This study aims to examine and analyze the regional financial performance of the Tabalong District government based on regional financial analysis for the period og 2010 to 2017 the analysis techniques used include the Regional Financial Independence Ratio,Fiscal Decentralization Ratio,PAD Effectiveness Ratio,PAD Growth Ratio,and Activity Ratio. The data used are secondary data obtained from the Regional Finance Agency Of South Kalimantan Province and the Directorate General of Fiscal Balance of the Ministry of finance. The results of the analysis obtained in this studi are : 1) Regional independence ratio in general from 2010 to 2017 falls into the very low category. 2) The Fiscal Decentralization Ratio in general from 2010 to 2017 falls into the very poor category 3) The PAD Effectiveness Ratio in general from 2010 to 2017 falls into the effective category 4) PAD Grow Ratio in general in 2010 to 2017 show that direct expenditure is greater than indirect expenditure in each of the fiscal years.Keywords : Regional Finance, regional autonomy
Open access
Economic Growth and Fiscal Policies
Local Governance and Development
Community-based Tourism Development and Sustainability
This study tries to find out the Performance Capability Analysis and Evaluation of Regional Budget in Running Regional Autonomy in Dharmasraya Regency. The research population is the financial report of the Regional Government of Dharmasraya Regency since the establishment of this district in 2004 by taking samples of financial statements for the past 4 years. This study uses the method of financial ratio analysis. The results of the study show that the district financial independence ratio Dharmasraya is in the instructive criteria, meaning that regional financial independence is still very low because this role is more dominant than the independence of local governments. The degree of fiscal decentralization is in the very poor category, where the average is less than 10%, which is 7.92%, which means that Dharmasraya District's Original Revenue in financing its own development is only 7.29% of the total Regional Revenue during the 2014-2017 period The effectiveness of the PAD ratio is in the effective criteria, meaning that the ability of the Dharmasraya Government to realize PAD revenues is an average of 86% of the targeted PAD. The activity ratio shows that the Dharmasraya District Government uses more funds for apparatus shopping activities than public spending. The shopping harmony ratio shows that the Dharmasraya District Government uses more funds for indirect shopping activities compared to direct shopping. The empirical findings indicate that for the performance of the Regional Secretariat staff in the Dharmasraya Regency, the Regional Secretariat of the Dharmasraya Regency needs to pay attention and focus more on improving the Competency and Workload factors.
Franklien Senduk, Daisy S.M. Engka, George M.V. Kawung
ABSTRAK Keuangan Daerah adalah semua hak dan kewajiban Daerah yang dapat dinilai dengan uang serta segala sesuatu berupa uang dan barang yang berhubungan dengan pelaksanaan hak dan kewajiban Daerah. Semangat desentralisasi yang melimpahkan kewenangan pengelolaan keuangan kepada pemerintah daerah, khususnya tingkat kota atau kabupaten membuat daerah mencari cara mendapatkan pendapatan daerah yang sah untuk mendukung program pembangunan dalam bentuk Infrastruktur untuk meningkatkan kesejahteraan masyarakat, di tengah gencarnya program pembangunan perekonomian di berbagai sektor, sehingga berimplikasi kepada pembangunan yang berkelanjutan dan berdampak luas pada penambahan pendapatan masyarakat sehingga pertumbuhan ekonomi meningkat secara positif . Perangkat Daerah yang terkait di dalam proses penerimaan daerah di pacu untuk meningkatkan peluang penerimaan daerah dari semua sektor pendapatan daerah. dengan paradigma pembangunan berkelanjutan (sustainable development) yang harus diimplementasikan oleh pemerintah daerah. Fakta empiris (empirical evidents) menunjukkan penerapan otonomi daerah memberi keleluasaan kepada daerah untuk mendapatkan sumber sumber pendapatan yang sah seperti pajak dalam bentuk Dana Bagi Hasil baik dari Pemerintah Pusat maupun Pemerintah Provinsi dan retribusi daerah dengan luasnya kewenangan pemerintah daerah. Kata kunci : Dana Bagi Hasil, Infrastruktur dan Pertumbuhan Ekonomi ABSTRACT Regional Finance is all Regional rights