One of to implement good governance in the field of government, namely the renewal of the State financial management and renewal as well as in local finance. This is evidenced by the issuance of various laws and regulations governing the financial management mechanism of State and the region. Management of local government finance can be reflected in financial statements that it generates. The financial statements are general purpose, but not all readers of financial statements to understand the report properly. To help understand and interpret financial statements properly, it would require an analysis of financial statements. One way that can be used in analyzing it is to perform analysis of financial ratios. The study was designed as a descriptive analysis of research which is based on secondary data from Bandung regency government financial statements for Fiscal Year 2009 to 2011. Source of data used was financial statements of the Balance Sheet and the Government Budget Realization Report Fiscal Year Bandung District from 2009 to 2011. The analysis used include: 1) analysis of assets, as measured from the current ratio, cash ratio, Quic Ratio, Working Capital To Total Assets Ratio, the solvency ratio and debt ratio, 2) analysis Liabilities and Equity, which is measured Debt to Equity Ratio, Ratio Against Debt Capital Assets, Debt Against Local Tax Revenue, 3) Analysis of Revenue, the measured ratio of Financial Independence, Regional Financial Dependency Ratio, Ratio of Degrees / decentralization, PAD Effectiveness Ratio, Local Tax Effectiveness Ratio, Debt Ratio Of Revenue; 4 ) Analysis of Expenditure, which is measured from the ratio of Operating Expenditure Against Total Expenditure, Capital Expenditure Ratio Of Total Expenditure, Expenditure Efficiency Ratio. The result of analysis shows that the financial performance of Bandung Regency has been good, except for the level of financial dependence and independence of Bandung regency government still showed a high level of dependency of the results of its finances. It is seen from the revenue contribution of very small area to total acceptance. Kata kunci: Perancangan, tata ruang kantor

One of to implement good governance in the field of government, namely the renewal of the State financial management and renewal as well as in local finance. This is evidenced by the issuance of various laws and regulations governing the financial management mechanism of State and the region. Management of local government finance can be reflected in financial statements that it generates. The financial statements are general purpose, but not all readers of financial statements to understand the report properly. To help understand and interpret financial statements properly, it would require an analysis of financial statements. One way that can be used in analyzing it is to perform analysis of financial ratios. The study was designed as a descriptive analysis of research which is based on secondary data from Bandung regency government financial statements for Fiscal Year 2009 to 2011. Source of data used was financial statements of the Balance Sheet and the Government Budget Realization Report Fiscal Year Bandung District from 2009 to 2011. The analysis used include: 1) analysis of assets, as measured from the current ratio, cash ratio, Quic Ratio, Working Capital To Total Assets Ratio, the solvency ratio and debt ratio, 2) analysis Liabilities and Equity, which is measured Debt to Equity Ratio, Ratio Against Debt Capital Assets, Debt Against Local Tax Revenue, 3) Analysis of Revenue, the measured ratio of Financial Independence, Regional Financial Dependency Ratio, Ratio of Degrees / decentralization, PAD Effectiveness Ratio, Local Tax Effectiveness Ratio, Debt Ratio Of Revenue; 4 ) Analysis of Expenditure, which is measured from the ratio of Operating Expenditure Against Total Expenditure, Capital Expenditure Ratio Of Total Expenditure, Expenditure Efficiency Ratio. The result of analysis shows that the financial performance of Bandung Regency has been good, except for the level of financial dependence and independence of Bandung regency government still showed a high level of dependency of the results of its finances. It is seen from the revenue contribution of very small area to total acceptance. Key words: design, office layout

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