ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH DALAM PENGELOLAAN APBD KOTA SURABAYA TAHUN 2012-2015

Abstract

The result of the analysis shows that 1) the financial performance of the local government in the
local revenue budget management of Surabaya cityin generalis stated to be less good in revenue
variant. It is proven that (a) the variant of the average of local revenue is under 100%, (b) local
financial ratio isreviewedfrom the degree of decentralization shows the average is 53.54%, the average
of local financial independency is 176.05% ,the average of the growth of local revenue ratio is positive,
2) The financial performance of local government inthe management of local budget of Surabaya city
in generally it can be said to be good. This is proven by (a) the average of the variant of local
expenditure is under 100%, (b) the average of the harmony of local expenditure when it is reviewed
from the average of capital expenditure is 24.98% and the average of the operating expenditure is
74.98%, (c) the average of the efficiency of local expenditure is under 100% which is 82.54%, (b) the
growth of local expenditure has experienced the average growth is 11.00%, (c) the harmony of local
expenditure can be said that the municipal of Surabaya city has allocated most of theirexpenditure
budget for the average of operating expenditureis 90.33% when it is comparedto the average of capital
expenditure is 9.57%,(d) the efficiency of local expenditure shows that the average is under 100%.
Keywords: Local financial, revenue budget, expenditure budget, financial performance.