JRAA Vol.2 No.3, November 2015 ANALISIS PENGGUNAAN RATIO : KEMANDIRIAN, EFEKTIVITAS, EFISIENSI, AKTIVITAS DAN PERTUMBUHAN SEBAGAI ALTERNATIF PENGUKURAN KINERJA KEUANGAN PADA PEMDA DKI JAKARTA

ANALISIS PENGGUNAAN RATIO : KEMANDIRIAN, EFEKTIVITAS, EFISIENSI, AKTIVITAS DAN PERTUMBUHAN SEBAGAI ALTERNATIF PENGUKURAN KINERJA KEUANGAN PADA PEMDA DKI JAKARTA

Abstract

Regional capabilities in financial management outlined in the budget that directly or indirectly reflects the ability of local governments to finance the implementation of the duties of government, community development and social services. The evaluation of the financial management of local and regional financial financing will largely determine the position of a local authority in order to implement regional autonomy. This study aims to analyze the financial performance of local government DKI Jakarta views of Independence Ratio, Ratio Effectiveness, Efficiency Ratios, Activity Ratios And Growth Ratio, in fiscal year 2008-2011. The results were obtained ratio of local financial independence of Jakarta's local government in 2008-2011 can be categorized patterns participative relationships with a range of interval 50-75%. PAD Effectiveness Ratio fiscal year 2008 to 2011, respectively amounted to 100.71%, 102.29%, 104.68% and 109.49%. Effectiveness Assessment Criteria according Kepmendagri No.690.900-327, 1996, the financial performance of Jakarta is very effective. Efficiency Ratio shopping areas to the regional income in accordance with the Local Government Capital Regional Financial Efficiency Assessment Criteria on page 45 of the Regional Financial Efficiency Assessment Criteria. In fiscal year 2008 financial performance of Jakarta is quite efficient. In the 2009 fiscal year level of efficiency is inefficient because it is in the interval> 100. In fiscal year 2010 and 2011 the level of efficiency of performance keuanagn Jakarta is in the interval> 90-100 means that the criterion is less efficient.