Rasio Kemampuan Keuangan Daerah Kabupaten/Kota Di Provinsi Diy Pasca Otonomi Daerah

Type Journal Article - Jurnal Akuntansi & Manajemen (JAM)
Title Rasio Kemampuan Keuangan Daerah Kabupaten/Kota Di Provinsi Diy Pasca Otonomi Daerah
Author(s)
Volume 21
Issue 3
Publication (Day/Month/Year) 2010
Page numbers 243-263
URL http://lppm.uns.ac.id/kinerja/files/jurnal/lppm-jurnal-2010-18072013185845.pdf#page=31
Abstract
The research of local regency/city’s financial capability in DIY Province post local autonomy is conducted in order to analyze how the regencies government of Bantul, Gunung Kidul, Kulon Progo, Sleman, and Yogyakarta city optimizing various development program in accordance with the development goals each regency/city. The analytical result of each Anggaran Pendapatan dan Belanja Daerah (APBD’s regencies/ city) of Bantul, Gunung Kidul, Kulon Progo, Sleman, and Yogyakarta (RKKD) will be useful for each regencies/city’s government and for the stakeholders of each regencies/city in order to evaluate various development program engaged. The analysis that can be used to determine wether regencies/city has a PAD excellence between other regencies/city is IKK Method (Financial Capability Indeks) as an average calculation from Growth Index, Elasticity Index, and Share Index. To analyze, the Chi Square and Anova Test with alpha 5% were used.

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