Analisis Kemampuan Keuangan Daerah dalam Pelaksanaan Otonomi Daerah Tahun 2007-2011 di Kota Makassar

: This writing to determine the level of development of the financial capacity of Makassar in order to support the implementation of regional autonomy and Local Revenue Contribution to the Budget Revenue and Expenditure Makassar fiscal year 2007-2011. The results of the study, the ratio of the regional of financial independence obtained an average yield of 18.30% on the pattern of relationships are instructive. The ratio of the degree of fiscal decentralization and routine capability index ratio shows the ability of local finance is less, amounting to 15.39% and 24.99%. In harmony ratio, routine expenditure is greater than the gap of development expenditure amounted to 25.60%. The ratio of growth, overall experience negative growth, due to an increase in local revenue and total revenue not followed by construction spending growth, but it is followed by the growth of expenditures. Local Revenue Contribution to the Budget Revenue and Expenditure, still less, amounting to 15,39%. By looking at the results of the analysis, development of the financial ability of the city of Makassar in the implementation of regional autonomy were deemed to be lacking