ok
=
Rp135,749,138,987

Rp0 0.7746 ok
=
Rp245,259,291,719

Rp0 3.2034
=
Rp59,304,920,345

0.4986 ok
=

Nilai Rasio
Nilai di LK 2016
2016
Rp0 0.6658 ok
=
Rp268,677,185,535

Rp0 0.6658 ok
=

Rp0 3.0131 ok
=

0.6658 ok
=
 Nilai Rasio
Nilai di LK 2016
2016
283,636,849,608 ok
=

116.56 ok
=

NILAI di LK 2016 Nilai Rasio 2016

Rp245,259,291,719 Rp3,091,687,558 (0.2351) ok

Rp245,259,291,719 =

Rp268,677,185,535 Rp3,091,687,558 (0.3418) ok

=
Rp268,677,185,535

NILAI DI LK 2016 Nilai Rasio 2016

1.0000 ok
=

0.4986 ok
=

0.9983 ok
=

0.6647 ok
=

NILAI DI LK 2016 NILAI RASIO 2016

Rp178,889,477,808 5.2766 ok
=
Rp39,045,197,503

NILAI DI LK 2016 NILAI RASIO 2016

Rp178,889,477,808 13.5954 ok
=
 =
Rp11,272,311,579

NILAI DI LK 2016 NILAI RASIO 2016

Rp178,889,477,808 0.7799 ok
=
Rp175,105,937,877
 SOLVABILITAS JANGKA PEND
Formula

(Kas dan Setera Kas + Investasi Jangka Pendek)

Rasio A =
Kewajiban Jangka Pendek

(Kas dan Setera Kas + Investasi Jangka Pendek + Piutang)

Rasio B =
Kewajiban Jangka Pendek

Aset Lancar
Rasio C =
Kewajiban Jangka Pendek

SOLVABILITAS ANGGARAN
Formula

(Total Pendapatan LRA - Pendapatan DAK LRA)

Rasio A =
(Total Belanja - Belanja Modal)

(Total Pendapatan LRA - Pendapatan DAK LRA)

Rasio B =
Belanja Operasional

(Total Pendapatan LRA - Pendapatan DAK LRA)

Rasio C =
Belanja Pegawai

Total Pendapatan
Rasio D =
Total Belanja

SOLVABILITAS OPERASIONAL
Formula

(Total Pendapatan LO - Pendapatan DAK LO)

Rasio A =
Total Beban

(Total Pendapatan LO - Pendapatan DAK LO)

Rasio B =
Beban Operasional

(Total Pendapatan LO - Pendapatan DAK LO)

Rasio C =
Beban Pegawai

Total Pendapatan
Rasio D =
Total Beban
 SOLVABILITAS KEUANGAN JANGKA P
Formula

Total Aset Tetap

Rasio A =
Total Kewajiban Jangka Panjang

Total Aset
Rasio B =
Total Kewajiban

FLEKSIBILITAS KEUANGAN
FORMULA

(Total Pendapatan LRA - Pendapatan DAK LRA - Belanja Operasional - total kewajiban)
Rasio A =
(Total Kewajiban + Belanja Operasional)

(Total Pendapatan LO - Pendapatan DAK LO - Beban Operasional - Total Kewajiban)

Rasio C =
(Total Kewajiban + Beban Operasional)

KEMANDIRIAN
FORMULA

Total Pendapatan Asli Daerah-LRA

Rasio A =
Total Pendapatan-LRA

Total Pendapatan Asli Daerah-LRA

Rasio B =
Total Belanja-LRA

Total Pendapatan Asli Daerah-LO

Rasio C =
Total Pendapatan-LO

Total Pendapatan Asli Daerah-LO

Rasio D =
Total Beban-LO

PERPUTARAN PIUTANG
FORMULA
Pendapatan LO
Rasio A =
Rata-rata Piutang

PERPUTARAN PERSEDIAAN
FORMULA
Pendapatan LO
Rasio A =
Rasio A =
Rata-rata Persediaan

PERPUTARAN ASET TETAP

FORMULA
Pendapatan LO
Rasio A =
Rata-rata Aset Tetap
 SOLVABILITAS JANGKA PENDEK
Formula Nilai di LK 2015