and obligations that can be valued with money and everything in the form of money and goods related to the implementation of the rights and obligations of the Region. The spirit of decentralization that delegated financial management authority to local governments, especially at the city or district level, made the regions look for ways to obtain legitimate regional revenues to support development programs in the form of infrastructure to improve community welfare amid the intense economic development programs in various sectors, thus implicating development sustainable and have a broad impact on increasing community income so that economic growth increases positively. Regional Apparatus that is related to the process of regional revenue is encouraged to increase the opportunities for regional revenues from all regional income sectors. with a sustainable development paradigm that must be implemented by the regional government. Empirical evidence shows the application of regional autonomy which gives freedom to the regions to obtain legitimate sources of income such as taxes in the form of Revenue Sharing Funds from both the Central and Provincial Governments and regional retributions with the broad authority of the regional government. Keywords: Revenue Sharing Funds, Infrastructure and Economic Growth
Ferly Christian Kolinug, Anderson Guntur Kumenaung, Debby Christina Rotinsulu
ABSTRAK Pelaksanaan desentralisasi dibiayai atas beban Anggaran Pendapatan dan Belanja Daerah (APBD) sehingga pembiayaan pembangunan secara bertahap akan menjadi beban terhadap pemerintah daerah. Keadaan ini akan semakin memperkuat tekanan internal dari keuangan daerah, karena peranan sumbangan dan bantuan pusat dalam pembiayaan pembangunan daerah akan semakin kecil. Bantuan pusat dalam pembiayaan pembangunan hanya akan diberikan untuk menunjang pengeluaran pemerintah, khususnya untuk belanja pegawai dan program-program pembangunan yang hendak dicapai. Hal ini berarti bahwa seiring dengan berjalannya otonomi, dana transfer yang diberikan oleh pemerintah pusat ke pemerintah daerah mulai berkurang dan yang menjadi sumber utama pembiayaan daerah adalah pendapatan dari daerah sendiri. Transfer Pemerintah Pusat khususnya yang didominasi oleh transfer tidak bersyarat yaitu DAU dan DBH menjadi sumber dana utama dalam menunjang pembiayaan pembangunan yang ada di Kota Manado, hal ini mengindikasikan adanya fenomena flypaper effect pada Kota Manado. Penelitian ini bertujuan menelaah performa kinerja keuangan daerah untuk mengetahui apakah transfer atau DAU plus DBH dari pemerintah pusat dan PAD berpengaruh terhadap belanja pemerintah daerah (BD) Kota Manado serta untuk mendeteksi terjadinya flypaper effect. Data yang dipakai menggunakan data time series dengan periode anggaran tahun 2006-2012. Metode analisis yang digunakan adalah model analisis rasio dan model ekonometrik, dengan menggunakan data sekunder. Hasil analisis rasio menunjukkan kemandirian dan derajat desentralisasi memiliki trend positif, akan tetapi masih sangat bergantung pada dana transfer pusat, juga ditemukan produktivitas dan efektivitas belanja daerah (BD) terjadi penurunan. Hasil analisis regresi menunjukkan bahwa DAU dan PAD secara terpisah maupun serentak berpengaruh positif terhadap Belanja Daerah dan pengaruh PAD terhadap BD lebih besar daripada pengaruh DAU terhadap BD dan memberikan bukti tentang tidak adanya keberadaan flypaper effect. Hal ini menunjukkan bahwa Pemerintah Daerah Kota Manado dalam memprediksi Belanja Daerahnya (BD) lebih mengutamakan kemampuan keuangannya sendiri yang diproksi dari penerimaan Pendapatan Asli Daerah (PAD). Kata kunci: Kinerja Keuangan Daerah, Anggaran Pendapatan dan Belanja Daerah (APBD), Flypaper Effect. ABSTRACT The implementation of decentralization be financed at the expense of the Regional Budget (APBD) so that development financing will gradually become a burden for local governments. This situation will further strengthen the internal pressure of the financial area, because the role of donations and assistance in financing the regional development center will be smaller. Central assistance in development financing will only be granted to support government spending, particularly for personnel expenditure and development programs to be achieved. This means that over autonomy, transfer of funds given by the central government to local governments began to