CD Tesis
Analisis Perbandingan Kinerja Keuangan Pemerintahan Daerah (Studi pada Kabupaten di Propinsi Riau Yang Bukan Hasil Pemekaran di Riau Daratan)
The present research seeks to compare the financial performance in non-divided regencies of Riau Daratan Province, namely, Indragiri Hulu, Kampar and Indragiri Hilir Regencies during the period of 2006 and 2011. The performance was measured using independence ratio, Effectiveness Ratio, Efficiency Ratio, Regional Savings and the indicator variants of Revenue performance, Operational Cost and Capital Expenditure. This research is a descriptive one which uses a ratio analysis and interview as the predictor of each ratio analysis and try to find the causing problems in each regency. The interview was done wit related parties such as the Officials of Regional Revenue Department, Collectors, MPs, Inspectorate, Planning Board and PPKD of Indragiri Hulu Regency, Kampar Regency and Indragiri Hilir Regency. The results show that the Independence Ratio of Kampar Regency is better than that of Indragiri Hulu and Indragiri Hilir Regencies. The Effectiveness Ratio of Kampar Regency is the best because during the period of 2006 and 2011, its effectiveness ratio had been effective. The effectiveness ratio of Indragiri Hulu Regency was not effective during the period of 2006 and 2009; while the effectiveness ratio of Indragiri Hilir was decreasing from 2008 to 2010. The Efficiency ratio of Indragiri Hulu, Kampar and Indragiri Hilir Regencies had been efficient. The revenue performance of Indragiri Hulu Regency was not realized in 2009, it was low in Kampar during the period of 2010 and 2011. The revenue performance of Indragiri Hilir was low in 2007 and 2009. Moreover, the revenue performance of Kampar Regency was the best of those of Indragiri Hulu and Indragiri Hilir. The Regional Savings analysis fluctuated in the three regencies and the Savings Analysis of Kampar Regency was the best. The performance of operational cost in the three regencies was already good and the performance of the capital expenditure in the three regencies is already good because the ratio is under 1 (one) per cent.
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