摘要：Service-level solvency of local government as the capacity of local government to supply and maintain the level of services it provides to the community by using the index ratio of total asset per capita, index ratio of total equities per capita, indeks ratio of total fixed assets per capita, index ratio of total expenditure per capita, and index ratio of total capital expenditure per capita. The aim of this research is to find determine the service-level solvency of Local Government in the Province of Bali during the period of 2010-2013. Method of determining the sample is sampling jenuh, where all the population to be sample in to 9 of local government in the Province of Bali. Results of analysis show that all local Kabupaten Badung was the best local government compared with other regency local governments,but Kabupaten Buleleng was the worst local government in the Province of Bali.