decrease and become the main source of funding is the revenue from the region itself. Central Government Transfers particularly dominated by unconditional transfer that DAU and DBH become a major source of funding to support the financing of development in the city of Manado, it indicates that the phenomenon of flypaper on the city of Manado. The research examined the performance of the financial performance area to determine whether the transfer or DAU plus DBH of the central government and the PAD influence on local government expenditures (BD) as well as the city of Manado for detecting the occurrence of flypaper. The data used using time series data with the 2006-2012 budget period. The analytical method used is the ratio analysis models and econometric models, using secondary data. Results of the analysis showed the ratio of self-reliance and degree of decentralization has a positive trend, but still highly dependent on the transfer of funds center, also found the productivity and effectiveness of expenditure areas (BD) decline. Regression analysis showed that DAU and PAD separately or simultaneously positive effect on regional expenditures and the effect of PAD to BD is greater than the influence of the DAU to BD and provide evidence about the absence of the existence of flypaper. This indicates that the Local Government Area of Manado in predicting Shopping (BD) prefers his own financial capabilities are a proxy of acceptance revenue (PAD). Keywords: Financial Performance Regional Budget (APBD), flypaper.
Novlie Manopo, Debby Christina Rotinsulu, Sri Murni
Abstrak Pengelolaan keuangan Daerah yang maksimal guna meningkatkan perekonomian dengan menggenjot sector-sektor potensial yang dimiliki serta membuat kebijakan yang benar-benar mengena kepada msyarakat merupakan semangat utama dalam otonomi daerah, yang mendesentralisasikan kewenangan dan keuangan dari pusat ke daerah. Selain itu pemerintah daerah juga dituntut untuk bisa meningkatkan sumber pendapatannya dan perlahan-lahan bisa berada di tahap kemandirian dan mengurangi ketergantungan terhadap dana alokasi dari pemerintah pusat. Kata kunci : Efektivitas, Efisiensi, Pendapatan Asli daerah, Otonomi Abstract The financial management area is the maximum in order to boost the economy by boosting the potential sectors that are owned and create policies that really hit the msyarakat is the main spirit of regional autonomy, which is decentralizing authority and finance from the center to the regions. In addition, local governments are also required to be able to increase its revenue sources and slowly could be in the stage of self-sufficiency and reduce dependence on allocation of funds from the central government. Keywords : Effectiveness, Efficiency, Local Revenue, Autonomy
This study aims to obtain empirical evidence about the influence of the characteristics of local governments on local government financial distress in districts and cities throughout Indonesia for the period 2015-2017 whose data was obtained from the BPK and BPS. The dependent variable in this study is financial distress and its independent variables, namely the characteristics of local governments which consist of financial independence, the degree of decentralization, the complexity of local governments that are proxied by population, expansion of regions proxied by the administrative age of regional governments and area. The value of financial independence, population and regional expansion has a positive and significant effect on financial distress, while the value of the decentralization degree and area has a negative and significant effect on the financial distress of the regency and city governmen in Indonesia.Keywords: Local Government Finance, Characteristics of Local Government; Financial Distress
