PERANAN APBD SEBAGAI ALAT UKUR KEMANDARIAN DAN KEMAMPUAN KEUANGAN KOTA MOJOKERTO TAHUN 2019

The Regional Revenue and Expenditure Budget (APBD) is the annual financial plan of regional governments in Indonesia which is approved by the Regional People's Representative Council, which contains income plans and expenditure plans during the working year. The development of the 2019 Mojokerto City Budget is good, experiencing an average increase starting from 2017 – 2019 in the Revenue budget of 6.64% and the Regional Budget of 3.97%. Expenditure Budget is 7.37%, Net Financing is 122.70% and SILPA is 208.22%, and Surplus is 13.16%. To measure the independence and financial capacity of the city of Mojokerto, there are several financial indicators used, namely 1) the Financial Effectiveness Ratio of the Autonomous Region is the Financial Effectiveness Ratio of the autonomous region, 2) Contribution of PAD to APBD, 3) Productivity/Contribution of Taxes and Levies to PAD, 4 ) PAD Growth Rate, 5) Regional Financial Independence Ratio, 6) Trend of Autonomous Regional Financial Independence 7) Fiscal Capacity Map for 2017-2019, 8) Regional Financial Capability and 9) Assessing Performance of Each Type of Tax/Retribution. From the results of the discussion, the prospect of Mojokerto City Regional Finance. Realization for PAD is very effective with the contribution of PAD to the APBD being moderate, apparently followed by PAD growth is also moderate, from this condition the regional financial capacity is in the "low" category, amounting to Rp. 254.77 billion below Rp. 300 billion. and the pattern of the relationship is “consultative”. In addition, the trend of low regional financial independence is indicated by the financial performance of the "prime" category of regional tax revenues, and "underdeveloped" regional retribution income.