ANALISIS RASIO KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TIMUR TAHUN ANGGARAN 2012-2016

YENI DWI NINGTIAS, YENI DWI NINGTIAS (2019) ANALISIS RASIO KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TIMUR TAHUN ANGGARAN 2012-2016. Bachelor thesis, UNIVERSITAS ISLAM MAJAPAHIT MOJOKERTO.

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Abstract

ABSTRACT Ningtias, Yeni Dwi, 2018. Financial Ratio Analysis of Regional Revenue andExpenditure Budget for the Study of District / City Government's FinanciaPerformance in East Java Province Fiscal Year 2012-2016. Thesis, AccountingStudy Program, Faculty of Economics, Majapahit Islamic University (UNIM). Advisor I : Tatas Ridho Nugroho, S.Pd., M.Pd Advisor II: Nur Ainiyah, SE., M.Akt Research in the District / City in East Java Province aims to find out and analyzethe financial performance of the Regional Government in the 2012-2016 budgeyear. The type of research used is quantitative descriptive which uses secondardata, the data processed is a summary of the Regional Budget for 2012-2016Fiscal Year. The population of this study is the District and City RegionaGovernments in East Java Province with a total of 38 Regions. Samples from thisstudy were taken using census methods, namely the selection of all members othe population to be studied. The results of the calculation and analysis of theRegional Financial Performance can be concluded, that the pattern of therelationship of the level of regional independence of 25.783% is on consultativecriteria. The level of local government fiscal decentralization is still less than14.054%, but the level of effectiveness of regional financial management is127.561%, which is very effective and the level of efficiency of regional financiamanagement is 9,446%, which is very efficient. The Shopping Harmony Ratioshows indirect spending of 61.785% and direct expenditure of 38.218% has nobeen balanced. Based on the results of the calculation and analysis of theRegional Financial Capability it can be concluded, the condition of the financiacapability of the District / City in East Java Province is not yet ideal. Judging fromthe results of the Share and Growth calculation, the position of the Regency / Cityin East Java Province is in quadrant II and from the calculation of the FinanciaAbility Index, its Financial Ability is still relatively high and not yet effective andefficient. Keywords: Financial Ratios, APBD, Local Government Financial Performance.

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