ANALISIS KINERJA KEUANGAN DAERAH TERHADAP PELAKSANAAN OTONOMI DAERAH (Studi Kasus Kabupaten Tuban Tahun 2011-2016)

Abstract

ABSTRACT
Local financial capacity is one of the regional indicators said to be
successful or not in the implementation of regional autonomy. To know the ability
of regional finance can be seen from local finance performance, while regional
financial performance can be known from regional finance ratios. The financial
ratios used in this study are Independence Ratio, Activity Ratio, Effectiveness
Ratio, Growth Ratio and DSCR. This study aims to determine the local financial
performance in achieving the successful implementation of regional autonomy in
Tuban Regency.
This research is categorized as quantitative descriptive research.
Documentation is used by researchers as a data collection technique. The data
used in this study is secondary data in the form of Realization Report of Tuban
Regency Budget for the budget period 2011 - 2016 obtained from the Regional
Revenue, Financial and Asset Management Board (BPPKAD) and the Regional
Planning and Development Agency (Bappeda) of Tuban Regency.
The results showed that in general, Tuban Regency has not been successful
in implementing regional autonomy. This is evidenced from the ratio of local
financial independence indicates a still low figure with an instructive relationship
pattern. But the district government of Tuban is effective in realizing PAD and
shows a positive growth rate for each ratio.
Keywords : Regional Finance, Financial Performance, Regional Budget (APBD),
Regional Autonomy