(Kas dan Setera Kas + Investasi Jangka Pendek) Rp39,966,371,088

=
Kewajiban Jangka Pendek Rp4,617,219,310

Kas dan Setera Kas + Investasi Jangka Pendek + Piutang) Rp39,966,371,088

=
Kewajiban Jangka Pendek Rp4,617,219,310

Aset Lancar Rp90,659,420,228

=
Kewajiban Jangka Pendek Rp4,617,219,310

SOLVABILITAS ANGGARAN
Formula Nilai di LK 2015

(Total Pendapatan LRA - Pendapatan DAK LRA) Rp181,120,157,168

=
(Total Belanja - Belanja Modal) Rp275,018,332,400

(Total Pendapatan LRA - Pendapatan DAK LRA) Rp181,120,157,168

=
Belanja Operasional Rp213,196,821,972

(Total Pendapatan LRA - Pendapatan DAK LRA) Rp181,120,157,168

=
Belanja Pegawai Rp52,853,169,072

Total Pendapatan Rp181,120,157,168

=
Total Belanja Rp275,018,332,400

SOLVABILITAS OPERASIONAL
Formula Nilai di LK 2015

(Total Pendapatan LO - Pendapatan DAK LO) Rp178,115,937,177

=
Total Beban Rp235,282,138,674

(Total Pendapatan LO - Pendapatan DAK LO) Rp178,115,937,177

=
Beban Operasional Rp235,282,138,674

(Total Pendapatan LO - Pendapatan DAK LO) Rp178,115,937,177

=
Beban Pegawai Rp52,734,175,862

Total Pendapatan Rp178,115,937,177

=
Total Beban Rp235,282,138,674
 SOLVABILITAS KEUANGAN JANGKA PANJANG
Formula Nilai di LK 2015

Total Aset Tetap Rp 175,105,937,877

=
Total Kewajiban Jangka Panjang Rp1

Total Aset Rp267,054,474,679

=
Total Kewajiban Rp4,617,219,310

FLEKSIBILITAS KEUANGAN
FORMULA NILAI di LK 2015

tan LRA - Pendapatan DAK LRA - Belanja Operasional - total kewajiban) Rp181,120,157,168
=
(Total Kewajiban + Belanja Operasional) Rp4,617,219,310

atan LO - Pendapatan DAK LO - Beban Operasional - Total Kewajiban) Rp178,115,937,177

=
(Total Kewajiban + Beban Operasional) Rp4,617,219,310

KEMANDIRIAN
FORMULA NILAI DI LK 2015

Total Pendapatan Asli Daerah-LRA Rp181,120,157,168

=
Total Pendapatan-LRA Rp181,120,157,168

Total Pendapatan Asli Daerah-LRA Rp181,120,157,168

=
Total Belanja-LRA Rp275,018,332,400

Total Pendapatan Asli Daerah-LO Rp178,115,937,177

=
Total Pendapatan-LO Rp178,115,937,177

Total Pendapatan Asli Daerah-LO Rp178,115,937,177

=
Total Beban-LO Rp235,282,138,674

PERPUTARAN PIUTANG
FORMULA NILAI DI LK 2015
Pendapatan LO
=
Rata-rata Piutang

PERPUTARAN PERSEDIAAN
FORMULA NILAI DI LK 2015
Pendapatan LO
=
 =
Rata-rata Persediaan

PERPUTARAN ASET TETAP

FORMULA NILAI DI LK 2015
Pendapatan LO
=
Rata-rata Aset Tetap
 Nilai Rasio
Nilai di LK 2015
2015
Rp0 8.65594 ok
=
Rp4,617,219,310

Rp0 Rp39,045,197,503 17.11237 ok

=
Rp4,617,219,310

19.63507 ok
=

Nilai Rasio
Nilai di LK 2015
2015
Rp0 0.8495 ok
=
Rp61,821,510,428

Rp0 0.8495 ok
=
Rp213,196,821,972

Rp0 3.4269
=
Rp52,853,169,072

0.6586 ok
=

Nilai Rasio
Nilai di LK 2015
2015
Rp0 0.7570 ok
=
Rp235,282,138,674

Rp0 0.7570 ok
=

Rp0 3.3776 ok
=

0.7570 ok
=
 Nilai Rasio
Nilai di LK 2015
2015
175,105,937,877 ok
=

57.84 ok
=

NILAI di LK 2015 Nilai Rasio 2015

Rp213,196,821,972 Rp4,617,219,310 (0.1685) ok

Rp213,196,821,972 =

Rp235,282,138,674 Rp4,617,219,310 (0.2575) ok

=
Rp235,282,138,674

NILAI DI LK 2015 Nilai Rasio 2015

1.0000 ok
=

0.6586 ok
=

1.0000 ok
=

0.7570 ok
=

NILAI DI LK 2015 NILAI RASIO 2015

#DIV/0! ok
=

NILAI DI LK 2015 NILAI RASIO 2015

#DIV/0! ok
=
 =

NILAI DI LK 2015 NILAI RASIO 2015

#DIV/0! ok
=
 Jenis Solvabilitas Jangka Pendek
Rasio 2018 2017 2016
Rasio A 32.5471 3.0922 10.1857
Rasio B 58.0395 9.4444 19.4879
Rasio C 67.1800 10.9674 24.4691

