ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN SLEMAN TAHUN 2015-2019
The financial performance of local governments is a picture of the financial condition of the local government in an accounting period or cycle, in which the sources of revenue or the collection of funds and distribution or use of funds are listed. Financial performance analysis carried out by public sector institutions is different from that carried out by the private sector, this is because the accounting standards used by public sector institutions are not the same as those carried out by the private sector. The performance of public sector institutions is assessed based on the efficiency and effectiveness of the use of public funds as well as assessing the capacity of the regions in terms of achieving regional independence.
Based on the results of the analysis of the financial performance of the Sleman district government, the ratio of the degree of decentralization of the Sleman district government is still low, therefore the government must increase this ratio in order to carry out development activities properly. The regional independence ratio of Sleman regency is also not optimal because it is still in the range of 30% - 50%. Meanwhile, the ratio of Income Growth in 2015-2019 is still very low. The sources of local government revenue need to be explored more optimally so that the Original Regional Revenue can increase so that the regional independence of the Sleman district government can also increase. Keywords: Financial Performance Analysis; Public Sector Institutions; Regional Independence; Income Growth; Degree of Decentralization