Analisis Kinerja Keuangan Serta Kemampuan Keuangan Pemerintah Daerah dalam Pelaksanaan Otonomi Daerah (Studi pada Dinas Pendapatan Daerah dan Badan Pengelola Keuangan dan Aset Daerah Kota Malang Tahun Anggaran 2008-2012)

摘要

: Analysis of Financial Performance and Financial Capability of Local Government in Implementation Local Authonomy (Study at Local Revenue Offices and Management of Local Finance and Assets Malang City, Fiscal Year 2008-2012). In the implementation of regional autonomy, finance becomes an important factor that needs serious attention. In relation to that, is need to do performance assessment and financial capacity of local governments to know the progress of the local financial management every year. This study used a descriptive research with a qualitative approach. The results of this study showed that the Malang city\u27s financial ability show a positive trends but still within less able category with average of DOF ratio is 13,67% and average of IKR ratiois 18,01%.Malang city\u27s financial performance from 2008 to 2012 showed a positive trend with average of financial independence is 16,43%, acquisition of PAD effectiveness is 107,7%, priority allocation of regional expenditures still at routine expenditure, the growth ratio of PAD, all local revenues, and local expenditures showa fluctuating growth, and SILPA has increased every year. This indicates that the financial capability and financial performance is not yet optimal. So that need to make more improvement in Malang City\u27s financial management.