Analisis Kemandirian Dan Efektivitas Keuangan Daerah Pada Kabupaten Dan Kota Di Propinsi Sumatera Barat
Abstract: This study aims to
examine the financial performance of the government district and city in West
Sumatra by : 1 ) the ratio of the area of financial independence in the
2004-2011 budget period , 2 ) the ratio of the area of financial effectiveness
of the 2004-2011 budget period , 3 ) the trend of regional financial
independence in the 2004-2011 budget period , 4 ) the effectiveness of regional
financial trends in the 2004-2011 budget period .This research is a descriptive
study . The population in this study is the regencies and cities in West
Sumatra . The samples in this study were all regencies and cities in West
Sumatra . The data is secondary data obtained from the Central Statistics
Agency of West Sumatra Province . The data analysis technique used is the ratio
analysis technique to measure the financial performance of government .The
results showed : 1 ) The ratio of the area of financial independence on average
is at 6.5 % with a very low category from year 2004 to 2011 . 2 ) Effectiveness
Ratio PAD are at an average of 109.8 % with a tendency to be very effective
category of the year 2004-2011 . 3 ) financial independence Trend area average
is at 95.3 % from the year trend from 2005 to 2011 . 4 ) Trend of financial
effectiveness of regional average is at 116.2 % of year trend from 2005 to 2011
.Based on the above results , it is suggested : 1 ) For the Government of the
autonomous region , preferably in developing and merealiasasikan budget needs
to consider financial ratios for the next period so as to increase local
revenues , such as through the optimization of the intensification and
extension of local taxation and levies . 2 ) For further Researcher , can
expand the place and time of the study , as well as the use of measurement
tools / other ratio as a tool of analysis of the financial performance of local
government .
Key words: financial
performance, independence ratio, the ratio of effectiveness, independence
trend, and the trend of effectiveness
Penulis: Dori Saputra
Kode Jurnal: jpakuntansidd140802
