Sri Endar Utami, Agusta Amanda Wulandari, Tiffany Natalia Petronela Gah
Purpose: The implementation of regional government is based on the principle of regional autonomy. The implementation of local government is also marked by the change in the system from centralization to decentralization which is directed at accelerating the realization of the welfare of the Indonesian people. Therefore, each region is required to be more independent in managing and managing its government affairs, including in managing regional finances. One of the vital cycles in regional financial management is reporting carried out at the end of each accounting period, in the form of local government financial reports (LKPD). LKPD can be used as a means of conducting performance analysis so that it can increase the role of financial reports themselves. Therefore, the author will conduct more in-depth research to determine the performance of the Kupang City Regional Government over the last 5 years.
 Design/methodology/approach: This research uses a quantitative descriptive approach. The data collection method will be carried out with documentation. The data is a Budget Realization Report contained in the BPK Audit Results Report for 2018-2022.
 Findings: The data is then analyzed using financial ratio analysis in the form of regional financial independence ratios, regional financial dependence ratios, degree of decentralization ratios, ratios of effectiveness of regional original income, ratios of regional financial efficiency, harmony ratios and growth ratios. The results of the study stated that the role of the central government was more dominant in financing the administration of the Kupang City regional government, the financial dependence of the local government on the center in the form of transfer income during the last 5 years was very high, the percentage of local original income was less when compared to the total income, the effectiveness of regional original income during The last 5 years have been quite effective. local governments need quite large funds and even increase yearly as long as they finance government operations, but capital expenditures are decreasing yearly. On the other hand, revenue growth from 2018 to 2022 tends to decrease, while the growth in operating expenditures and capital expenditures has fluctuated over the past 5 years. Therefore, the Regional Government of Kupang City is expected to maximize the revenue potential in the region. This is to reduce the dominance of the central government in financing the implementation of the Kupang City Regional Government.
 Paper type: Research Paper
The financial performance of the Kupang Regency regional government is important information in making regional financial management policies. One tool for analyzing local government financial performance is by analyzing financial ratios. This research aims to analyze the fiscal independence of the Kupang Regency regional government in 2017-2021. This research is a case study research conducted at the Regional Financial and Asset Management Agency. Data collection using interviews and documentation The results of the research show that the degree of fiscal decentralization over the five year period (2017-2021) is on average 7.5% and Fiscal Independence is on average 6.52% which based on the criteria is categorized as very low This means that regional financial capacity to finance its activities is still very lacking and is dependent on the central government.
This study aims to determine the effect of fiscal decentralization on capital expenditure in the Districts and Cities of West Nusa Teggara in the period of 2011-2021. In this study, fiscal decentralization is represented by Original Regional Revenue (ORR), General Allocation Fund (GAF), Special Allocation Fund (SAF), and Reveneu Sharing Fund (RSF). The resources of data used are budget realization report of 10 Regency/City Regional Government Province of West Nusa Tenggara that was published at the Directorate General of Financial Balance Ministry of Finance. The type of research is quantitative. Data analysis using panel data regression analysis which is used the combination period/years of 2011-2021 time series data and used the crosssection data of 10 Regency/City Regional Governments in Province of West Nusa Tenggara. The results of the study show that Original Regional Revenue (ORR) has a insignificant effect on capital expenditure. General Allocation Fund (GAF) has positive and significant effect capital expenditure. Reveneu Sharing Fund (RSF) has a positive and significant effect on capital expenditures. Special Allocation Fund (SAF) has a positive and significant effect on capital expenditures.
Muhammad Arief Pramusty, Nur Fadhilah Ahmad Hasibuan
This study describes and explains the budget realization for the last five years, starting from 2018 to 2022, by paying attention to the percentage change between the budget value and the realization of the regional income and expenditure budget each year. The purpose of this study is to evaluate the performance of regional revenue and expenditure budget realization in the regional asset finance agency of the Medan City government during the 2018-2022 period. This study also aims to compare the effectiveness of budget realization during that period. The research method used is descriptive qualitative using secondary data sources and documentation study data collection techniques. Data analysis involves revenue variance analysis, degree of decentralization ratio, local tax effectiveness ratio analysis, and expenditure budget variance analysis. The results show a problem, where the realization of the regional revenue and expenditure budget in 2019-2020 has increased, even though it should have decreased due to the impact of the COVID-19 pandemic. This problem is related to the loss of funds worth 1.6 million which has been handled by Law Enforcement Officials.
