PEMETAAN KINERJA KEUANGAN PEMERINTAH DAERAH DI PROPINSI JAWA TIMUR
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Regional Autonomy Implementation gives large opportunity for regions to improve their own financial performance. Regions have authority to manage and aptimize their own local resources. But, unfortunately, the regional autonomy started when regions had difference of readiness facing the era because of the impact of monetary crisis. The objective of the research is to find the map of the regional financial performance and analysis of financial ratio at APBD. The regions with good financial performance before the era are indicated have better readiness than the others. It is also indicated that the regions will have better financial performance during the regional autonomy. The indicators used to find the map are the share of regional own revenue to regional expenditure and the growth of regional own revenue. The population of the research used are the regions (kabupaten/kota) in East Java, which the data used the year 2006. The result shows that the the share of regional own revenue to regional expenditure at 2006 still lower. The regions still have strong dependence on the central government. But conversly, the growth of the regional own revenues at 2006 have positive mostly. The map of the regional financial performance at 2006 have not flatten proportion.