Analisis Kinerja Keuangan Pemerintah Daerah di Indonesia: Studi Kasus di Lima Kabupaten/Kota

Abstract

This study aims to analyze the financial performance of five district/city local governments in Indonesia. This type of research is descriptive quantitative using secondary data in the form of Budget Realization Reports (LRA). The data analysis technique in this study is to use financial ratios including the ratio of the degree of decentralization, the ratio of independence, the ratio of effectiveness of PAD, the ratio of regional financial efficiency, and the ratio of harmony. The results of the study show that in general the ratio of the degree of decentralization obtained by each Regency/City tends to be not very good. In the independence ratio, is also not very good, PAD all the region less than the transfer income. In terms of effectiveness ratio, there are two regencies/cities that have a good level of effectiveness, namely Pematang Siantar City and Klaten Regency. The two districts succeeded in achieving their budgeted PAD targets. In terms of efficiency ratio, the best efficiency level among the five Regencies/Cities is East Manggarai Regency while the other four Regencies still have poor efficiency levels. In terms of compatibility ratios, in general, the expenditure budgets of the districts/cities studied are used more for operating expenditures than for capital expenditures.