Analisis Keuangan Anggaran Pendapatan dan Belanja Daerah Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kota Surakarta Periode Tahun Anggaran 2013-2017

This study aims to determine the financial performance of the regional government of Surakarta in the 2013-2017 fiscal year period using financial ratio analysis towards report on the realization of regional revenue and expenditure budget to measure the local government performance. The data that used are secondary data and the method used is descriptive quantitative method. Ratio analysis that used is the Independence Ratio, Decentralization Degree Ratio, Effectiveness and Efficiency Ratio to Local Own Revenue, Spending Harmony Ratio, and Regional Dependency Ratio. Based on the results of the research, the performance of the Surakarta government is quite poor, it can be seen from the ratio of regional dependencies that enter the 'very high' category, the regional self-reliance ratio that is still middle down, and expense management that still needs to be improved. But the level of effective and efficient financial management is fairly good and in the ratio of the degree of decentralization the contribution of PAD increases each year