Analisis Perkembangan Kinerja Keuangan Daerah Dalam Upaya Mendukung Pelaksanaan Otonomi Daerah Di Propinsi Nusa Tenggara Barat

Susanto, Hery (2014) Analisis Perkembangan Kinerja Keuangan Daerah Dalam Upaya Mendukung Pelaksanaan Otonomi Daerah Di Propinsi Nusa Tenggara Barat.

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Abstract

The local government finances performance is a parameter to assess the success or the failure of the implemention of local governments financial management strategies achievement policy. The overview on local government finances performance is reflected on the local government budget (APBD) that can be used as a measure of the capability of the local governments to finance the implementation of developmental tasks and the equitable distribution in developing its local potentials. Based on this, the research is formulated as whether there is performance development on local government finances in West Nusa Tengggara province in order to support the implementation of the regional autonomy. The purpose of this study was to determine the development of financial performance in the Province of West Nusa Tenggara fiscal year of 2003 - 2007. This research is included as a descriptive research using object Local Government of West Nusa Tenggara Province as the object of the research. The secondary data needed is the local budget FY. 2003-2007. Data collection method used is documentation. Analysis of data used are: (1) the ratio of local self-reliance, (2) the ratio of local dependency, (3) the ratio of the degree of fiscal decentralization, (4) the ratio of effectiveness, and (5) efficiency ratios. The results showed: (1) the ratio of local self-reliance was very low, (2) the ratio of local dependency on Central Government was very high, (3) the ratio of the degree of fiscal decentralization was fair, (4) the effectiveness ratio was very effective, and (5) the efficiency ratio was inefficient. Research limitations: this research was limited to the ratio analysis, which did not analyze the overall elements of the local government budget.

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