PENGARUH KINERJA KEUANGAN TERHADAP REALISASI APBD DAN DANA ALOKASI KHUSUS (DAK) DI DINAS KESEHATAN KABUPATEN PASAMAN TAHUN 2010 – 2014

Abstract

This study aims to assess the financial performance of Local Government Department
of Health Pasaman, against the Budget of the area and the Special Allocation Fund
Pasaman District Health Office of Fiscal Year 2010-2014. This study uses census. The
processed data is a summary of Budget and Expenditure 2010-2014 fiscal year were
obtained from the Department of Revenue and Fiscal Management Pasaman. The
analysis used to assess the financial performance of Influence area is to calculate the
ratio of Independence, Effectiveness and Ratio Ratio Effect Efisiensi. Berdasarkan
financial performance against budget and DAK realization can be concluded that the
ratio of Independence positive effect on the budget realization, activity ratios
negatively affect the realization of the budget, Ratio Realization of efficiency negatively
affect the budget. Independence ratio of positive influence on realization of DAK, the
ratio of activity negatively affect the realization of DAK, negatively affect the efficiency
ratio Realization DAK.
Keywords: Independence ratio, activity ratio, efficiency ratio, Realization APBD
and DAK