Analisis Rasio Keuangan Daerah dalam Menilai Kinerja Keuangan Pada Kantor Badan Pendapatan Pengelolaan Keuangan dan Kekayaan Aset Daerah (BPPKAD) Di Kota Surakarta

This study aims to analyze the financial performance of BPPKAD Kota Surakarta in 2012-2016 seen from 5 local financial ratios: 1) Ratio of Regional Financial Independence, 2) PAD Effectiveness Ratio, 3) Regional Financial Efficiency Ratio, 4) Activity Ratio, 5) Ratio Growth.This research uses descriptive methods that are quantitative. This research was conducted at the office of Financial and Asset Management Agency of Surakarta City. Data collection by documentation method. The analytical technique used is descriptive quantitative by using the formula: Ratio of Regional Financial Independence, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, Activity Ratio, Growth Ratio. The results of the analysis show that the Financial Performance of BPPKAD Kota Surakarta is seen from (1) The ratio of Regional Financial Independence is considered high which is included in the delegative pattern (2) Effectiveness Ratio of PAD effectiveness of the financial performance of Surakarta City included in the category not yet effective so that it should optimize the management of resources and expand the sector - sectors with the potential to increase the Local Original Revenue (3) The Regional Financial Efficiency Ratio is declared inefficient so the Surakarta City government must reduce the amount of expenditure spent. (4) Ratio Activity / harmony ratio so that the cost incurred by Surakarta Municipal Government in expenditure of capital enough capable in doing activity of development requirement of that area. (5) The Growth Ratio as a whole has decreased significantly, making it less than the maximum amount of income received by Surakarta City. Surakarta City Government should improve the 4 ratios of effectiveness ratio, efficiency ratio, activity ratio, and growth ratio Keywords: Regional Financial Performance, Regional Financial Ratio