This paper takes issue with the regulation of the central government's financial balancing funds to regional governments in the context of regional autonomy which was just passed under Law 1/2022. The research method used is normative legal research, a method with the aim of dissecting all laws and regulations to find solutions to juridical problems. The results of the research show that Law 1/2022 has provided guidelines for local governments in managing regional finances. This regulation provides a basis for the Central Government to transfer funds to Regional Governments in the form of General Allocation Funds (DAU), Special Allocation Funds (DAK), Special Autonomy Funds, Privileges Funds, and Village Funds. There are still problems with the synergy of laws and regulations, especially with regard to the rigid percentages for calculating transfers of these funds to each regional government with special autonomy. However, on the other hand, the use of special autonomy funds and privilege funds is measurable because the management of these funds must refer to the national development plan and have performance targets.
 Keywords: State Finance, Fiscal Decentralization, Financial Relations Act
 
 Ringkasan
 Tulisan ini mengambil permasalahan tentang pengaturan dana perimbangan keuangan pemerintah pusat kepada pemerintah daerah dalam rangka otonomi daerah yang baru saja disahkan berdasarkan UU 1/2022. Metode penelitian yang digunakan yaitu penelitian hukum normatif suatu metode dengan tujuan membedah segala peraturan perundang-undang untuk menemukan solusi atas persoalan yuridis. Hasil penelitian menunjukan UU 1/2022 telah memberikan pedoman bagi pemerintah daerah dalam melakukan pengelolaan keuangan daerah. Peraturan ini memberikan dasar bagi Pemerintah Pusat untuk melakukan transfer dana kepada Pemerintah Daerah berupa Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dana Otonomi Khusus, Dana Keistimewaan, dan Dana Desa. Masih terdapat permasalahan sinergis peraturan perundang-undangan khususnya berkaitan dengan presentase rigid penghitungan transfer dana tersebut ke tiap pemerintahan daerah dengan otonomi khusus. Namun disisi lain penggunanaan dana otonomi khusus dan dana keistimewaan menjadi terukur oleh sebab pengelolaan dana-dana tersebut wajib mengacu pada rencana pembangunan nasional dan memiliki target kinerja.
 Kata Kunci: Keuangan Negara, Desentralisasi Fiskal, Undang-Undang Hubungan Keuangan
Wehara Mariana Sigar, David Paul Elia Saerang, Sonny Pangerapan
The aim of this research is to find out whether clarity of budget targets and decentralization have a partial and simultaneous effect on local government performance. This hypothesis was tested using the t test and f test. The research sample consisted of 31 employees, namely ASN in the Secretariat sector, Legal and Personnel Sub-Section, and Planning and Finance Sub-Section, and the Head of the Department of Industry and Trade. The research method uses a questionnaire with Likert scale measurements. The analytical method used is multiple linear regression analysis where the data analysis process is carried out using SPSS version 26 computer technology. The results of this research show that clarity of budget targets has a positive and significant effect on local government performance, while partial decentralization has no effect on performance. local government; Furthermore, clarity of budget targets and decentralization simultaneously influence regional government performance.
