The Evaluation Of Jayapura City Government Financial Performance

Abstract

This study aimed to determine the results of measuring financial performance to evaluate financial performance in order to improve financial performance which can improve the financial performance of the Jayapura City Government. This type of research was descriptive quantitative. The object of this research was the financial statements of Jayapura City in 2011 - 2017. The results showed that: 1) Local Revenue of Jayapura City in 2011 - 2017 had increased, 2) The dependence of the Jayapura City Government on the Central Government was decreasing, 3) the self-reliance ratio was still very low, 4) the effectiveness ratio> 100% or very effective, 5) the efficiency ratio was included in the very efficient <5% category, 6) the contribution of BUMDs to regional income was still low. Therefore, it was recommended to improve the Financial Performance of the Jayapura City Government by: 1) Increasing Regional Original Income by exploring the existing regional potential, 2) Reducing dependence on the central government by increasing regional revenue, 3) Achieving the realization of Local Own Revenue above the target, 4) The cost of obtaining taxes must be less than the actual regional revenue and 5) Encouraging regional-owned enterprises to contribute to regional revenues.