KAJIAN TERHADAP IMPLEMENTASI KEBIJAKAN PENGELOLAAN KEUANGAN DAERAH PADA PEMERINTAH KOTA DI JAWA TENGAH

Abstract

This research was intended to compute the implementation index of local financial management policy before the release of Permendagri No.13/2006. The object of research was six Cities (local governments) in Central Java. The research find was conducted by identifying items of government financial report and arranged such items into an index to analyse the implementation of local financial management among the Cities. Findings of this research showed that based on the implementation index, the local financial management policies of the six Cities were poor. However, this research revelead that the implementation Index of local financial management was better for Semarang City than other Cities in Central Java