KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI KALIMANTAN TIMUR PERIODE 2015-2020

Abstract

Regional autonomy is the right, authority, and obligation of an autonomous region to regulate and manage its own government affairs and the interests of the local community in accordance with statutory regulations. The implementation of regional autonomy is intended so that local governments are able to encourage the community to participate in carrying out development by empowering the resources they have, and using them for the benefit of the wider community and can provide good services to the community. The purpose of this study is to analyze the financial performance of the regional government of East Kalimantan Province in 2015-2020. The types of secondary data in the form of the Regional Revenue and Expenditure Budget (APBD) and the Budget Realization Report are sourced from www.bpkad.kaltimprov.go.id. The data collection method uses the documentation method with qualitative descriptive data analysis methods and the government's financial performance is analyzed with local government financial ratios including the ratio of the degree of fiscal decentralization, regional independence, regional dependence, PAD effectiveness, spending efficiency, harmony and growth. The results of the study show that the financial performance of the regional government of East Kalimantan Province in 2015-2020 is generally classified as good. The ratio of the degree of fiscal decentralization is very good, the independence ratio is independent of the delegative pattern, the effectiveness ratio of PAD with very effective criteria, the ratio of expenditure efficiency with budget efficiency criteria, the ratio of operating expenditure compatibility with the matching criteria and the growth ratio is quite good, but still has weaknesses in regional dependency ratio, and compatibility of capital expenditures.

Keywords : Local, Government, Financial, Performance, APBD