Mengukur Kinerja Pemerintah Daerah Melalui Rasio Keuangan Daerah
| Main Authors: | Wakhyudi, Wakhyudi, Tarunasari, Laila Firda |
|---|---|
| Other Authors: | LPPM STIE Kesatuan |
| Format: | Article application/force-download eJournal |
| Bahasa: | eng |
| Terbitan: |
LPPM STIE Kesatuan
, 2014
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| Online Access: |
http://jurnal.stiekesatuan.ac.id/index.php/jiak/article/view/401 |
Daftar Isi:
- The change in system from a centralized government to a decentralized one brings about consequences for a change of approach used in local financial management, especially in the areas of fiscal management. Financial balance policy between central government and local government is by implementing fiscal decentralization policy. Fiscal decentralization is expected to encourage participation, initiative, and creativity of lokal goverments and communities to build their own neighbourhood. The purpose of this study was to evaluate the performance of a local government within the framework of fiscal decentralization. Several rules have been set by central government on local governments’ performance evaluation as stipulated in the Regional Government Performance Accountability Report or called LAKIP. However, measuring and evaluating the performance of the government may not merely based on the basis of LAKIP, but also on regional financial ratio as in Bogor Regency Government’s local revenue and expenditure budget (APBD). Regional financial ratios used are the ratio of independence (fiscal autonomy), the ratio of effectiveness and efficiency, debt service coverage ratio, activity ratio, and growth ratio. The results of the calculation of financial ratios of Bogor Regency Government budget for 2003 – 2006 fiscal year show local independence and low local growth. However, Bogor Regency Government has been effective and efficient in using its income. The results of the evaluation in this study indicate that Bogor Regency Government is still very dependent to Central Government in financing the activities. This condition shows that the welfare of the people is still low. Even though in the LAKIP Bogor Regency Government explained that it has been effective and efficient in managing finance, but the number of funds in the budget balance with the central government increases every year. By optimizing the human resources of the local government in accordance with their own skills along with the improvement in evaluating every single working unit, it is expected that each unit may, as the result, improve the government performance in years to come. Keywords: regional financial ratio; government performance