Research on Local Revenue, General Allocation Fund, and Special Allocation Fund on economic growth, poverty, unemployment, and Gini ratios have often been done. However, there is no research that uses these three funding sources as latent variables that have a simultaneous influence on quality economic growth variables as a latent variable consisting of economic growth, poverty, unemployment and the Gini ratio as constructs. Similarly, capital expenditure as a moderating variable will be seen as influencing the source of funds. East Java is a province with 38 districts/cities where the level of economic growth is quite high and even exceeds the level of national economic growth. But the level of poverty, unemployment, and inequality is also very high. This study aims to look at the effect of decentralized funding sources on Quality Economic Growth in East Java. The data used comes from the Directorate General of Financial Balance of the Ministry of Finance in 2012 -2015 for realization's fund, and from the Central Bureau of Statistics for economic growth, poverty, unemployment, and Gini ratios. This study uses Partial Least Squares (PLS) in analyzing data, where quality economic growth becomes endogenous latent variables that are influenced by funding sources as exogenous latent variables and capital expenditure as a moderating variable. The results of the analysis show that the source of funds does not significantly affect quality economic growth even though the direction is positive. Likewise, capital expenditure cannot strengthen the influence of funding sources on quality economic growth. From this research, it is expected that the regional government can reanalyze the allocation of funds and the realization of regional expenditures which are prioritized for public service spending so that the triple track strategy can be implemented properly and achieve quality economic growth.
The implementation of fiscal balance policy is done through budget allocation for local governments, include balance fund. Furthermore, the policy has also been meant to reduce imbalance fund resources between central and local governments and to minimize fiscal gap among local governments as well. The general allocation fund (DAU) is allocated with aim to even distribution of financial capability interregional. The allocation is to finance local governments' need regarding implementation of decentralization system. The use fund is adjusted to priority and need each local government (block grant)
This research aims to : (1) Analyzing the financial performance of districts/cities in the Daerah Istimewa Yogyakarta Province; (2) Analyzing the phenomena of fiscal illusions that occur in the finance of districts / cities in DIY Province. This research is based on secondary data, namely the Local Goverment Budget and Local Gross Domestic Product data sourced from the Ministry of Finance DJPK and BPS. The analytical tool used is financial independence ratio analysis, fiscal decentralization degree and panel data regression analysis. Based on the results of the analysis, it is known that the average independence ratio of the Regency / City of DIY Province is 30,38% and has a pattern of consultative relations with the central government. In the degree of fiscal decentralization, it is known that the Regency / City average is 17,35%. This means that the capacity of regional governments to manage regional finance is still lacking. In addition, there is a phenomenon of fiscal illusion in the financial performance of the Regency / City Regional Government of the DIY Province.
Fiscal decentralization aims to improve regional finance independency and reduce the fiscal dependency of central goverment. However, in practice, there are many areas that still rely on the assistance central finance for their regional development.This research aims to discuss the development of regional finance independency and analyze the influence of regional finance independency on poverty in Banten Province. This research uses descriptive method and panel data on 6 (six) regencies and cities in Banten Province at 2001-2011. The poverty model showed negative effect of regional finance independency on percentage of the poor and positive effect of balance fund’s ratio on percentage of the poor. Income inequality index and unemployment rate have positive effect on the percentage of the poor. Evalution for the allocation of the fund balance and development policy are needed to reduce inequality of income distribution.Keywords: local revenue, economic growth, povertyABSTRAK Desentralisasi fiskal bertujuan untuk meningkatkan kemandirian keuangan daerah dan mengurangi ketergantungan fiskal terhadap pemerintah pusat, namun pada pelaksanaannya masih banyak daerah yang bergantung pada bantuan dana pusat untuk pembangunan daerah. Penelitian membahas perkembangan kemandirian keuangan daerah dan pengaruhnya terhadap kemiskinan di Provinsi Banten. Penelitian ini menggunakan metode deskriptif dan data panel pada 