Jenis Solvabilitas Anggaran

Rasio 2018 2017 2016
Rasio A 0.8689 0.7924 0.7746
Rasio B 0.8689 0.7924 0.7746
Rasio C 3.5650 3.1759 3.2034
Rasio D 0.7682 0.5858 0.4986

Jenis Solvabilitas Operasional

Rasio 2018 2017 2016
Rasio A 0.7218 0.7062 0.6658
Rasio B 0.7231 0.7062 0.6658
Rasio C 3.3615 3.4399 3.0131
Rasio D 0.7218 0.7062 0.6658

Jenis Solvabilitas Keuangan Jangka Panjang

Rasio 2018 2017 2016
Rasio A 314,785,729,094 322,231,968,555 283,636,849,608
Rasio B 322.4509 57.4881 116.5639

Jenis Fleksibilitas Keuangan

Rasio 2018 2017 2016
Rasio A -0.1354 -0.2297 -0.2351
Rasio C -0.2800 -0.3101 -0.3418

Jenis Kemandirian Keuangan

Rasio 2018 2017 2016
Rasio A 1.00000 1.00000 1.00000
Rasio B 0.76818 0.58581 0.49861
Rasio C 0.99939 0.99751 0.99826
Rasio D 0.72139 0.70443 0.66466

Jenis Perputaran Piutang

Rasio 2018 2017 2016
Rasio A 5.47 5.70 5.28
 Jenis Perputaran Persediaan
Rasio 2018 2017 2016
Rasio A 19.65 16.39 13.60

Jenis Perputaran Aset Tetap

Rasio 2018 2017 2016
Rasio A 0.64821 0.68497 0.77991
 2015
8.6559
17.1124
19.6351

2015
0.8495
0.8495
3.4269
0.6586

2015
0.7570
0.7570
3.3776
0.7570

ng
2015
175,105,937,877
57.8388

2015
-0.1685
-0.2575

2015
1.0000
0.6586
1.0000
0.7570
a. Kas dan Setara Kas
Tahun Nilai
Kas Dan Setara Kas
2018 Rp40,189,544,497 87% 4;
Rp39,966,371,08
Rp45,000,000,000
2017 Rp21,434,611,876 8
2016 Rp31,490,916,122 Rp40,000,000,000 3;
Rp31,490,916,12
2015 Rp39,966,371,088 Rp35,000,000,000 2
Rp30,000,000,000 2;
Rp21,434
Rp25,000,000,000 6
Rp20,000,000,000
Rp15,000,000,000
Rp10,000,000,000
Rp5,000,000,000
Rp0
2015 2016 20
b. Kewajiban Jangka Pendek
Tahun Nilai
2018 Rp1,234,813,511 -82% Kewajiban Jangka Pendek
2017 Rp6,931,895,019 Rp8,000,000,000
2016 Rp3,091,687,588
Rp7,000,000,000 2; Rp6,931,895,019
2015 Rp4,617,219,310
Rp6,000,000,000

Rp5,000,000,000
4; Rp4,617,219,310
Rp4,000,000,000

Rp3,000,000,000 3; Rp3,091,687,588

Rp2,000,000,000 1;
Rp1,234,813
Rp1,000,000,000

Rp0
2015 2016 2017 2018

c. Piutang
Tahun Nilai Piutang
2018 Rp31,478,452,706 2;
Rp50,000,000,000
4; Rp44,033,036,05
2017 Rp44,033,036,059 -29% 9
Rp39,045,197,50
Rp45,000,000,000
2016 Rp28,759,599,831 3
Rp40,000,000,000
2015 Rp39,045,197,503
Rp35,000,000,000
Rp30,000,000,000 1;
Rp25,000,000,000 3; Rp31,47
Rp28,759,599,83 6
Rp20,000,000,000 1
Rp15,000,000,000
Rp10,000,000,000
Rp5,000,000,000
Rp0
2015 2016 2017 2
 1
Rp15,000,000,000
Rp10,000,000,000
Rp5,000,000,000
Rp0
2015 2016 2017 2

d Aset Lancar
Tahun Nilai Aset Lancar
2018 Rp82,954,779,572 9% Rp95,000,000,000
2017 Rp76,025,144,148 4;
2016 Rp75,650,922,004 Rp90,000,000,000 Rp90,659,420,228
1;
2015 Rp90,659,420,228 Rp82,95
Rp85,000,000,000 2
2;
Rp80,000,000,000 Rp76,025,144,14
3; 8
Rp75,000,000,000 Rp75,650,922,00
4
Rp70,000,000,000

