Analisis Kinerja Keuangan Daerah Kabupaten/Kota Di Jawa Tengah Periode 2011-2013

This research is a comparative descriptive study by describing and analyzing the obtained data. The object of this study is the Regency/City in Central Java in 2011-2013 with a population of 35 Regencies/Cities. The analysis using the financial ratio tools of which is the ratio of independence local financial, regional financial dependency ratios, the ratio of fiscal decentralization, effectiveness ratio, efficiency ratio and for mapping the region's financial share using index, growth and elasticity. Based on the survey results revealed that the level of financial independence Regency/City in Central Java over the past three years shows that the average is very low. The level of financial dependence Regency/City in Central Java over the past three years shows that the average very high. The average value of the government's fiscal decentralization Regency/City in Central Java in the category was very less. The effectiveness of local revenue earned on average in the category ineffective. The efficiency of local revenue earned on average in the category of less efficient. The results of calculation of the index of financial performance (CCI) and the quadrant method based on the share, growth and elasticity of the summary budget revenue and expenditure Regency/City in Central Java fiscal year of 2011 up to 2013, obtained by mapping local financial capacity based methods quadrant on the position of the quadrant II to fiscal year of 2011 these conditions have not been ideal, but the region has potential development. In the third quadrant position for fiscal year of 2012 and the third quadrant position for the 2013 budget year, this condition has not been ideal, the big role of PAD in the Total Expenditure has little opportunity for revenue growth is small