6 (enam) kabupaten dan kota di Provinsi Banten tahun 2001-2011. Hasil penelitian menunjukkan kemandirian keuangan daerah berpengaruh positif terhadap peningkatan persentase penduduk miskin, sedangkan rasio Dana Perimbangan berpengaruh negatif terhadap persentase penduduk miskin, indeks ketimpangan pendapatan dan tingkat pengangguran terbuka berpengaruh positif terhadap persentase penduduk miskin.Implikasi kebijakan yang dirumuskan adalah perlunya dilakukan evaluasi kebijakan alokasi penggunaan Dana Perimbangan dan kebijakan pembangunan untuk mengurangi ketimpangan distribusi pendapatan.Kata Kunci: Pendapatan Asli Daerah, pertumbuhan ekonomi, kemiskinan
ABSTRACT The amendment of Government Regulation No. 24 of 2005 to Government Regulation No. 71 of 2010 based on accruals, made the government, especially the local government must apply and implement it no later than 5 years, namely in 2015. However, until now there are still many who do not fully understand the accounting-based accruals. There are various factors that influence government's preparedness and readiness in implementing accrual basis financial reporting. This study aims to analyze and examine the effects of environmental uncertainty, decentralization and assignment to accrual basis financial reporting. Population and sample in this research are Financial Administration Official of Regional Finance Organization (PPK-OPD) and Regional Finance Administration (PPKD) in Sidoarjo Regency. The study was conducted on 13 Local Government Organizations. The research method is quantitative and analytical technique using Multiple Linear Regression with SPSS data statistic application. The results of this study indicate that environmental uncertainty, decentralization and assignment have an effect on the accrual based financial reporting.Keywords : Environmental uncertainty, decentralization, task loading, Accrual based financial reportingCorrespondence to : momoepanda@gmail.com ABSTRAK Perubahan Peraturan Pemerintah Nomor 24 Tahun 2005 menjadi Peraturan Pemerintah Nomor 71 Tahun 2010 berbasis akrual, membuat pemerintahan khususnya pemerintah daerah wajib mengaplikasikan dan menerapkannya selambat-lambatnya 5 tahun, yaitu tahun 2015. Namun hingga saat ini masih banyak yang belum paham sepenuhnya dengan akuntansi berbasis akrual. Ada berbagai faktor yang mempengaruhi pemahaman dan kesiapan pemerintah dalam menerapakan pelaporan keuangan berbasis akrual. Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh ketidakpastian lingkungan, desentralisasi dan pembeban tugas terhadap pelaporan keuangan berbasis akrual. Populasi dan sampel dalam penelitian ini adalah Pejabat Penatausahaan Keuangan Organisasi Pemerintahan Daerah (PPK-OPD) dan Pejabat Penatausahaan Keuangan Daerah (PPKD) di Kabupaten Sidoarjo. Penelitian dilakukan pada 13 Organisasi Pemerintahan Daerah. Metode penelitian yaitu kuantitatif dan teknik analisis menggunakan Regresi Linier Berganda dengan aplikasi statistik data SPSS. Hasil dari penelitian ini menunjukkan bahwa ketidakpastian lingkungan, desentralisasi dan pembebanan tugas berpengaruh terhadap pelaporan keuangan berbasis akrual.Kata kunci : Ketidakpastian lingkungan, desentralisasi, pemuatan tugas, pelaporan keuangan berbasis akrualKorespondensi : momoepanda@gmail.com
Abstract This research aims to examine the effect of fiscal decentralization on financial performance by adding government size as the mediator variable and audit opinion as the moderator variable of counties and cities in Lampung Province. Lampung Province is the center of economic mobility in South of Sumatera Island so it can impact well to regional autonomy implementation and has the best financial statements (an unqualified opinion) in Sumatra Island (47.5%). This research was conducted in 13 counties and 2 cities in 2010-2013 for the objective to see the regional autonomy implementation started in one decade. The examination of hypothesis used to Partial Least Square with the significant of decision-making <0.10. The results show that fiscal decentralization gives the positive and significant effect to financial performance but non-significant effect to government size; government size gives the positive and non-significant effect to finance performance; and fiscal decentralization gives the positive and non-significant effect to finance performance with the audit opinion as the moderator variable.
