ANALISIS RASIO LAPORAN KEUANGAN APBD (ANGGARAN PENDAPATAN DAERAH) SEBAGAI TOLOK UKUR KINERJA KEUANGAN PEMERINTAH KOTA SALATIGA TAHUN ANGGARAN 2012-2016

Abstract

Purpose of the research is to know performance of local government of Salatiga Regency
viewed from financial aspect of 2012-2016 budgetting year.
The type of research used in this study is a research study with a descriptive statistical
approach. The data to be processed is the Summary of Regional Budget and Expenditure Budget
Year 2012-2016 to analyze the Regional Financial Performance is to calculate the Ratio of
Independence, Effectiveness Ratio, Efficiency Ratio, and Harmonization Ratio.
The results of the analysis show that the financial performance of Kota Salatiga is seen
from (1) The Effectiveness Ratio of PAD can be categorized Effective, because the effectiveness
average is 118.66% (2) The Regional Financial Efficiency Ratio is Efficient because the average
of this ratio is 93.76 % (3) The Harmonization Ratio can be said that Salatiga City Government
allocates most of its expenditure budget for regional operation expenditure which is 59.52% on
average compared to the average capital expenditure of 15.00%, (4) Ratio of revenue growth,
PAD, Operational Expenditure on average growth of 13.53%, and Capital Expenditure averaged
21.90% (5) The Regional Financial Independence Ratio was quite good and experienced an
increase where the role of central government was not so dominant from the autonomy of local
government, Average of 23.85%.
Keywords: Local Financial Performance, PAD Efficiency Ratio, Regional Financial
Efficiency Ratio, Harmony Ratio, Growth Ratio, and Ratio of Regional Financial
Independence.