Fiscal decentralization is one the major component of the decentralization implementation of regional autonomy. As the new beginning in regional development and the people in managing the resources or all of the potential to the prosperity and the progress of region. Financial aspect is one of the basic criteria to find out the real capability regional government in managing their autonomy system (household system) the capability of regional government in managing their financial can be seen in APBD which describes the capability of local government in financing the activities of development task and equity in each region. The purpose of this research is to determine the financial capability of Tidore in regional autonomy especially in 2013-2017 judging by ratio of independency, decentralization fiscal degree, growth ratio. This research used observation, interview and documentation to collect the data. The data was analyzed using qualitative and quantitative data with described analysis. The result showed that the independence ratio of Tidore has been able to improve its financial capability. The degree of decentralization is still highly dependent on the central government, although it has been increasing year by year. Growth rate fluctuated this indicates the local government of Tidore is not too concerned with regional development and community welfare.Keywords: regional autonomy, ratio of independency, The degree of decentralization ratio, Growth ratio.
Siti Aisah Bauw, Lillyani M. Orisu, Melkion D.T. Worabay
Government transfers are one of the central government's interventions in autonomous regions that aim to help regions with low fiscal capacity. With the development of transfers in Manokwari Regency which is always increasing, describing government spending in financing development still depends on the central government or balance funds. The purpose of this study was to etermine the effect of government transfers on the fiscal erformance of Manokwari Regency in the implementation of decentralization. This study is aimed at analyzing he influence of government transfers on the fiscal performance of the Manokwari District government in the implementation of decentralization. With five years of observation. Model estimation is analyzed using simple linear regression (simple linear regression) by partially testing the hypothesis. The results showed that the variable government transfer index had a positive coefficient (+) on the fiscal performance of the regional government, with a R2 value of 86% indicating a ignificant influence on the fiscal performance of the local government.
This research aims to find out the level of financial capacity of regional government in Indonesia before and after the proliferation of administrative region. The level of financial capacity is measured using analysis of local financial ratio consisting of regional financial independence ratio, degree of fiscal decentralization ratio, Local-Own Source Revenue (OSR) per capita growth analysis, and OSR effectiveness ratio. The number of sample used in this research is 15 districts in Indonesia which were split in 2008, 2012, and 2013 using purposive sampling method. Data used in this research is secondary data of Budget Realization Report of State Budget from Directorate General Suhairi 3 of Fiscal Balance of Ministry of Finance of Republic of Indonesia. Technique used to analyze data is analysis of local financial ratio and t-test (paired sample test). The result of t-test shows that there is significant difference between regional financial independence and degree of fiscal decentralization before and after the proliferation of administrative region. There is no significant difference between the OSR per capita growth and OSR effectiveness either before or after the proliferation of administrative region .
Regional financial management is better when government supported with capability of adequate regional financial, so it’s can impact on improving services and community welfare. The government can do it, if government spending on services and community welfare, in the form of capital expenditure should get a relatively large portion. The purpose of this study is to determine the effect of regional financial performance to the allocation of capital expenditure. This research was conducted in all regency Province of Bali for the period of 2012-2016. The results of this study indicate that local financial performance as measured by the degree of fiscal decentralization ratio, regional financial independence, SiLPA financing rate, and the degree of BUMD contribution have a positive influence significantly to the allocation of capital expenditure. Meanwhile, the regional financial performance as measured by the ratio of the effectiveness of regional revenue, the efficiency of regional finance have a negative influance not significantly to the allocation of capital expenditure. Keywords: regional financial management, regional financial performance, capital expenditure
The research is aimed to determine and analyze: 1) the development of local revenue sources; 2) the capacity of local revenue acceptance; 3) the capacity of local revenue in financing of Palu City; 4) Financial capacity of local Palu government based on regulation of the ministry of Domestic Affairs no. 21, 2007; 5) the leve of fiscal decentralization in financing the expenditure of Palu City; 6) fiscal capacity of Palu government; 7) the capacity of the local revenue to repay local debats. This study is descriptive. Data is collected through interview, literature review, and analysis of Palu government’s financial document. The results show that: 1) the development of local revenue sources indicates that other legitimate of local revenue has the highest growth and contribution of 226.08% and 40.92%; 2) the capacity of local revenue is classified ‘deficient’; 3) the capacity of local revenue is financing expenditure is categorized ‘unable to pay the expenditure’; 4) financial capacity of local Palu government based on the regulation of The Ministry of Domestic Affairs no. 21, 2007 is categorized in ‘low’ and medium’ financial groups; 5) the leve of fiscal decentralization in financing the expenditure of Palu City is still unable to finance the local expenditure; 6) fiscal capacity of Palu government in 2011-2013 budget year in categorized ‘low’ and ‘medium’ in 2014-2015; 7) DSCR ratio shows the capacity of Palu Government to repay local debts.