Rp65,000,000,000
2015 2016 2017 2

e Pendapatan LRA
Tahun Nilai Pendapatan LRA
1;
2018 Rp219,142,469,246 14% Rp250,000,000,000 Rp
2017 Rp191,663,576,728 46
2016 Rp189,975,415,782 Rp200,000,000,000
2015 Rp181,120,157,168 3; 2;
4; Rp191,663,576,7
Rp189,975,415,7
Rp181,120,157,1
Rp150,000,000,000 28
82
68

Rp100,000,000,000

Rp50,000,000,000

Rp0
2015 2016 2017

f Total Belanja
Tahun Nilai Total Belanja
2018 Rp285,275,123,384 3;
Rp450,000,000,000
2017 Rp327,176,018,168 -13% Rp381,008,430,7
Rp400,000,000,000 06 2;
2016 Rp381,008,430,706 Rp327,176,018,1
2015 Rp275,018,332,400 Rp350,000,000,000 68
Rp300,000,000,000
4;
Rp250,000,000,000 1;
Rp275,018,332,4 Rp
Rp200,000,000,000
00 84
Rp150,000,000,000
Rp100,000,000,000
Rp50,000,000,000
Rp0
2015 2016 2017
 Rp275,018,332,4
Rp200,000,000,000
00 84
Rp150,000,000,000
Rp100,000,000,000
Rp50,000,000,000
Rp0
2015 2016 2017

g Belanja Modal
Tahun Nilai
Nilai
3;
2018 Rp33,057,635,998 Rp160,000,000,000
Rp135,749,138,9
2017 Rp85,300,691,830 -61% Rp140,000,000,000 87
2016 Rp135,749,138,987
Rp120,000,000,000
2015 Rp61,821,510,428 2;
Rp100,000,000,000 Rp85,300,691,83
0
Rp80,000,000,000

Rp60,000,000,000 1;
4; Rp33,05
Rp61,821,510,42
Rp40,000,000,000 8
8
Rp20,000,000,000

Rp0
2015 2016 2017 2

g Belanja Operasional Nilai

1;
Tahun Nilai Rp260,000,000,000 3; Rp252,
2018 Rp252,217,487,386 Rp245,259,291,7 86
Rp250,000,000,000 19
2017 Rp241,875,326,338 4%
2016 Rp245,259,291,719 Rp240,000,000,000 2;
2015 Rp213,196,821,972 Rp241,875,326,3
Rp230,000,000,000 38
Rp220,000,000,000
4;
Rp210,000,000,000 Rp213,196,821,972

Rp200,000,000,000

Rp190,000,000,000
2015 2016 2017 2

h. Pendapatan Operasional
Tahun Nilai Pendapatan Operasional 1;
2; Rp206,4
2018 Rp206,460,696,363 Rp210,000,000,000 63
Rp207,526,024,4
2017 Rp207,526,024,426 -1% Rp205,000,000,000 26
2016 Rp189,975,415,782 Rp200,000,000,000
2015 Rp178,115,937,177 Rp195,000,000,000
Rp190,000,000,000
3;
Rp185,000,000,000 Rp189,975,415,7
Rp180,000,000,000 4; 82
Rp178,115,937,177
Rp175,000,000,000
Rp170,000,000,000
Rp165,000,000,000
Rp160,000,000,000
2015 2016 2017 2
 Rp190,000,000,000
3;
Rp185,000,000,000 Rp189,975,415,7
Rp180,000,000,000 4; 82
Rp178,115,937,177
Rp175,000,000,000
Rp170,000,000,000
Rp165,000,000,000
Rp160,000,000,000
2015 2016 2017 2

i. Beban
Tahun Nilai Total Beban
2018 Rp286,022,528,932 Rp350,000,000,000 2;
Rp293,867,115,5
2017 Rp293,867,115,572 -3% 72
4;
Rp300,000,000,000
2016 Rp268,677,185,535 Rp235,282,138,6 1;
2015 Rp235,282,138,674 74
Rp250,000,000,000 3; Rp286,0
Rp268,677,185,5 32
Rp200,000,000,000 35

