Financial Sustainability and Financial Performance of Local Government at East Kalimantan

This study aims to determine and analysis Financial Sustainability, Trend Financial Sustainability, Map of Financial Performance and Financial Performance of city/regency (local governments) in East Kalimantan in 2015-2019. The benefit of this research is that it becomes input for local governments and provincial governments in making policies related to APBD. The analysis tool uses the calculation of financial sustainability, financial sustainability trends, quadrant methods, financial performance which consists of the calculation of growth, share, elasticity, index X, IKK. This study also maps the performance of the LGR based on the Quadrant Method. The results of this study indicate that there are 5 cities/regencies that have financial sustainability above the average and 5 cities/regencies whose values are below the average. For 5 years, Trend Financial Sustainability has grown, from a value of 40.77%, 36.45%, 29.07%. In 2018 it increased by a value of 47.34%, then in 2019 it decreased again by 36.72%. LGR performance map using the Quadrant Method, there are no cities/regencies in East Kalimantan Province that are included in Quadrant 1 which is classified as ideal. In Quadrant 2 are East Kutai Regency, North Penajam Paser and Mahakam Ulu. The areas in this quadrant are considered not ideal. In Quadrant 3, there are four cities/regencies, Balikpapan City, Berau Regency, Samarinda and Bontang. In this Quadrant the group is not ideal. In bad condition, they are placed in Quadrant 4. Its members are Kutai Kertanegara and West Kutai, and Paser Regencies.