This article examines the characteristics of school effectiveness and how the school effectiveness policy works in the context of education decentralization. The research approach is qualitative exploratory and was conducted in 2016 in 10 out of 35 districts/cities in Central Java Province. The results showed that there are eight characteristics of effective schools: effective school leadership, efficient learning processes, active community participation, a conducive school environment, increased professionalism of educators, heightened expectations of students, the commitment of teachers, which together lead to good student achievement. Local government policy has not been mentioned explicitly to build an effective school. The government system should contribute to creating effective schools through human resource development, community participation, provision of facilities and infrastructure, professional development of educators, guiding students’ and teachers' achievement, monitoring student progress, education financing to some degree, and the commitment of local governments to give appreciation to education actors.
This research aims to analyse the degree of fiscal dependence of local government upon the central government in the regency of Mimika, one of Indonesia’s eastern regencies. The ratio of fiscal decentralization is used to calculate the local government’s ability to increase its regional revenue in order to support development initiatives in all sectors (Malmudi, 2010). Secondary data of locally-generated revenue and total revenue from the period 2010-2015 are used to measure the degree of fiscal decentralization. The results show that the degree of fiscal decentralization in the regency remained at a low level, reflected from the average value of 12.92 percent with the highest degree, of 25.09 percent in 2012. An analysis of fiscal decentralization in the period 2010 – 2015, indicates that the regency lacked sufficient fiscal capacity, showing heavy dependence upon financing from the central government. The local government is expected to develop the region’s potentiality through creative efforts within their governmental apparatus to increase local revenues. The funds from the central government could provide a positive contribution if used in the consumption of goods and services that potentially support economic activities.
There is an absence of a theory explaining the non-structural institutional practice of autonomous regions in Indonesia, which is part of new public management form of decentralization. This has an effect on the increasingly unfamiliar role of civil society combined agencies and governmental elements in order to assist in the delivery of public services. Yet this relatively new institutional model, able to address the issue of substantial democracy in developing countries such as Indonesia, which affects the quality of development of a region. At the praxis level, the increasing variety of challenges both domestically and internationally and the demands of fast-paced and instant society make the central government institutions overwhelmed to answer the various policy issues. What is the role of nonstructural institutions in order to participate in local governance? This research analyzes the role of 3 non-structural institutional in Semarang City such as Semarang City Bureau Management Board, Sima Polder Management Board and Town Planning Development Board of Semarang in local governance through interview, literature study and a series of observations on activities in the three of non-structural institutions during November 2016 until November 2017. The results show that the role of non-structural institutions involving various stakeholders, both civil society elements and government elements, is able to accelerate the process of public participation in the framework of urban development, to present informal communication in the context of the effectiveness of public policy socialization, policy issues that are easily identified and able to present experts who comes from diverse educational backgrounds and experiences to take an active role in providing policy solutions and alternatives. Keyword : Functional decentralization, Substantial Democracy and Non Structural Organization
