Analisis Kemampuan Keuangan Dan Kinerja Keuangan Daerah Dalam Pelaksanaan Otonomi Daerah (Studi Kasus APBD Kota Cirebon Tahun Anggaran 2011- 2015)

Abstract

The purpose of this research is to investigate financial and financial performance capacity development levels of Cirebon in undertaking municipal/local autonomy in the APBD of Cirebon period 2011-2015. This study was conducted through qualitative approach, i.e. observation and interview. Several financial ratios were used, i.e. share and growth ratios, financial ability index, financial independent ratio, fiscal decentralization ratio, effectivity ratio, efficiency ratio and the ratio of budget spending. The results show that the average share of PAD is around 20.55% and average growth PAD ratio around 128.58%.  The IKK is 0.562 and at high category. The district financial independent ratio is 24.89% or at instructive trend. The fiscal decentralization degree ratio shows the district financial capacity that is limited, i.e. 19.77%. The average effectivity ratio is 102.81% or can be categorized as very effective. On the other hand, in the PAD collection, the efficiency ratio is very efficient, 2.28% on average. In the harmonization ratio, the regular expenses is higher compared to development expenses, i.e. 58.70% and 41.30%, respectively. The PAD contribution on the APBD is still small, i.e. 19.77%. The results suggest that the development of financial capacity of Cirebon in implementing district autonomy is considered to be low, whereas the financial performance shows a better development.