Abstract :
This study aims to determaining the performance financial area
Pemerintah Kabupaten Jombang years 2012 up to 2016 seen from: (1)
Independence finance area ratio, (2) effectivity and efficiency of PAD ratio, (3)
compatibility ratio, (4) growth ratio, and (5) Debt Service Coverage Ratio
(DSCR).
This study implemented in Badan Pengelolaan Keuangan dan Aset
Daerah (BPKAD) Kabupaten Jombang. This type of study is qualitative
descriptive. This study uses secondary data derived from Budget Realization
Statement Pemerintah Kabupaten Jombang years 2012-2016. The technique data
analysis uses technique data analysis qualitative Miles and Huberman.
The result showed that the performance financial area Pemerintah
Kabupaten Jombang seen from (1) Independence finance area ratio still classified
as low with ratio under 25%. (2) Effectivity and Efficiency of PAD ratio classified
as very effective and efficient, because the effectivity ratio its more than 100% and
the efficiency ratio less than 60%. (3) Compatibility ratio it can be said that
Pemerintah Kabupaten Jombang allocated most of the fund for its operation
expense compared with the capital expense. (4) Growth ratio income and PAD
experience positive growth although tend to experience decreased, operation
expense experience growth positive and fluktuatif, capital expense experience
positive and negative growth. (5) The abality to return loan very good because
DSCR years 2012, 2015, and 2016 more than 2,5%, that is each of: 306%,
11091%, and 677%.
Keyword: Performance financial area, Independence finance area
ratio,Eeffectivity and efficiency of PAD ratio, Compatibility ratio,
Growth ratio, and Debt Service Coverage Ratio (DSCR).