This research is meant to find out how the preparation of budget and what sort of barriers that are encountered by the Surabaya city government in the preparation of budget. This research is qualitative research approach. The analysisis the local financial performance analysis which is carried out by there venue variance analysis, the degree of the decentralization, the local financial dependency ratios, analysis of variance expenditure, the expenditure efficiency ratio, and financing analysis. In this research, the significant barriers in all existing employment programs at the Revenue Offices of Surabaya city have not been found yet. Based on the result of the calculation and the analysis of the local financial performance, it can be concluded that the difference in budget revenue has negative balance, it indicates that revenue performance is quite well although it cannot earn income which is compatible with the budgeted amount. The regional financial dependency ratio indicates that the Surabaya city government in carrying out its activities does not rely on the central government/province. The analysis of variance shows that difference of expenditure budget has negative balance which indicates that there is an efficiency or budget savings. The financing analysis shows that the SILPA has negative balances the Surabaya city government is appropriate in preparing budget plan or in other words the realization of SILPA does not exceed from what that has already been set in the budget. Keywords : Local government budget, financial performance, effectiveness, efficiency
In the Indonesian constitutional Autonomous Region is an elaboration of territorial decentralization. Realization in the form of the rights, powers and obligations of the region to regulate and manage its own internal affairs are based on the aspirations of the people in accordance with the legislation in force. One of the objectives scrolling regional autonomy policy in Indonesia is Democratization, empowerment and public participation. To achieve this, then the government has a policy of decentralization in stages, namely the provinces given limited autonomy, greater autonomy to the district / city and country are given genuine autonomy. Community participation is a process activities performed by individuals or in groups or communities. To unify their interest or relevance to the organization or people who join in order to achieve the objectives of society itself. This study uses descriptive qualitative research methods From the results of this study, researchers found that community participation in Jatimulya village influenced by the leadership, communication and education. The result showed that the head of the village has been carrying out its role as the leader of a well, the village government communication with the public is well established and low education affects people’s participation in development planning in the Jatimulya Villa. Dalam ketatanegaraan Indonesia Otonomi Daerah merupakan penjabaran dari desentralisasi teritorial. Realisasinya dalam bentuk hak, wewenang dan kewajiban daerah untuk mengatur dan mengurus urusan rumah tangga sendiri yang berdasarkan atas aspirasi masyarakat sesuai dengan peraturan perundang-undangan yang berlaku. Salah satu tujuan pengguliran kebijakan Otonomi Daerah di Indonesia adalah Demokratisasi, Pemberdayaan dan Partisipasi publik. Untuk mencapai hal tersebut maka pemerintah menggulirkan kebijakan desentralisasi secara bertingkat, yakni kepada provinsi diberikan otonomi terbatas, otonomi luas kepada daerah kabupaten/kota dan Desa diberikan otonomi asli. Partisipasi masyarakat merupakan suatu proses kegiatan yang dilakukan oleh perorangan maupun secara berkelompok atau masyarakat. Untuk menyatukan kepentingan atau keterkaitan mereka terhadap organisasi atau masyarakat yang bergabung dalam rangka pencapaian tujuan masyarakat itu sendiri. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Dari hasil penelitian di dapatkan bahwa partisipasi masyarakat di Desa Jatimulya di pengaruhi oleh kepemimpinan, komunikasi dan pendidikan. Dari hasil penelitian diperoleh bahwa kepala Desa telah melaksanakan perannya sebagai pemimpin dengan baik, komunikasi pemerintah Desa dengan masyarakat terjalin dengan baik dan rendahnya pendidikan masyarakat mempengaruhi partisipasi dalam perencanaan pembangunan di Desa Jatimulya
Fiscal decentralization aims to improve regional finance independency and reduce the fiscal dependency of central government. However, in practice, there are many areas that still rely on the assistance central finance for their regional development. This research aims to discuss the development of regional finance independency and analyze the influence of regional finance independency on economic growth in Banten Province. This research uses descriptive method and panel data on 6 (six) regencies and cities in Banten Province at 2001-2011. The results showed the significantly positive effect of regional finance independency on economic growth and significantly negative effect of balance fund’s ratio on economic growth. Key words: local revenue, economic growth, panel data
