ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA PEMERINTAH DAERAH KABUPATEN BENGKAYANG TAHUN 2013-2015 (Studi kasus pada Badan Pengelolaan Keuangan dan Aset Daerah)

The purpose of this study are: to determine the financial performance Bengkayang government based on the analysis of financial ratios of independence in the period 2013-2015. The data used in this study are as follows: 1). Qualitative data 2). Quantitative data. The data used in this research is quantitative data in the form of budget realization reports. The data used in this research is the primary data in the form of a general description Bengkayang, LAKIP in Bengkayang, an overview of the organization, financial reporting Budgets FY 2013, FY 2014, FY 2015 data analysis method is used to analyze the results of this study are quantitative secondary data which includes financial data through the budget and its realization with financial ratios and comparative analysis to obtain the level of the financial performance of Bengkayang. The analysis technique used in this study are as follows: 1). By collecting data related to this study 2). Gather to obtain an overview of the research object 3). Studying and evaluating data have been obtained from the research object 4). Process and organize the data obtained from the research object 5). Doing a comparison of results obtained with the theory that there are 6). Make conclusions from the results of research and provide advice as deemed necessary. The results of data processing analysis on the financial performance of local governments Bengkayang concluded that 1). Regional Financial Performance Bengkayang when viewed from the ratio of PAD effectiveness has not been effective because the average effectiveness is still low at 91.29%. 2). Regional Financial Performance Bengkayang when seen from the Regional Financial Efficiency Ratio has been Efficient, the average ratio of 96.04%. 3). Regional Financial Performance Bengkayang when viewed from the ratio of Operation Harmony danBelanja Capital Expenditure not stable from year to year. Kab.Bengkayang local governments still prioritize spending needs operation so that the ratio of capital expenditure is relatively small. 4). Regional Financial Performance Bengkayang when viewed from the ratio of revenue growth grew volatile. The average growth of 14.23%, but not much better when compared to the average growth in income was only amounted to 22.12%. 5). Regional Financial Performance Bengkayang when viewed from the ratio of Regional Financial Independence is still relatively Low Once and category Instructive relationship patterns. Keywords : Good governance, Financial Performance Local government