Evaluasi Kinerja Keuangan Daerah Se Karesidenan Pekalongan Tahun 2007-2011

Abstract

Purpose of the research titled “Evaluation of Local Finance of Pekalongan residency of 2007- 2011” is to analyze performance and capability of local finance of Pekalongan residency of 2007-2011. The research uses secondary data. Performance of local finance can be measured by using fiscal decentralization level, regional dependency level and regional independency level, whereas the mapping of local budget is measured by using local financial index and quadrant method. Resulth of the research indicated that Pekalongan Town, Batang regency, Pekalongan regency, Tegal regency and Brebes regency had very inadequate decentralization level, Tegal Town had inadequate fiscal decentralization. Seven regencies of Pekalongan residency had high dependency of level to central goverment. Tegal town belonged to adequate category had better independency level than other region. Further, Pekalongan town, Pemalang regency, Pekalongan regency were belonged to inadequate category, while Batang regency, Tegal regency and Brebes regency were grouped in very poor category. Pekalongan Town, Batang regency, Tegal town, Tegal regency and Pemalang regency had high index of local financial capability, whereas Brebes and Pekalongan regency had moderate index of local financial capability. Analysis of quadrant methode concludes regions of Pekalongan regency were not found to belong to quadrant I. There were three regions (Pekalongan town, Batang regency and Pekalongan regency) belonged to quadrant II. One region (Tegal town) was found in quadrant III, and three regions (Pemalang regency, Tegal regency and Brebes regency) were found in quadrant IV.