The logical consequence of the concept of regional autonomy is the presence of fiscal decentralization. The independence of rural communities in the formulation of programs for the administration of governance and development at the village level becomes the space of urgency of village financial management, because substantially, through the enormous financial support Central Government, Provincial Government and Regency / City Government, the village is required to be able to organize governance and development implementation properly and correctly. Furthermore, increasing public demand for good governance has encouraged the central government and regional governments to implement public accountability. Krina describes accountability as a principle that guarantees that every administration activity can be accounted openly by the perpetrator to those affected by the implementation of the policy. Based on the problem, the paper builds on literature reviews covering various dimensions of Open Government and its applicability to village finance to build the empirical evidence and the frameworks. \nKeywords—Transparency, Village Finance system, Open \nGovernment Partnership
Formation of new autonomous regions are meant to promote effective governance, by reducing the span of control of the previous more extensive area, improving the quality of public services, increasing the wealth of the local people, setting the fiscal balance between central and local government, increasing employment and capital inflow. However, the formation process of North MusiRawas as a new autonomous region took 11 years since proposed in 2002 until signed by the central government in 2013. This paper argues that the factors behind the long delay were mainly political factors, instead of administrative. Administrate, the region is eligible to be established as a new autonomous region. This study uses the NVivo Program as a tool for conducting primary and secondary data analyzed from direct interviews, meeting results and statements from related parties. From the research results obtained that the political process, however, involves a series of events in its history that generated constraints for establishing North MusiRawas as a new autonomous region. The historical facts include leadership contest between Governor of South Sumatera and Regent of MusiRawas, conflict over control of the natural gas resource in Suban 4, central government's moratorium policy to new autonomous region formation, leadership change, and internal conflict within the social movement to demand autonomy among local people. It argued in this paper that absence of political network and lack of organization of social mobility to demand freedom allows the recurring events that created constraints to the political process of establishing North MusiRawas as a new regency. The absence of political network to elites in the regional and national levels complicate the political communication to pursue autonomy. It explains why the conflict between Governor and Regent can halt the proposal. Weak organization of social movement allowed internal strife and complicated the resource mobilization to achieve the political goal.
Novianti Valentin Ruung, Ventje Ilat, Heince R. N. Wokas
The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs indenpently. Manado city is one of the areas that implement decentralization policy and requires a lot of funds to finance regional development. The biggest potential possessed Manado city in the financingof regional expenditures derived from local taxes and are expected to ptovide the largest contribution in PAD. This study aims to determain the amount of contribions hotel tax and groundwater tax and to analyze hotel tax and groundwater tax the city of Manado. Methods of data analysis in this research is descriptive analysis. Based on the analysis the average contrition colletion hotel and groundwater tax city parking tax is lack and for hotel tax and groundwater tax reporting mechanism are alredy well underway.Keywords : contribution, reporting, hotel tax, groundwater tax
Open access
Economic Growth and Fiscal Policies
Community-based Tourism Development and Sustainability
