ANALISIS PENGUKURAN KINERJA PENGELOLAAN KEUANGAN DAERAH KABUPATEN GRESIK TAHUN ANGGARAN 2009-2013

Abstact: This  research  is  aimed  to  analyze  financial  working  performance  of  Gresik District  in  Fiscal  Year  2009-2013.  The  research  method  used  is  qualitative descriptive and used secondary data obtained from primary sources. The result of this  research  conclude  that  independence  ratio  is  37,26%,  it  means  quite independent  of  the  interest  of  local  finance  used  own  local  revenues  received. Dependence  ratio  of  Gresik  Districtin  Fiscal  Year  2009-2013  show  the  average amount 56,02%, it mean “Very High”. Fiscal decentralization  ratio  of  Gresik District    in  Fiscal  Year  2009-2013  show  the  average  amount  22,38%,  it  mean “medium”. Effectivity ratio of local revenues have a tendency “very effective” with  effectivity  level  102,32%.  Efficiency  ratio  of  revenues  Gresik  District  in Fiscal  Year  2009-2013 have a tendency “Less Efficient”, with efficiency level 97,45%.  Own  local  revenue  was  growth,  but  own  local  revenue  was  growth declined from 2009 to 2013. Whereas in 2010 decreased by 0,29%.
Keyword:  Gresik  District,  measurement  of  financial  working  performance, regional financial ratio, targets and realization report of APBD
Penulis: Nur Habibah
Kode Jurnal: jpakuntansidd140537

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