Analisis Kemandirian Dan Efektivitas Keuangan Daerah Pada Kabupaten Dan Kota Di Propinsi Sumatera Barat

Abstract

This study aims to examine the financial performance of the government district and city in West Sumatra by : 1 ) the ratio of the area of financial independence in the 2004-2011 budget period , 2 ) the ratio of the area of financial effectiveness of the 2004-2011 budget period , 3 ) the trend of regional financial independence in the 2004-2011 budget period , 4 ) the effectiveness of regional financial trends in the 2004-2011 budget period .This research is a descriptive study . The population in this study is the regencies and cities in West Sumatra . The samples in this study were all regencies and cities in West Sumatra . The data is secondary data obtained from the Central Statistics Agency of West Sumatra Province . The data analysis technique used is the ratio analysis technique to measure the financial performance of government .The results showed : 1 ) The ratio of the area of financial independence on average is at 6.5 % with a very low category from year 2004 to 2011 . 2 ) Effectiveness Ratio PAD are at an average of 109.8 % with a tendency to be very effective category of the year 2004-2011 . 3 ) financial independence Trend area average is at 95.3 % from the year trend from 2005 to 2011 . 4 ) Trend of financial effectiveness of regional average is at 116.2 % of year trend from 2005 to 2011 .Based on the above results , it is suggested : 1 ) For the Government of the autonomous region , preferably in developing and merealiasasikan budget needs to consider financial ratios for the next period so as to increase local revenues , such as through the optimization of the intensification and extension of local taxation and levies . 2 ) For further Researcher , can expand the place and time of the study , as well as the use of measurement tools / other ratio as a tool of analysis of the financial performance of local government .

Key words : financial performance, independence ratio, the ratio of effectiveness, independence trend, and the trend of effectiveness.