Abstract. The purpose of this study was to evaluate the performance of a local government within the framework of fiscal decentralization. Regional financial ratios used are the ratio of independence, the ratio of effectiveness and efficiency, debt service coverage ratio, activity ratio, and growth ratio. The results of the calculation of financial ratios of Bandung Regency Government budget for 2010 –2016 fiscal year show local independence and higt local growth. Bandung Regency Government has been effective and efficient in using its income. The results of the evaluation in this study indicate that Bandung Regency Government is still dependent to Central Government in financing the activities. This condition shows that the welfare of the people is still low. Even though in the LAKIP Bandung Regency Government explained that it has been effective and efficient in managing finance, the number of funds in the budget balance with the central government increases every year.Keywords: government performance; regional financial ratio.Abstrak. Tujuan dari penelitian ini adalah untuk mengevaluasi kinerja pemerintah daerah dalam rangka desentralisasi fiskal. Rasio keuangan Daerah yang digunakan adalah rasio kemandirian, rasio efektivitas dan efisiensi, rasio debt service coverage, rasio aktivitas, dan rasio pertumbuhan. Hasil perhitungan rasio keuangan dari anggaran Pemerintah Kota Bandung untuk tahun fiskal 2010-2016, kemandirian dan pertumbuhan yang cukup tinggi. Pemerintah Kota Bandung telah efektif dan efisien dalam menggunakan pendapatannyaHasil evaluasi dalam penelitian ini menunjukkan bahwa Pemerintah Kota Bandung masih bergantung kepada Pemerintah Pusat dalam membiayai kegiatan pemerintahannya. Kondisi ini menunjukkan bahwa kesejahteraan rakyat masih rendah. Dalam LAKIP Pemerintah Kota Bandung menjelaskan telah efektif dan efisien dalam mengelola keuangan, jumlah dana dalam neraca anggaran dengan pemerintah pusat meningkat setiap tahun. Kata Kunci: pemerintahan daerah ; rasio keuangan daerah.
This research aims to provide empirical proof that (a) unconditional transfer influence the regional finance capability and local expenditure, (b) flypaper effect occurred in fiscal decentralization policy at west nusa tenggara municipalities. Transfer of funds encourage the increase in the expenditure of local goverment. Using secondary data from the local government budget realization covering the period 2001-2015, we analyzing the contributions of unconditional transfer and regional finance capability to local expenditure. The results of this research by using partial least square showed unconditional transfer has significant effect to the regional finance capability and local expenditure. Other result indicate occurrence of flypaper effect, unconditional transfer have positif and significant effect on local expenditure more than regional capability. These indicated that local government still depend on unconditional transfer to realize number of local expenditure and regional capability. The implication of this research can use as the base of local government decision making on local own revenue and intergovernmental revenue management for local expenditure on public need, as well as base judgement on financial performance of local government (agen) and public (principal).
Indri Oktaviana, Lalu Hamdani Husnan, H. Ahmad Rifa’i
Assessment of Financial Performance for Local Government is an important thing to do to help improve the performance of government in the management of the Regional Budget (APBD) in a sustainable manner and to achieve the public accountability that is transparent and accountable. Local Government Financial performance is the ability of an area to explore and manage financial resources native to the area to meet their needs in order to support the passage of the government system, service to the community and regional development. Local government still relies on the transfer of funds than local revenue to finance government activities. Any delays in disbursement of funds transfers by the central government as a barrier to finance programs and activities that have been set in the budget. This study aimed to examine the effect of fiscal decentralization, fiscal stress and intergovernmental revenue on the financial performance of local governments in the province of West Nusa Tenggara (NTB). This study uses panel data from 9 regencies / cities and one province for 10 years (2006-2015). Analysis using panel data regression with Fixed Effect Model estimation method (FEM). The results showed that the decentralization of expenditure and fiscal stress has positive and significant effect on the financial performance of local governments while decentralization of revenue and intergovernmental revenue has significant and negative effect on the financial performance of local governments. This research is expected to provide input and benefit to the Local Government as policy makers in order to increase the potential of revenue derived from taxes, charges and the availability of natural resources are adequate to serve as a source of income and more attention to the allocation of sources of income into spending that oriented to the fulfillment of public service
