Analysis of Financial Performance of Local Government through South Tangerang Calculation of Realization Regional Budget

Abstract

Regional autonomy is the authority of the autonomous regions to organize and take care of its people, in accordance with the regulations applicable law. To assess the performance of local government (local government) in managing local financial is to perform financial ratio analysis of the financial statements and the realization of local government budgets. The purpose of this study was to determine the financial performance of South Tangerang City Government for 2010-2014 as well as to determine the level of efficiency and effectiveness of South Tangerang city government in managing its resources. The data used in this research is descriptive quantitative research that the financial statements of Local Government. Furthermore, the data will be analyzed using a number, ranging from data collection, interpretation of the data and the appearance of the resultsData used are secondary data from Revenue Budget Realization Report and Expenditure South Tangerang City in 2010-2014 After analysis, the results showed that (1) Financial performance Revenue South Tangerang City Regional are generally said to be good. This is evidenced (a) Ratio Independence Regional Income average above 100%, (b) Ratio Effectiveness and Efficiency of Local Taxes, the general effectiveness ratio average of 55.002% and the ratio of average efficiency of 5.3304%, Degree ( 2) Financial performance Regional Shopping South Tangerang City Government in general can be quite good.

Keywords: Financial Performance, independence ratio, the ratio of the effectiveness of efficiency, the ratio growth