ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI KAWASAN SATUAN WILAYAH PEMBANGUNAN GREBANGKERTOSUSILA PLUS PROVINSI JAWA TIMUR TAHUN ANGGARAN 2012-2017

This research is entitled "Analysis of Financial Performance of Regency and City Governments in the Grebangkertosusila Plus Development Area Unit of East Java Province 2012-2017 Budget Year". The purpose of this study was to measure the financial performance of the regency and city governments of the Grebangkertosusila Plus Development Region of East Java Province and the Regional Financial Independence Ratios, Fiscal Decentralization Ratios, Effectiveness Ratios, and Efficiency Ratios for the last six years, 2012-2017. In this study, the analytical tool used is using financial ratio analysis and calculating and analyzing the performance of PAD through share size and growth which are then described in a form of financial capability maps using the quadrant method. The results of this study are that the level of majority independence still depends on central government funds. The ratio of fiscal decentralization shows that it is still not optimal. The effectiveness ratio has shown a positive trend. The efficiency ratio shows that expenditure for shopping is optimal. From the results of the analysis of regional financial capabilities, the average share and growth value of ≥ 1 are obtained so that it is said to be high. Then with the mapping of regional financial capabilities based on the Quadrant Method, the Regency and the City of the Grebangkertosusila Plus Development Region Unit of East Java Province are in the Quadrant I. The regional financial performance simultaneously has no positive and insignificant effect. Fiscal decentralization has a positive and significant effect. Efficiency has a positive but not significant relationship