Nanda Rahmatul Putra, Aldri Frinaldi, Lince Magriasti
Supporting Local Revenue in Fiscal Decentralization and Regional Development (The Study in The Departement of Revenue at Provinsi Sumatera Barat). Regional governments are required to be able to regulate and manage their own households broadly and thoroughly based on applicable regulations and to develop and increase Local Own Revenue. This is in accordance with Law No. 32 of 2004 concerning regional government, in the framework of implementing regional autonomy. This study aims to identify, describe and analyze the role of local revenue in supporting fiscal decentralization and regional development. This study used a qualitative research method with a descriptive approach. The analytical method used is the interactive Miles and Huberman method. It can be concluded that the Regional Original Revenue of West Sumatra Province has a degree of fiscal decentralization which is categorized as sufficient. The level of dependency that is not so high indicates an adequate contribution to development financing in the West Sumatra Provincial government
The purpose of this research is to find out and analyze the government's financial performance in the Fifty Cities Regency Finance Agency in 2017-2021 by using the ratio of degrees of fiscal decentralization, the ratio of independence, the ratio of PAD effectiveness, the ratio of efficiency, and the ratio of activity.The object of this research is the Budget Realization Report obtained from the Fifty Cities District Finance Agency, the type of data used is quantitative data in the form of a report on the realization of the Fifty Cities District budget for 2017-2021. Data sources are primary data and secondary data. Data collection techniques are observation, documentation, literature studies and interviews.The results of the study show that based on data analysis and discussion that has been carried out the government's financial performance at the Lima Puluh Kota Regency Financial Board seen from the Ratio of the Degree of Fiscal Decentralization and the Ratio of Regional Financial Independence are still in the "very less" category, the Effectiveness Ratio is in the "effective" category, the Ratio Efficiency in the "less efficient" category was only "efficient" with a percentage of 70% in 2018, the Activity Ratio in operating expenditures was in the "good" category, and in capital expenditures it was in the "bad" category.
 
 Keywords: Analysis, Financial Performance, and Government
This study aims to determine the extent to which the influence of the degree of decentralization ratio, the ratio of regional financial independence and the SiLPA financing ratio can affect the capital expenditure allocation of district/city governments in West Sumatra. Data analysis used multiple linear regression analysis. Based on partial testing, 1) it is found that the ratio of the degree of decentralization has a significant positive effect on the allocation of capital expenditure in districts/cities in West Sumatra Province. 2) The ratio of regional financial independence has a positive effect on the allocation of capital expenditures in districts/cities of West Sumatra Province. .3) finance in the form of the ratio of SiLPA financing rates has a positive and significant influence on the allocation of capital expenditures in districts/cities in West Sumatra Province.
<p align="justify">This study aims to determine the financial performance of the Districts/Cities Governments in Jambi Province with the Regional Financial Independence Ratio and the Degree of Regional Financial Decentralization. As well determine the effect of Original Local Government Revenue (PAD), Balancing Funds and Financing Surplus on the Capital Expenditure in Districts/Cities in Jambi Province. This study is a quantitative descriptive research and quantitative research. The data used in this study is quantitative data with documentation techniques. The sample for this research is 11 districts/cities in Jambi Province on the official website of the Directorate General of Fiscal Balance. This study uses the Descriptive Analysis Method using ratios was used to financial performance of the Districts/Cities Governments in Jambi Province and Multiple Linear Regression Analysis with the help of SPSS version 25 was used to determine the effect of Original Local Government Revenue (PAD), Balancing Funds and Financing Surplus on the Capital Expenditure in Districts/Cities in Jambi Province. The results showed that the financial performance of the Districts/Cities Governments in Jambi Province, in terms of Regional Financial Independence Ratio, was categorized as very low and the Degree of Regional Financial Decentralization Ratio, it was categorized as very less. The results of testing the effect of PAD, Balance Fund and SILPA variables on Capital Expenditure show that PAD has no effect on Capital Expenditure, Balance Fund has no effect on Capital Expenditure, SILPA has an effect on Capital Expenditure.</p><p><strong>Keywords</strong>: Local Government Financial Performance, PAD, Balancing Fund, SILPA</p>
The research aimed to analyze the performance of regional income, expenditure budget, and budget performance of revenue and expenditure at the Regional Finance Board of Pamekasan Regency during 2013-2016. In this descriptive quantitative research, data source was the Regional Expenditure's financial performance by considering the Budget Realization Report's information (Laporan Realisasi Anggaran/LRA). The analysis involved a three-step analysis, variance analysis, growth of regional expenditure, and suitability analysis of regional expenditure. The research reveals that most of the periods studied experience more expected differences, amplified with the target budget realization revenue from 2013-2016 has an average rate of 100,05%. The degree of decentralization of Kabupaten Pamekasan shows an average of 24,16%, which is considered below the percentage criteria of Original Local Government Revenue (OLGR) to Total Revenue Area (Total Pendapatan Daerah/TPD) ranging from 0,00-10,00%. Revenue Financial Performance District Pamekasan experiences an increase in Financial Performance Revenue, which is indicated by a positive growth rate of 8,29%. The level of dependency of Pamekasan Regency in 2013-2016 is very high, indicated by the average Local Financial Dependency Ratio above 50%. The results suggest that there is a dependence of the Pamekasan Government on central government or provincial government. The surplus occurs due to the intensification and extensification of original local growth revenue in the form of taxes, levies, and other income.
