ABSTRAK

Penelitian ini bertujuan untuk mengetahui bagaimana Kinerja Keuangan Pemerintah Daerah Kota Jambi Dilihat Dari Rasio Keuangan Anggaran Pen-dapatan dan Belanja Daerah (APBD) Tahun Anggaran 2009-2012. Penelitiann ini menggunakan metode analisis kuantitatif yaitu dengan melakukan perhitungan-perhitungan terhadap data keuangan yang diperoleh untuk memecahkan masalah yang ada sesuai dengan tujuan penelitian. Analisis data dilakukan dengan meng-gunakan analisis rasio keuangan yang terdiri dari rasio kemandirian keuangan daerah, rasio efektivitas PAD, rasio aktivitas, rasio pengelolaan belanja, rasio pertumbuhan, rasio derajat desentralisasi fiskal, dan rasio indeks kemampuan rutin. Hasil penelitian menunjukkan: rasio kemandirian keuangan daerah masih kurang, rasio efektivitas PAD menunjukkan persentase di atas 100%, rasio aktivitas menunjukkan bahwa sebagian besar dana yang dimiliki masih dipriori-taskan untuk pemenuhan belanja rutin, rasio pengelolaan belanja menunjukkan trend positif, rasio pertumbuhan menunjukkan rata-rata yang positif, rasio drajat desentralisasi fiskal pemerintah menunjukkan kemampuan keuangan yang tergo-long kurang, dan rasio IKR menunjukkan kemampuan keuangan yang masih sangat kurang.

Kata kunci : Kinerja Keuangan Daerah, Rasio Keuangan, Anggaran Pendapatan dan Belanja Daerah.

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ABSTRACT

This study aims to determine how the Financial Performance of Local Government City of Jambi Views of Financial Ratios of Regional Budget (budget) for Fiscal Year 2009-2012. This study using the methods of quantitative analysis by performing calculations on financial data obtained to solve the problems existing in accordance with the purpose of research. Data analysis was performed using financial ratio analysis of financial self-sufficiency ratio of the area, the PAD effectiveness ratios, activity ratios, the ratio of expenditure management, growth ratio, the ratio of the degree of fiscal decentralization, and the ratio of the index routine capabilities. The results showed: The results of the analysis of financial self-sufficiency ratio shows pattern of relations is instructive, The results of the analysis of the PAD effectiveness ratio indicate that the ability of their duties quite effectively, The results of the calculation of the ratio of activity analysis showed that most of the funds owned by the City of Jambi is still prioritized to the routine expenditure, The results of the analysis of the management of regional shopping ratio calculation shows the average percentage in every year is always above 100 %, The results of the analysis of the calculation of the ratio growth shows a positive average, The results of the analysis of the ratio of the dgree of fiscal decentralization showed relatively less financial capability, The rasio IKR (Routine Capability Index) shows that financial capability is considered to be very less.

Keywords: Performance of local finance, financial ratios, the Regional Budget.

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