EVALUATION OF COMMUNITY FINANCIAL PERFORMANCE AND WELFARE LEVEL OF MAKASSAR CITY

Abstract

ABSTRACT
This study aims to determine 1) the significance of the average difference in the financial
performance of Makassar City Govermment in the period of IAS and DIA period, and 2) the
significance of the difference in the average welfare of society in Makassar in the period of IAS
and the periode DIA
 This research was conducted in Makassar, using secondary data, analytical technique
used is the technique of analysis of difference test two average to variable of local financial
performance include independency ratio, effectiveness ratio, efficiency ratio and expediency
harmony ratio, and variable of society prosperity include indicator of income per capita,
educational level and life expectancy of the community between the IAS period and the DIA
period.
 The result of the research on the variable of regional finance performance shows that
there is no significant difference of average of Makassar City govermment’s financial
performance in the period of IAS and the of DIA. While the results of research on the variable
welfare community shows that there are significant differences in the average welfare of
Makassar City periode IAS and The period of DIA in terms of income per capita, the number of
people who received education and life expectancy level.