Rp150,000,000,000

Rp100,000,000,000

Rp50,000,000,000

Rp0
2015 2016 2017 2

j Beban Operasional
Tahun Nilai
2018 Rp61,419,786,490
2017 Rp60,328,858,326
2016 Rp59,370,082,807
2015 Rp52,734,175,862
Beban Pegawai
Rp64,000,000,000
Rp62,000,000,000 1;
2; Rp61,4
Rp60,000,000,000 3; Rp60,328,858,326
Rp59,370,082,807
Rp58,000,000,000

Rp56,000,000,000

Rp54,000,000,000
4;
Rp52,000,000,000 Rp52,734,175,862

Rp50,000,000,000

Rp48,000,000,000
2015 2016 2017 2018

j Aset Tetap
Tahun Nilai Aset Tetap 2; 1;
2018 Rp314,785,729,094 Rp322,231,968,5 Rp314,7
Rp350,000,000,000 55
2017 Rp322,231,968,555 94
2016 Rp283,636,849,608 Rp300,000,000,000

2015 Rp175,105,937,877 3;
Rp250,000,000,000
4; Rp283,636,849,6
Rp175,105,937,8 08
Rp200,000,000,000
77
Rp150,000,000,000

Rp100,000,000,000

Rp50,000,000,000
 3;
Rp250,000,000,000
4; Rp283,636,849,6
Rp175,105,937,8 08
Rp200,000,000,000
77
Rp150,000,000,000

Rp100,000,000,000

Rp50,000,000,000

Rp0
2015 2016 2017 2

k Total Aset
Tahun Nilai Total Aset
2;
2018 Rp398,166,776,660 Rp450,000,000,000 Rp398,501,278,9
77
2017 Rp398,501,278,977 Rp400,000,000,000
2016 Rp360,379,277,298 1;
Rp350,000,000,000 Rp398,1
3;
2015 Rp267,054,474,679 Rp360,379,277,2 60
Rp300,000,000,000
98
Rp250,000,000,000
4;
Rp267,054,474,6
Rp200,000,000,000
79
Rp150,000,000,000
Rp100,000,000,000
Rp50,000,000,000
Rp0
2015 2016 2017 20

k Persediaan
Tahun Nilai Persediaan
2018 Rp10,734,561,890 Rp16,000,000,000 3;
Rp15,043,876,37
2017 Rp10,284,153,079 4;
Rp14,000,000,000 4
2; 1;
2016 Rp15,043,876,374 Rp11,272,311,57
Rp10,284,153,07 Rp10,73
9
Rp12,000,000,000
2015 Rp11,272,311,579 9 0
Rp10,000,000,000

Rp8,000,000,000

Rp6,000,000,000

Rp4,000,000,000

Rp2,000,000,000

Rp0
2015 2016 2017 2
 Kas Dan Setara Kas 1;
Rp40,189,544,49
7
3;
Rp31,490,916,12
2
2;
Rp21,434,611,87
6

2016 2017 2018

ndek

2; Rp6,931,895,019

7,588
1;
Rp1,234,813,511

2017 2018

2;
Rp44,033,036,05
9

1;
Rp31,478,452,70
6

2017 2018
 2017 2018

1;
Rp82,954,779,57
2
2;
Rp76,025,144,14
8

2017 2018

LRA
1;
Rp219,142,469,2
46

2;
Rp191,663,576,7
28

2017 2018

nja

2;
Rp327,176,018,1
68

1;
Rp285,275,123,3
84

2017 2018
 84

2017 2018

2;
Rp85,300,691,83
0

1;
Rp33,057,635,99
8

2017 2018

1;
Rp252,217,487,3
86

2;
Rp241,875,326,3
38

2017 2018

sional 1;
Rp206,460,696,3
,526,024,4 63

2017 2018
 2017 2018

2;
Rp293,867,115,5
72
1;
Rp286,022,528,9
32

2017 2018

1;
2; Rp61,419,786,490
Rp60,328,858,326

2017 2018

2; 1;
Rp322,231,968,5 Rp314,785,729,0
55 94
 2017 2018

2;
Rp398,501,278,9
77
1;
Rp398,166,776,6
60

2017 2018

6,37
2; 1;
Rp10,284,153,07 Rp10,734,561,89
9 0

2017 2018