Analisis Kinerja Keuangan Pemerintah Kabupaten Dan Kota Se-Jawa Tengah

This study aims to analyze the performance of district governments with city governments in the Central Java province, using the ratio of decentralized ratios, effectiveness ratios, efficiency ratios, dependency ratios, and independence ratios. The method of this research is a qualitative descriptive method with a population of regency governments and city governments in Central Java in 2014-2016. The sampling technique in this study used the Pusposive Sampling method. The test results show: The degree of decentralization ratio for district and city governments in Central Java has an average value of 16%. The effectiveness ratio of districts and cities throughout Central Java. The level of effectiveness has very effective criteria for all districts and cities in Central Java, which can be seen from the percentage of more than 100%. The efficiency ratio at the regency and city level in Central Java in 2014-2016 has an average efficiency ratio with a percentage value of 14% including the criteria for quite efficient. Dependency Ratio of districts and cities in Central Java Government dependency ratio of district and city governments in Central Java has an average percentage of 81% with very high criteria with less criteria. The independence ratio of districts and cities in Central Java in the average of 2014-2016 was 20% when viewed from the criteria of independence ratio included in the very low criteria with Instructive relationship pattern