The purpose of this study is to find out in detail how the ability of local revenues to finance regional expenditures. the object in this study is the government of West Sumba Regency. The type of data used is secondary data and primary data. Secondary data was obtained from BPS NTT, while primary data was obtained from the research location, namely the West Sumba Regional Development Planning Agency. This study used data analysis techniques using four financial ratio analysis, namely: the ratio of the degree of fiscal decentralization, the ratio of regional financial independence, the ratio of PAD effectiveness, and the ratio of financial efficiency. Regional. Based on regional financial analysis with 4 ratio calculations, it shows that from 2017-2021 the ratio level is less and very effective.
The uniformity of management policies in local government in Indonesia hinders development for regions with special characteristics. The asymmetric policy is expected to accommodate the border area of the country that has been discriminated against in terms of development. Not only related to infrastructure and state security, but the human security aspect is also a common challenge, especially in providing education and health services which are the rights of citizens living on the border. Special treatment for border areas is expected to offer a new approach in border area development, especially responding to the region's limited capacity in terms of authority and finance

 The quality of the Maluku Province's financial performance is measured by the degree of decentralization ratio showing the low financial performance of the Maluku Province in 2017-2021 out of a total count of eleven city districts. If you calculate the total average value of the degree of decentralization ratio for 2017-2021 Maluku Province is 4.09%. This figure illustrates that the quality of Maluku Province's financial performance is very low in the 2017-2021 period. The financial independence ratio of Maluku Province is instructive with the average percentage of districts/cities below 25%, meaning that Maluku Province's dependence on central government assistance is quite large for financing regional development. The regional financial effectiveness ratio of Maluku Province is in the category of ineffective regional financial performance. Of the eleven regencies/cities of Maluku Province, only five regencies/cities are categorized as effectively balanced, but the 2017-2018 period is not complete for the 2017-2021 period. The accumulative total analysis shows that Maluku Province is classified as an ineffective regional financial province.
 Keywords: Quality of financial performance; Maluku Province.
Paulus Israwan Setyoko, Denok Kurniasih, Shadu Satwika Wijaya
The pandemic has resulted in changes to public policy, particularly in public budgeting. This is the case not only at the central level but also at local and village government levels. The challenge of changing public policy also occurs in the fiscal policy sector. Village governments are required to reallocate their budgets for activities to handle the pandemic and post-pandemic economic recovery. Hence, this article aims to describe changes in village government budgeting policy changes from the perspective of punctuated equilibrium in public policy studies. The data in this study were obtained through focus group discussions and secondary data collection. The study found that the political equilibrium of a policy cannot last forever. Policy changes occur if there is a change in the agreement between policy-making actors. Public policy changes have so far been understood to occur slowly and gradually. However, this article proves that it can occur drastically and within a short period of time. Keywords: fiscal decentralization, local autonomy, policy change, public finance, punctuated equilibrium public policy, rural local government budget
Ato Rakhmawan, Arifuddin Arifuddin, Anas Iswanto, Hamrullah Hamrullah
Economic growth is the main target in the economic development of an area as well as in the city of Makassar where local governments are required to maintain the stability of economic growth in the region.The Fiscal Decentralization in Indonesia has been applied since 2000, the consequences of this policy are given the financial to local governments.However, there are several issues which are whether the delegation of authority given by the central government to the local governments that can contribute to economic growth in the region in the implementation of authority.Fiscal decentralization is one of the indicators affecting economic growth in line with financial performance and the Human Development Index.The purpose of this research is to find out how big the influence of fiscal decentralization, financial performance and the Human Development Index on economic growth in Makassar City for the period 2011 to 2021.The data in this study are secondary data taken at the regional Finance and Assets Office.and the office of the Central Bureau of Statistics.By using the multiple linear regression method and using SPSS application tools, the results of the study were found.Based on the partial test results indicate that Fiscal Decentralization and HDI have a negative and insignificant effect on economic growth, while the financial performance variable has a positive and significant effect on economic growth in Makassar city.
