Kinerja Keuangan dan Kemampuan Keuangan Pemerintah Daerah Se-Jabodetabek
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Abstract
ABSTRACT
This study aims to compare the financial performance and financial capacity of the region in the Jabodetabek Regional Government (Jakarta, Bogor, Depok, Tangerang, Bekasi) in 2010-2014 and examine differences in financial performance. The research data is the audited financial statements of local governments. The results showed that the DKI Jakarta Provincial Government had the highest value of the decentralization ratio compared to the other four regional governments. The value of the dependency ratio, the Provincial Government of DKI Jakarta is quite high while the other four local governments are included in the very high category. The regional autonomy ratio of the DKI Jakarta Provincial Government has the highest average value while the other four Regional Governments have very low levels of regional independence. The effectiveness of the Tangerang PAD and Bogor Regency and Depok City proved to be good compared to Bekasi and DKI Jakarta. The efficiency of PAD in Bogor Regency is the least efficient. The test results proved that there was a difference in the degree of decentralization, dependence, independence and share in the Jabodetabek regional government, but there was no difference in effectiveness of PAD, efficiency of PAD, growth and elasticity in the Jabodetabek Regional Government.
ABSTRAK
Studi ini bertujuan untuk mengetahui perbandingan kinerja keuangan dan kemampuan keuangan daerah pada Pemerintah Daerah Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi) tahun 2010-2014 serta menguji perbedaan kinerja keuangan. Data penelitian adalah laporan keuangan pemerintah daerah yang telah diaudit. Hasil penelitian menunjukkan bahwa Pemerintah Provinsi DKI Jakarta memiliki nilai rasio derajad desentralisasi paling tinggi dibandingkan empat pemerintah daerah lainnya. Nilai rasio ketergantungan, Pemerintah Provinsi DKI Jakarta cukup tinggi sedangkan empat pemerintah daerah lainnya termasuk kategori sangat tinggi. Rasio kemandirian daerah Pemerintah Provinsi DKI Jakarta memiliki nilai rata-rata paling tinggi sedangkan empat Pemerintah Daerah lainnya memiliki tingkat kemandirian daerah yang sangat rendah. Tingkat efektifitas PAD Tangerang dan Kabupaten Bogor dan Kota Depok terbukti baik dibandingkan Bekasi dan DKI Jakarta. Efisiensi PAD Kabupaten Bogor adalah yang paling kurang efisien. Hasil pengujian terbukti ada perbedaan derajad desentralisasi, ketergantungan, kemandirian dan share pada pemerintah daerah Jabodetabek, namun tidak terdapat perbedaan efektifitas PAD, efisiensi PAD, growth dan elastisitas pada Pemerintah Daerah Jabodetabek.
JEL Classification: M48, H11
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