With the ongoing reformation and now with the enactment of Law Number 23 Year 2014 on Regional Government, the regional development is directed to several development policies that describe the change of development and regional development as well as the management of financing through the reorganization of government institutions and local officials in carrying out their duties and functions in order to realize the implementation of democratic and decentralized development Innovation becomes a necessity that needs to be done so that the existence of government becomes meaningful. The hallmark of successful innovation is the creation and utilization of new processes, new products, new services and new delivery methods, resulting in significant improvements in efficiency, effectiveness and quality being meaningful to the public. Innovation of tourism becomes a necessity that must be done by local government in the development of investment and increase of regional income. In the development of tourism district Purworejo has been able to prepare a master plan for tourism development. Aspects used in the development of tourism include the marketing of the potential of tourism, management of tourism potential, development of tourism destinations, the development of tourism marketing, and the development of the tourism industry Keywords: Innovation, local, development, tourism
Community-based Tourism Development and Sustainability
T he implementation of regional autonomy through fiscal decentralization scheme has not been able to exploit regional income that, in the long run, can support the success of the region in implementing the regional autonomy. With regard to such a problem, this research aims at examining the financial performance of the regional government in Sikka regency through ratio analysis towards the regional finance (financial independence ratio, effectiveness ratio, efficiency ratio, compatibility ratio, and growth ratio). This descriptive quantitative research applies document study for the data collection method. The data of this study were obtained through documentation method. The results of the analysis illustrate that the financial independence of Sikka Regency is still low, and it is categorized into instructive relationship pattern. Meanwhile, its own- source revenue is very effective, and its regional tax is efficient. However, the regional expenditure shows lack of compatibility in terms of its direct and indirect expenditures towards the total expenditure of the region. In addition, the regional income and expenditure growths also persistently fluctuate. K e ywords: Fiscal Decentralization, Regional Government Financial Ratio
Agung Ridwan, Syaparuddin Syaparuddin, Candra Mustika
This study aims to analyze: 1) sources of financing for fiscal decentralization, GRDP and poverty levels of regencies / cities in Jambi Province (2) the effect of sources of fiscal decentralization financing on gross domestic product in regencies and cities in Jambi Province (3) the effect of fiscal decentralization financing sources towards poverty levels in regencies and cities in Jambi Province. The analysis period is 2007 - 2013. To analyze the influence of the sources of fiscal decentralization funding on GRDP and poverty levels, using two panel data regression models. The results of the analysis found that: 1) During the 2007-2013 period, the sources of financing for fiscal decentralization consisting of Local Original Revenue, Balanced Funds and Other Other Income in regencies and cities in Jambi Province generally increased every year; 2) The GRDP regency-city growth in Jambi Province is fairly high with an average of 6.83%, higher than the national economic growth; 3) In general, the poverty rate of regencies/cities in Jambi Province has decreased significantly every year during the period 2007 – 2013. Original Regional Revenue and other legitimate income have a negative and significant effect while the balance fund does not have a significant effect on the poverty level of regencies/cities in Jambi Province.
