Analisis Kinerja Keuangan Daerah Pemerintah Kabupaten

Abstrak

This study aims to determine regional financial performance of West Muna Regency Government for the 2015 up to 2018 fiscal year. Analysis method that used in this research is a descriptive analysis method, it is using analytical tools in the form of a degree of fiscal decentralization ratio, growth ratio, independence ratio, and ratio of effectiveness of local original income with using data in form from 2015 budget realization report until 2018.The results showed that the regional financial performance of the West Muna Regency Government was still not good, because value of original regional income was too smaller than the balance fund, so it was not independent with a very low degree of fiscal decentralization. Nonetheless, the target of receiving local revenue from 2015 to2018 has always been reached and exceeding the target, so that the effective and growth of the realization of regional original income from 2015 to 2017 always increases or experiences positive growth, only in 2018 the realization of growth regional original income has decreased or experienced negative growth caused by the decline in local tax revenues and user fees.