ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI BENGKULU TAHUN 2014-2016

This study aims to analyze the financial performance of local government of Bengkulu Province based on Effectiveness Ratio of PAD, Regional Financial Efficiency Ratio, Harmony Ratio, Growth Ratio, and Ratio of Regional Financial Independence. The data used in this study is secondary data, obtained from the BPS of Bengkulu Province during the period 2014-2016 by using ratio analysis techniques to measure the financial performance of the government. The results showed: 1) The ratio of PAD Effectiveness on average from 2014 to 2016 included in the effective criteria. 2) The ratio of Regional Finance Efficiency on average from 2014 to 2016 falls into the criteria of efficient financial performance. 3) Harmonic Ratio divided into 2 ie, the value of Operating Expense Ratio and Capital Expenditure Ratio. 4) Growth Ratio from 2014 to 2016 growth decreases 5) The ratio of regional financial autonomy on average from 2014 to 2016 falls into the criteria of a pattern of relationships that are pasrtisipatif