This research was conducted with the aim to know the growth of cash flow that existed in the Cash Flow Statement in Madiun city government during 2012-2106. By creating a Cash Flow Statement, it will know the real cash movement from the beginning of the year to the end of the year, otherwise it can be known how much cash is used, for what cash is used for one operational year. This research is quantitative descriptive by using municipal government of Madiun as its object, especially in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) as the agency that manage the assets of local government and preparing financial report. The data used is secondary data obtained from the official website of Madiun city government as well as data taken directly from the office of BPKAD. In this study obtained the result that overall growth of cash flow in 2012-2016 of operating activities, investment activities and financing activities show the financial performance both from the government of Madiun City. And from the free cash flow analysis results obtained during 2012 -2016 there is substantial free cash flow, so that with a large free cash flow indicates that local governments have surplus cash that can be used to supplement the reserve fund, pay off the local debt or invest in the form of equity participation

Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang diukur dengan rasio kemandirian keuangan, efisiensi PAD dan derajat desentralisasi serta alokasi belanja modal selalu mengalami kenaikan dari tahun 2011-2015. Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang terdiri dari derajat desentralisasi, efektivitas PAD dan kemandirian keuangan secara simultan maupun parsial berpengaruh signifikan terhadap alokasi belanja modal. Nilai adjusted R2 sebesar 0,658 hal ini menunjukkan bahwa sebesar 65,80% variasi dari alokasi belanja modal dapat diterangkan oleh variabel desentralisasi fiskal, efektivitas PAD dan kemandirian keuangan, sedangkan 34,20% diterangkan oleh variabel lain yang  tidak masuk  dalam penelitian ini

The existence of groups or institutions engaged in the collection and distribution of zakat, infaq and alms funds has recently increased in number. Most of them are still not officially registered at the Ministry of Religion. As a form of accountability to mustahik, it is mandatory to carry out a financial audit and of course also a sharia audit. The Baznas of Madiun City as one of the amil zakat bodies established by law is also inseparable from these obligations, which have been financially audited by a public accounting firm and also a sharia audit by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia. The purpose of this study was to analyze the problems in the findings of the sharia audit conducted by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia with a financial audit conducted by the Public Accountant Office as a comparison at Baznas Madiun City. The research method uses a descriptive qualitative approach, collecting data by observation, documentation and interviews, in this case carried out with the leaders and implementers of the Madiun City Baznas. The results of this study are that there are several differences in the concept of assessment between the results of the sharia audit findings and the audit results from the Public Accounting Firm.

This study aims to analyze financial performance through a value for money approach at the National Unity and Political Agency of Magetan Regency. The function of value for money serves as a bridge for local governments to achieve good governance. There are main elements as parameters, namely economy, efficiency, and effectiveness. This study uses descriptive analysis method with primary data sources from performance reports and budget realization reports for the National Unity and Political Affairs Agency of Nganjuk Regency, with data collection techniques in the form of interviews with employees who responsible for financial reporting and documentation studies. The results of the study show that the financial performance of the National Unity and Political Agency of Magetan Regency for the 2018-2020 fiscal year viewed from an economic measurement point of view is considered good, with the results of economic measurements being below the criterion figure, which is less than 100%. The results of the economic measurement for the 2018–2020 fiscal year show the numbers 88,90%, 90,16%, and 89,89%, respectively. Judging from the results of the efficiency measurement, the results showed that in 2018 it was 95,67%, in 2019 it was 101,09% and in 2020 it was 90,12%. This shows that in 2018 and 2020 it was categorized as efficient, while in 2019 it was categorized as less efficient. Judging from the results of the effectiveness measurement, 2018 and 2019 were ineffective at 87,61% and 89,15%, while in 2020 it was categorized as effective with a score of 100,12%.

Abstract— PSAK No. 16/2015 states that the fixed assets owned by an entity will initially be recognized according to their acquisition costs and will be depreciated annually. Fixed assets which have been recognized will be measured by two methods, namely the cost method and revaluation method. Revaluation method is carried out with the aim to present the true value of fixed assets. Revaluation method is done by finding the difference in value of fixed assets before and after revaluation. This research was carried out by recognizing, measuring, and presenting revalued fixed assets. Fixed assets that are recognized are land and building groups, machinery, motor vehicles, office equipment and will be depreciated using the straight-line method and declining balance. The results of this study are an increase in the value of the fixed assets of PT Pos Indonesia (Persero) Magetan 63300 Post Office, worth Rp20,158,558.00. The addition of this fixed asset value is called a revaluation surplus or revaluation profit of assets that will be presented in other comprehensive income in the statement of profit or loss and other comprehensive income. Keywords—: Fixed Assets; Depreciation; Cost Method; Revaluation Method.