Abstract :
Widely known, financial management is essential point in the regional development.
Good financial management partly determined by the performance of local governments in
allocating budget. Information about the performance of financial management are needed by
the public and investors. With these understanding, the authors would like to measure the
financial performance of the region based on its accountability report. This research will
provide information about the financial performance of the Regional Government.
This research focuses on the annual performance report of DKI Jakarta Provincial
Government accountability for the period 2006-2010. This research using a qualitative
descriptive method that uses four measurements as follows Degree of Desentralization, Ratio of
Financial Independence, PAD Effectiveness Ratio, and Ratio Efficiency. The nature of this
research is a historical of the observation are directly or indirectly, where researchers tried to
explain the financial performance of the Provincial Government of DKI Jakarta for four years.
Part of the results of this research in example the achievement of quality and
performance was good in the period 2006-2010. It was measured with calculation of four ratios
that reflected the quality and the achievement of performance criteria on each ratio. In the area
of financial management, concluded that the Jakarta Provincial Government has fulfilled the
criteria of "value of money". This was achieved because the bureaucrat has applied provincial
financial management in accordance with the concept of value of money that is economical,
efficient and effective. Quality and performance achievement Provincial Government of DKI
Jakarta during 2006-2010 can categorized as good enough.
Keywords :financial management,value of money, ecomical, efficient, effective, financial
performance.