The Economic growth of Central Java Province from 2015 to 2018 experienced a slowdown compared to other provinces in Java. One of the main focuses on improving the economy is fiscal decentralization which is manifested in the form of village funds. This is in line with one of nine development priorities for the next five years agendas, or so- called Nawacita, namely to develop Indonesia from the periphery by strengthening regions and villages within the framework of a unitary state. The village funds data from the Ministry of Finance shows that Central Java Province receives the largest village funds each year, but this does not necessarily increase economic growth in the recipient districts. In addition to the economic growth policy, the government also plans through investment and government spending. The purposes of this study are to determine the effectiveness of the village fund budget and the effect of the realization of village funds, capital expenditure, goods and services expenditure, and the level of open unemployment on economic growth. The method used in this study is the panel data regression analysis method with the research locus of 29 districts receiving village funds in Central Java Province from 2015 to 2018. The results of the study using the selected panel data regression model that is the Fixed Effect Model FGLS SUR show that all independent variables influence significantly to economic growth (GRDP). The variable realization of village funds and goods and services expenditure has a significant positive effect, while the variable realization of capital expenditure and the variable open unemployment has a significant negative effect on economic growth (GRDP).
Considering the high level of dependence on transfer funds from the central government, underdeveloped regions need a separate policy approach that is not only based on capacity and fiskal needs alone, but also policies to cover all effort to increase the degree of decentralization of underdeveloped regions to manage their economy independently. The purpose of this study is to analyze the effect of General Allocation Funds (DAU), Revenue Sharing Funds (DBH) and Degrees of Decentralization on Fiskal Space Index in 112 underdeveloped regions for 2012-2016 period. Data used taken from BPS, the Ministry of Finance, and other relevant agencies. Analysis tools using Data Panel regression with Fixed Effect Model. The results of the analysis shows that all variables have a significant positive effect on fiskal space.
Underdeveloped regions are characterized as regions with unavailability of natural resources which causes high financial dependence to the central government in the form of balance funds transfer. This causes the low level of autonomy of underdeveloped regions because of the lack of local revenue sources. The average Fiscal Capacity Index (IKF) of underdeveloped regions during 2015-2018 was 0,75 or in the moderate category. Some underdeveloped regions in Papua and West Papua have high IKF because of the Special Autonomy fund. In terms of fiscal space (IRF), the freedom of underdeveloped regions in determining their own spending priorities by 36% throughout 2016-2018. One of the main goals of fiscal decentralization is to eliminate horizontal gaps between regions, which in turn must be reflected in the budgeting process where regions that are more in need (underdeveloped regions) will get more allocations than other better-off regions.The purpose of this study is to analyze the influence of IKF and IRF on the balance of funds for the 2015-2018 period in 122 underdeveloped regions in Indonesia. The data used are data on balancing funds, IKF, IRF for the period 2015-2018 sourced from BPS, the Ministry of Finance, and other relevant agencies. The analysis tool uses Panel Data regression with the Fixed Effect Model. The results of the analysis show that the IKF variable has a significant positive effect on the balance fund and the IRF variable has a significant negative effect on the balance fund.
