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ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI PEMERINTAH KABUPATEN BANDUNG BARAT

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ABSTRACT ANALYSIS OF THE DEVELOPMENT OF REGIONAL FINANCIAL ABILITY IN SUPPORTING REGIONAL AUTONOMY IMPLEMENTATION IN THE GOVERNMENT OF BANDUNG BARAT REGENCY Written By: CALEB HOLY SABBATH NIM: 1632049 The purpose of this study was to determine the results of the analysis of the development of regional financial capacity in supporting the implementation of regional autonomy in West Bandung Regency government. The method used in this research is descriptive. The research sample uses data from West Bandung Regency's financial statements from 2013-2017. Analysis of regional financial capacity using five (5) types of ratios, namely: regional financial independence ratio, the degree of fiscal decentralization ratio, routine capability index ratio, harmony ratio and growth ratio. Descriptive statistical analysis is used to see the average value (mean) of each regional financial capability ratio. The results showed that West Bandung Regency had a low regional financial independence ratio with a ratio of 18.71%. It was also found that the fiscal decentralization ratio had a ratio of 15.60%, then the ratio of the regional routine capacity index in the sufficient category with a ratio of 23.62%, the harmony ratio showed that the West Bandung Regency was more focused on operating expenditure rather than capital expenditure, and the growth ratio was still lacking. From these results, West Bandung Regency is less able to deal with Regional Autonomy, and it is recommended to the government of West Bandung Regency to pay attention to aspects that can increase PAD growth that can help the financial capacity of West Bandung Regency, this is because the PAD growth ratio has the results the best compared to other ratios. And it is recommended that the government balance regional routine expenditure with development spending to encourage the growth of human resources which will later be useful for West Bandung Regency in the face of Regional Autonomy Keywords: Regional Financial Independence Ratio, Fiscal Decentralization Degree Ratio, Routine Capacity Index Ratio, Harmony Ratio, Growth Ratio.