ANALISIS KINERJA KEUANGAN DAN NON KEUANGAN PEMERINTAH DAERAH DALAM PENGELOLAAN APBD KOTA SURABAYA

Abstract

The research result concluded the performance of Surabaya Government in managing Regional Budget 2013-2017, based on financial aspect was the Surabaya Financial Independence Ratio showed a delegated level, which meant the government was able to fulfill and finance its own development and be able to overcome their own needs. Moreover, Surabaya operational expenditure and capital expenditure activity ratio was getting better as the level of operational expenditure has decreased. In line with, the increase of capital expenditure meant the Surabaya government had provided facilities and infrastructure to meet the economic needs of Surabaya people. Futhermore, the Surabaya financial effectiveness ratio was very effective because the values, objectives and targets had been previously set or budgeted. In addition, the financial efficiency ratio of the city of Surabaya was very efficient because the government had succeeded in minimizing resources and maximizing the result recieved, the Surabaya financial growth ratio was balanced as the local government had good performance. It happened as the revenue and expenditure growth had increased also. For non-financial aspecst, it concluded the Surabaya people were satisfied with the public services which had good quality values.
Keywords : regional revenue dan expenditure budget, financial performance, non financial performance, community satisfaction index