Analysis Of Local Financial Report of Jambi Province in 2014 And 2015

The purpose of this research is to analyze financial performance of Jambi provincial government on local government financial report before implementing accrual basis (cash toward accrual basis) in year 2014 and after implementing accrual basis in year 2015. The result of this research shows that the financial performance of Jambi Provincial Government as measured by variance analysis, growth analysis and financial ratio analysis (liquidity, solvability and debt ratio) are good both in year 2014 and 2015 although there is a slightly decrease in 2015 especially on asset because of changing in financial report from cash toward accrual basis in year 2014 to accrual basis in year 2015.