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ANALISIS KINERJA KEUANGAN DAERAH DAN TINGKAT KEMANDIRIAN KEUANGAN DAERAH DI ERA OTONOMI DAERAH (Studi Kasus Kabupaten Pasuruan Tahun Anggaran 2012-2016)

Jurnal Ilmiah Riset Manajemen

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Title ANALISIS KINERJA KEUANGAN DAERAH DAN TINGKAT KEMANDIRIAN KEUANGAN DAERAH DI ERA OTONOMI DAERAH (Studi Kasus Kabupaten Pasuruan Tahun Anggaran 2012-2016)
 
Creator Pujianto, Wahyudi
Susiyanti, Jeni
Slamet, Afi Rahmat
 
Description ABSTRACTIn carrying out the regional autonomy whether it can be said success and independent or not, it can be known from the ability of regional financial management as one of those indicator. In this research, regional financial area consists of regional financial independence ratio, Debt Service Coverage Ratio (DSCR), effectiveness ratio, activity ratio, the degree of decentralization ratio, and growth ratio to see the ability of financial performance. The financial performance reflects to the ability of regional finance. The aim of this research was to know how financial performance and the degree of financial independence of Pasuruan District in regional autonomy era.The writer used descriptive with quantitative design, and secondary data that refers to the available information. Several sources of data that used statistic of Pasuruan District, the data of APBD of Pasuruan District fiscal year 2012-2016, and realization data APBD of Pasuruan District fiscal year 2012-2016.The results of this research found that regional has moderate performance;however, in autonomy perspective was inadequate due to regional was in intervention of the central government. In similar way, it could not be said independence because of constructive relation pattern. The local government was prioritizing the fund to operating expenses. However, growth ratio was moderate and The Governor of Pasuruan District was effective to realize PAD.Key words: financial performance, financial independence, regional financial, regional autonomy , and APBD.
 
Publisher Jurnal Ilmiah Riset Manajemen
 
Contributor —
 
Date 2018-08-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jrm/article/view/1136
 
Source Jurnal Ilmiah Riset Manajemen; Vol. 7 No. 1 Agustus 2018
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jrm/article/view/1136/1152
 
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