Artikel ini ingin menjawab permasalahan utama terkait pajak di daerah. Dengan menggunakan pendekatan normatif, dapat digambarkan bahwa era otonomi daerah, dikaitkan dengan pajak daerah melalui asas desentralisasi, pemerintah daerah diberikan kewenangan untuk memungut pajak daerah. Pajak tersebut dalam rangka meningkatkan pendapatan asli daerah dan menyelenggarakan serta membiayai pembangunan di daerah. Dasar hukum bagi pemerintah daerah untuk memungut pajak adalah Undang-Undang Pajak Daerah dan Retribusi Daerah. Selain itu, Pemerintah Daerah juga membentuk peraturan di daerah sebagai peraturan teknis dibidang pajak daerah dan retribusi daerah. Peraturan yang dibentuk di daerah disebut politik hukum, yang merupakan kebijakan hukum negara untuk mencapai tujuan nasionalnya dengan membentuk hukum untuk mengatur sesuatu hal yang berkaitan langsung dengan kepentingan nasional. Political Law of Regional Tax in Polewali Mandar District West Sulawesi This article aims to answer the main problems related to taxes in the region. This is a normative research, aiming to describe the regional autonomy era to be associated with regional taxes through decentralization principle, local governments are given the authority to collect regional taxes. The tax is used to increase local revenue and organize the finance development in the region. The legal basis for local governments to collect taxes is the Regional Tax Law and Regional Retribution. In addition, the Regional Government also established regulations in the region as technical regulations of regional taxes and regional retribution. Regulations established in the region are called legal politics, which are the state legal policies to achieve national goals by establishing laws to regulate issues related to national interests.
Implementation of Law Number 28 Year 2009 About Local Taxes and Levies and Qanun of Nagan Raya Regency Number 13 Year 2011 About Land Tax Rural and urban sector buildings have regulated the tax system of rural and urban land building taxes that were originally a central tax now become tax region, this is a form of follow-up of regional autonomy and existing fiscal decentralization. The result of the tax management 100% (one hundred percent) goes to the local treasury so that there is no more tax revenue sharing to the central government. One of the supporting aspects of success is through community participation. This study aims to determine how the role of government in every process of making policy, strategy, communication dispute resolution and role as therapy in society. This research uses qualitative descriptive method, based on the data obtained from the results of this study is described with the sentence according to the category to conclude, the data in the form of observation, interview and documentation.The results of this study indicate that the role of local government to increase the participation of the people paying the rural and urban land tax building is done through efforts such as improving the tax and retribution services through the simplification of administrative systems and procedures, raising public awareness through socialization approach, impose a 2% penalty per month for taxpayers who are late in paying taxes on PBB-P2, improving the quality of employees or tax collectors, improving and structuring the procedures of the financial administration system to prevent errors, leaks or deviations from the use of funds thereby through efforts made by the Regional Government Nagan Raya District is running well. This can be proven through data obtained by researchers through the Regional Finance Management Agency of Nagan Raya District, the increase of the number of taxpayers and the UN-P2 revenue from 2014-2016 in Nagan Raya District.Keywords : The role, local government, public participation, tax land sector buildingrural and urban areas
ABSTRACT This study aimed to determine the ability of local revenue (PAD) to the regional finance of Musi Banyuasin Regency. The object of this research is Musi Banyuasin Regency. Data analysis technique used in this research was qualitative analysis technique. The results of this study indicated that the ratio of finance (Decentralization degree) showed that the ability of the original income of the district government of Musi Banyuasin could be said to be not good / independent. It was because the average comparison between Local Own Revenue (PAD) to the Total Revenue District Government of Musi Banyuasin less than 50%. Effectiveness ratio showed that on average from 2010 to 2014 amounted to 103.23%. This could be said to be effective because with the target set was worth more than 100%. With the realization of local revenues on average by 103.23%, the Local Own Revenue (PAD) of Musi Banyuasin Regency based on the ratio of the effectiveness of local revenue was good enough. The degree of Fiscal Autonomy (DOF) of 4.31% with very less criteria. This means that the tendency of the ability of local government of Musi Banyuasin Regency in self-financing activities of government administration, development and service to the community was still very low. Routine Capability Indicators (IKR) of Musi Banyuasin Regency from 2012 to 2014 were up down, on average Index Routine Capability (IKR) was 4.23% with very less criteria. This indicated that the Government of Musi Banyuasin Regency was dependent on the central government
