Mahardyan Dwi Fibrianto


Title "ANALISION INDICATION THAT THE FINANCIAL ABILITY OF BATU 2003 up to 2007 years". (Researcher: Mahardyan Dwi Fibrianto, Counsellor Of I: Drs. Wahyu Hidayat R, MM, Counsellor Of II: Dra. Dwi Susilowati, MM.)
The purpose of this study is to analyze the ability of financial district from the independence, affectivity, efficiency, and the activity ratio aspects. The study use secondary data method. The data were collected from Batu Finance Departement, Malang in the form of time series within 5 years (2003 up to 2007).
From the ratio measurenment of PAD against the govermental support in the financial data within 5 years (2003 up to 2006), the financial independency of Batu district decrease, from 1,05%; 0,31%; and 0,31%, and 0,79%. While on 2007 it increases with the independecy 0%. This is because the Batu Goverment did not took a loan and support from the province goverment. In other words, in the periode of 2007 Batu is categorize as Independent.
The effectivity of earning in Batu is more than 1 or 100% between 93,7% up to 112,9% with the average 104,3%. The eficiency less than 1 or 100% between 02,33% up to 03,34% with the average of 02,97%. This is shows the good work from the Batu gaverment.
The ratio of daily outcome and the development outcome against the APBD periode 2003-2007 is between 19,35% up to 25,03% with the average 22,35%. The ratio of outcome around 25,97% up to 29,96% with the average 27,51%. It can be concluded that the outcome within 5 years is always increase.
Debt Servise Coverage Ratio (DSCR) related to the district loan on 2003-2007 is more than the requirenment of PP no. 54 2005 law. The incresing is > 2,5 point. The DSCR of Batu city with 5 yeras is around 2,63 point up to 5,20 point. This can be categorize as need to get loan. Though, DSCR effected on the increasing of DAU per year.
It indicates that the financial ability of Batu district is still less and need to increase the PAD followed by intensification and extensification both from the tax subjectively or objectively. The measurenment it selft still use the DAU and DAK to protect the failurness of financial income and outcome from the goverment.

Keyword : Otonomi Daerah, Desentralisasi, Kemandirian Daerah


Otonomi Daerah; Desentralisasi; Kemandirian Daerah