Analisis Rasio Sebagai Salah Satu Alat untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Jombang



One of paradigma that must be renewed is the system of local financial and budget management, because the local government is demanded to make a financial report oriented to the public interest and the municipal government is also demanded to transparently delivery its financial information to public. The demand on the reform of financial system is for the management of people money done transparently so it creates a public accountability. In Article 4 of Government Regulation No.105/2000 on Management and Accountability of Local Finance, it is mentioned that the management of local finance must be obedient to the prevailing regulations, efficient, effective, transparent and accountability considering the principles of equity and obedience. The ability of local government to manage its finance is manifested on the budget of local income and expense (APBD) that is a plan of local government activities expressed in the forms of numbers and shows the sources of revenues that is a minimum target and a cost that is a maximum limit for a given budget period. Establishing APBD reflects the ability of local government on funding the governmental tasks, development and service to community.
Based on the phenomenon above, the researcher was interested in doing the further examination in the form of research labeled ?Ratio Analysis as one of means in assessing the financial operation of local government, Jombang Regency.? The problem formulations of the research were how is the application of the ratio analysis of autonomy, activity and the efficiency analysis in assessing the financial operation of Jombang local government? And how is the development of the financial operation of Jombang local government for 4 years? The research was done in the office of Jombang local government located on Jl. Wahid Hasyim No. 137 Jombang where the data used was internal secondary data obtained from the local government office of Jombang, in the form of Jombang local government?s APBD of 2000-2004 manipulated by Jombang local government. The analysis method used was a qualitative data analysis technique.
The research result showed that the result of the ratio assessment of autonomy in the budget years of 2001-2005 were 9.65%, 15.76%, 20.44%, 11.98%, 12.40%, in respectively, or 14% of annual average, it means that the autonomy ratio is increasing and decreasing. It showed that the dependence level of local finance on the external source was very high, but in that ratio, the local government of Jombang could be said as fairly good. It is assumed that the higher the ratio of autonomy is, the higher the dependence level of the local government on the support of external party is, and otherwise. However, if it is seen from the annual average among the comparison of autonomy level, the local government of Jombang remains having a good autonomy.
The efficiency ratio for the budgetary years of 2001 ? 2005 were 64%, 46%, 48%, 178%, 127%, in respectively, or 90% of annual average. From the assessment of efficiency ratio, it could be concluded that the operation of the government in spending the cost to gain PAD could be said less efficient because there was increasing every year. It was said that it is less efficient because there remained highly increasing in 2004 and 2005. The assessment result of activity/ conformity in the budgetary years of 2001-2005 were 69.03%, 57.95%, 57.49%, 76.96%, 87,21%, in respectively, or 75% of annual average for routine expense. For the development expenditure, they were 22.99%, 29.48%, 33.88%, 46.74%, 49.01%, in respectively, or 37.56% of the annual average. The routine expense decreased in 2002 and 2003, however in 2004 and 2005 it increased, while the development expenditure increased, seen from the annual average. Based on the result of conformity ratio, it showed that the local government of Jombang still gave higher priority the budget of expense fund on the routine expense than on the development expenditure, but the local government of Jombang paid attention to the development sector having multiple effect and immediate impact on the improvement of local revenue.
From the result of development ratio above, it could be inferred that the local capacity to attain the origin local revenue was not maximum, even it decreased in 2004 and 2005, however, it highly increased in 2002 and 2003; while to maintain the total revenue, it was still not maximal because it decreased every year, in particular in 2004. The development ratio of routine expense each year decreased, despite increasing in the last year or in 2005. The development ratio of development expenditure developed varily, except in 2004 and 2005 the development was negative.
The increasing of the development expenditure ratio and the decreasing of the routine expense ratio were caused by the growth rate of origin local revenue each year that negatively developed in 2004 and 2005 or decreased, while the development ratio of total revenue underwent the positive development or there was improvement, except in 2004. The development ratio for the routine expense underwent the positive development, except in 2002 and 2004, otherwise the growth ratio of development expenditure underwent the positive development, but in 2004 and 2005 it underwent the negative development.


Keyword : Kinerja Keuangan Pemerintah


Link Terkait :


Kinerja Keuangan Pemerintah