Detail Cantuman  |  Perpustakaan Universitas Putra Bangsa

The purpose of this study is to determine the financial performance of the provincial government of Central Java. This research is quantitative descriptive. The data used are secondary data in the form of Budget Realization Report of Central Java Provincial Government in 2012-2016 at BPKAD Central Java Provincial Government. Data collection techniques used documentation techniques and literature study. Data analysis used is the analysis of independence ratio, effectiveness, efficiency, DSCR (Debt Service Coverage Ratio) and growth ratio. The results of this study indicate that the financial performance of the provincial government of Central Java for 2012-2016 need to be concerned is on the aspect of financial independence. Central Java provincial government financial independence in meeting the needs of funds for the implementation of government activities, development and community services is still very low. For the level of effectiveness and financial efficiency has shown positive results. The ratio of repayment capacity of Central Java provincial government is good enough. While financial growth both in terms of revenue, operational expenditure and capital expenditure still tend to fluctuate. This shows that the ability and performance of Central Java Provincial Government is still not optimal so that it needs harder work in financial management.

Keywords: Autonomy, financial performance, ratio analysis