One of the government’s duties and functions in the state finance is the management of state revenue as a source of development financing. Efforts to maintain fiscal stability through increased state revenues have not been fully supported by optimal non-tax government revenue or so called locally as PNBP management. This can be seen from PNBP achievement which is still fluctuative and the correlation to the economic growth and the achievement of development indicators have not yet been shown added to the various problems that occurred in 20 years of PNBP management since the enactment of Law Number 20/1997 that demanded the completion of the Draft Law on PNBP Management. This makes this study interesting to be examined. The use of qualitative analysis and descriptive approach are expected to be able to describe the mapping of PNBP management’s problem comprehensively and to present strategic issues in the PNBP Management Bill discussion so that the strengthening of state finances can be achieved through PNBP management revision. The draft law existence on PNBP is also expected to provide legal clarity, legal certainty, legal enforceability and legal effectiveness for central and local government in manifesting decentralization that justify, effective and efficient. Discussion of PNBP’s draft law is to involve local government, which is the one that wil create PNBP and to focus on its mechanism of management.
The purpose of this study is to test and analyze the influence of fiscal decentralization on development performance in Indonesia using the structural equation model approach. The data uses panel data, from 34 provinces and in 2015-2019 sourced from the Ministry of Finance of the Republic of Indonesia and the Central Bureau of Statistics (BPS). Data analysis using structural equation model approach with the help of Smart-PLS 3.3.3 software. The outer model evaluation results concluded that all indicators of fiscal decentralization variables and economic development performance variables are valid. The most powerful indicator reflecting the latent variable of fiscal decentralization is the ratio of regional income and economic development performance is an indicator of economic growth. The results of the evaluation of the inner model found that fiscal decentralization performance has a positive and significant influence on development performance. The existence of fiscal inequality among provinces in Indonesia causes uneven ratios of capital expenditures and public incomes as seen from the low indicator in reflecting decentralization of fiscal and economic performance
In the practice of decentralization, the Revenue Sharing Fund for Tobacco Excise (DBHCHT) is given to tobacco-producing regions from the State Budget (APBN) in return for their contribution to state revenue. The management of the Tobacco Excise Revenue Sharing Fund is allocated to fund five programs, namely improving the quality of raw materials, coaching industry, social environment development, socialization of provisions in the excise sector, and eradication of illegal excisable goods with priority in the health sector to support the national health insurance program, especially increasing the quantity and quality of health services and economic recovery in the regions. In addition to the health sector, The Minister of Finance Regulation also allocates Revenue Sharing Fund for Tobacco Excise (DBHCHT) in the areas of community welfare and law enforcement.
Jouzar Farouq Ishak, Ira Siti Sarah, Sulistia Suwondo
The purpose of this study is to scrutinize the determinants of provincial government performance. The data is sourced from the Budget Realization Report from the Ministry of Finance and the Report on Rating, and Performance Status of Regional Government Administration by the Ministry of Home Affairs The methods used in testing are linear regression with the ranking and performance status of regional government administration from 30 provinces in Indonesia as a sample. The result of this study indicates that only the degree of decentralization influences provincial government performance. The essence of decentralization is internalizing costs and benefits for the people. To encourage the improvement of regional quality, local governments should integrate all programs and activities with the central government.
North Central Timor Regency is one of the regencies in the border region of the Republic of Indonesia-Timor Leste. This region is still categorized as an underdeveloped region with a fairly high percentage of poverty. The most reliable source of regional revenue comes from potential regional taxes and levies. Therefore, the purpose of this study is to determine the regional financial performance when viewed from the ratio of regional financial independence, the ratio of regional financial dependence and fiscal decentralization. Some of the variables used for data analysis needs are the value of PAD, Balancing Funds and Capital Expenditures from 2001-2018 obtained from the publications of the Central Statistics Agency. The results showed thatRegional financial capacity seen from the regional financial independence of North Central Timor Regency in financing its regional needs in the context of implementing regional autonomy is still low and dependence on other regions through the central government is very high.