<p>This study is for observing the regional financial performance influence of regencies/cities in South Sumatera province. The research is implemented quantitatively by using the data panel double regression of the 2006 – 2015 time period. Regional financial performance covers fiscal decentralization, autonomy, effectiveness and efficiency. Based on a partial count, fiscal decentralization has a regression coefficient as large as 62.73185, which means fiscal decentralization has a positive and significant influence to economic growth. Then regional finance autonomy has a regression coefficient as large as -16.04656 which means that regional autonomy has a negative influence yet significant to economic growth. Observing from regional financial effectiveness which has a regression coefficient as large as -0.074855, which means that effectiveness has a negative influence and not significant to economic growth. Regional financial efficiency has a regression coefficient as large as -0.254122, which means that efficiency has a negative influence and not significant to economic growth. Based on the count as a whole it means that Fiscal Decentralization, Regional Finance Autonomy, Effectiveness, and Efficiency have significant influences to economic growth. This means regional financial performance is very influential to the economic growth of regencies/cities in South Sumatera Province in the 2006-2015 time period.</p><p><br />JEL Classification: E02, H70, H77<br />Keywords: Autonomy, Economic Growth, Effectiveness, Efficiency, Regional Financial Performance, Fiscal Decentralization</p>
<p><em>The purpose of this study was to determine the level of financial capability in Pamekasan in order to support the implementation of regional autonomy. This study took place in the Finance and Asset Management Agency Pamekasan </em><em>regency</em><em>. While the data used in this study is the financial data in the budget Finance and Asset Management Agency Regions 2011-2015 fiscal year. The data collection techniques is to study literature and documentation</em></p><p><em>This research method is descriptive quantitative, using financial ratios, ie the ratio of local financial independence, the ratio of the degree of decentralization, local financial dependency ratios. </em></p><em>The results of the analysis conducted of data obtained as follows: Based on the ratio of local financial independence shown by the average ratios are 36.53%% remained between 25% - 50% are categorized as instructive meaningful relationship patterns Pamekasan government's ability to meet funding needed to perform the duties of Government, Development and Social Services community is still relatively low despite the years has increased and decreased. The degree of decentralization ratio only has an average of 6.4%. this means that the level of financial independence still low Pamekasan in implementing autonomy. Based on the area of financial dependency ratios averaging 19% are in scale interval, 10.01 to 20.00% this means that This means revenue (PAD) has a dependency large enough to cover immediate expenses and Pamekasan government still depends on the source financial receipts from central government and provincial transfers.</em>
This study aims to assess the financial performance of Manado City Government using Financial Ratio Analysis of Regional Budget for Fiscal Year 2011-2015. Type of research is the descriptif qualitative with case study approach. The processed data is the Budget Realization Report of Manado City Government for Fiscal Year 2011-2015 were obtained from the internet publication on the official website of Financial Management Board and Regional Property of Manado City. The analysis used to analyze the Regional Financial Performance is Financial Ratio Analysis by calculate the Ratio of Independence, Degree of Fiscal Decentralization, Ratio of Effectiveness, Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and Financial Capability Index. Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region's autonomy level relationships in Manado City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Effectiveness is very effective and the Ratio of Efficiency is also very efficient. Ratio of Expenditure Congruence shows the balance between expenditures are not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of financial ability of Manado City is still not ideal. Share and Growth calculation results, the position of Manado City is in quadrant II and Financial Capability Index of Manado City is high. Keywords: Financial Ratio Analysis of Regional Budget, Financial Performance of Local Government.
This study aims to assess performance of Regional Budget (APBD) which includes revenues, spending/expenditures and financing activities of Jayawijaya Government. The data used was the budgeted and realization of Revenue, Spending/Expenditure and Financing activities of Jayawijaya regency from 2010 to 2014. The analysis techniques used was a qualitative approach through various financial ratios. To calculate revenues performance this study employed Variant Analysis (differences of) Budget Revenue, Revenue Growth, Degree of Independence of the region, Regional Reliance to the central government, Degree of Decentralization, Local Tax Effectiveness and Overlay analysis to measure performance of the generated income. Meanwhile to measure expenditure used Variant Analysis (difference) Budgeted Expenditure, Growth of Regional Expenditure, Synchronization of Governmental Spending, Spending Effectiveness and Overlay analysis to measure overall spending/expenditures performance.
 
 Following the analysed data, the study obtained following results: 1) Jayawijaya’s revenue performance during 2010 to 2014 based on the overlay analysis was not good. The main caused was due to low degree of the region financial independence, high degree of fiscal dependence for external funding as well as the low degree of fiscal decentralization, 2) Spending/Expenditure Performance of Jayawijaya from 2010 to 2014 was good. This was because of the increasing growth of Jayawijaya’s spending/expenditure and the effectiveness of spending/expenditure in Jayawijaya.
 
 Keywords: Budget, Revenue, Spending/ Expenditure, Regional Budget Performance