Effectiveness and Efficiency Analysis of Regional Financial Management of Kutai Kartanegara

Effectiveness and efficiency of regional financial management is one of the indicator of regional success in the era of regional autonomy. The purpose of this study was to analyze the level of effectiveness and level of efficiency of financial management from the aspect of realization to target and input to output aspects in financial management of Kutai Kartanegara. The data used was secondary data in the form of Regional Revenue and Expenditure Budget period 2014-2015 and analyzed by efficiency ratio analysis and effectiveness ratio. The ratio of efficiency of financial management of the region worsened from less efficient 99.74 % in 2014 to inefficient, it was 133.39 % in 2015 and the effectiveness ratio of very effective it was 113.60 % to less effective equal to 77.8 %.