Analisis Kinerja Keuangan Daerah Setelah Realisasi Undang-Undang Nomor 32 Tahun 2004: studi kasus kinerja keuangan daerah di kabupaten Sleman

Putri, Arifah Sindhika, Arif Surya Irawan, SE, M.Com., Ak

2007 | Skripsi | S1 Extention - Accounting

Sociopolitical and economics system development in Indonesia from the old era to the new era strive for changing in government organizing. Implementation of "Undang-Undang Nomor 32 Tahun 2004" on Province Autonomy, and "Undang-undang nomor 33 Tahun 2004" on the Balanced Financial of Central Government and Local Government strive for good governance that are participative, transparent, accountable, effective, efficient, fair, and guarantee law supremacy.

In order to increase the firmness of Local government and manifest Local autonomy, local government needs to increase their efficiency, effectiveness, and professionalism of human resources and public institutions. Local government aspect which should be well arranged, is local financial management and budgeting. The management of local financial should be public oriented. Financial ratio analysis to financial report of local government should be conducted to evaluate performance of local government in managing their financial aspect. The objective of this research in titled: "Analisis Kinerja Keuangan Daerah Setelah Realisasi Undang-Undang Nomor 32 Tahun 2004 (Studi Kasus Kinerja Keuangan Daerah Di Kabupaten Sleman)", was to find out the performance of Sleman District Government in managing its financial after the implementation of "Undang-Undang Nomor 32 Tahun 2004" on Province Autonomy and "Undang-undang Nomor 33 Tahun 2004" on Balanced Financial of Central Government and Local Government. The data used for this research are APBD of Sleman District Government year 2004 and 2005, Realization of APBD report of Sleman District Government year 2004 and 2005, Balance Sheet of Sleman District Government year 2004 and 2005, Vision and Mission of Sleman Sleman District Government. Writer uses descriptive analysis method in writing this research. Based on the method, includes compiling data, serve, and analysis, so it could reflect the observed object. The collected data was analyzed by the tools below:

1. Financial Ratio Analysis on APBD

-Independency of Local Government Financial Ratio

-Effectiveness of PAD Ratio

-Fitness on APBD Ratio

2. Financial Ratio Analysis on Financial Report

-Current Ratio

-Quick Ratio

-Cash Ratio

-Solvability Ratio

-Total Debt to Equity Ratio

Study on the Financial Ratio Analysis on APBD and Financial Ratio Analysis on Financial Report shows:

- Independency of Sleman District Government Financial year 2004 - 2005 was still low, this showed by the number 18,08 % in 2004 and 18,66 % in 2005

- Effectiveness of PAD showed that Sleman District Government was good enough in fulfill target of PAD that are 130,75 % in 2004 and 121,67 % in 2005

- Fitness of APDB ratio shows that Sleman District Government prioritizes its expenses for public service. This supports by data that "Belanja Aparatur Daerah" ratio on APBD by the number 24, 82 % in 2004 and 24, 82 % in 2005. On the other side "Belanja Pelayanan Publik" ratio on APBD at 2004 was 75, 18 % and increased to 79, 91 % in 2005.

- Liquidity ratio showed by the current ratio analysis on 2004, that is 29,54 % and in 2005 became 14,08 %, Counts on the liquidity uses quick ratio showed that in 2004 the liquidity was 27,85 % and in 2005 was 12,62 %. While counts uses Cash Ratio in 2004 was 20,07 % and in 2005 was 10,50 %.

- Solvability ratio in 2004 was 406,51 % and in 2005 was 282,50 %. These results showed the solvability of Sleman District Government Government.

- The Leverage Ratio of Kabupaten Sleman in 2004 was 0, 25 % and in 2005 was 0, 36 %.

Those ratio analyses above showed that generally Sleman District Government Government"s financial performance after implementation of "Undang-Undang Nomor 32 Tahun 2004" was in a good condition.

Kata Kunci : Kinerja Keuangan Daerah; Undang-Undang Nomor 32 Tahun 2004; Manajemen Keuangan