Fiscal decentralization is one the major component of the decentralization implementation of regional autonomy. As the new beginning in regional development and the people in managing the resources or all of the potential to the prosperity and the progress of region. Financial aspect is one of the basic criteria to find out the real capability regional government in managing their autonomy system (household system) the capability of regional government in managing their financial can be seen in APBD which describes the capability of local government in financing the activities of development task and equity in each region. The purpose of this research is to determine the financial capability of Tidore in regional autonomy especially in 2013-2017 judging by ratio of independency, decentralization fiscal degree, growth ratio. This research used observation, interview and documentation to collect the data. The data was analyzed using qualitative and quantitative data with described analysis. The result showed that the independence ratio of Tidore has been able to improve its financial capability. The degree of decentralization is still highly dependent on the central government, although it has been increasing year by year. Growth rate fluctuated this indicates the local government of Tidore is not too concerned with regional development and community welfare.Keywords: regional autonomy, ratio of independency, The degree of decentralization ratio, Growth ratio.
Siti Aisah Bauw, Lillyani M. Orisu, Melkion D.T. Worabay
Government transfers are one of the central government's interventions in autonomous regions that aim to help regions with low fiscal capacity. With the development of transfers in Manokwari Regency which is always increasing, describing government spending in financing development still depends on the central government or balance funds. The purpose of this study was to etermine the effect of government transfers on the fiscal erformance of Manokwari Regency in the implementation of decentralization. This study is aimed at analyzing he influence of government transfers on the fiscal performance of the Manokwari District government in the implementation of decentralization. With five years of observation. Model estimation is analyzed using simple linear regression (simple linear regression) by partially testing the hypothesis. The results showed that the variable government transfer index had a positive coefficient (+) on the fiscal performance of the regional government, with a R2 value of 86% indicating a ignificant influence on the fiscal performance of the local government.
This research aims to find out the level of financial capacity of regional government in Indonesia before and after the proliferation of administrative region. The level of financial capacity is measured using analysis of local financial ratio consisting of regional financial independence ratio, degree of fiscal decentralization ratio, Local-Own Source Revenue (OSR) per capita growth analysis, and OSR effectiveness ratio. The number of sample used in this research is 15 districts in Indonesia which were split in 2008, 2012, and 2013 using purposive sampling method. Data used in this research is secondary data of Budget Realization Report of State Budget from Directorate General Suhairi 3 of Fiscal Balance of Ministry of Finance of Republic of Indonesia. Technique used to analyze data is analysis of local financial ratio and t-test (paired sample test). The result of t-test shows that there is significant difference between regional financial independence and degree of fiscal decentralization before and after the proliferation of administrative region. There is no significant difference between the OSR per capita growth and OSR effectiveness either before or after the proliferation of administrative region .
Regional financial management is better when government supported with capability of adequate regional financial, so it’s can impact on improving services and community welfare. The government can do it, if government spending on services and community welfare, in the form of capital expenditure should get a relatively large portion. The purpose of this study is to determine the effect of regional financial performance to the allocation of capital expenditure. This research was conducted in all regency Province of Bali for the period of 2012-2016. The results of this study indicate that local financial performance as measured by the degree of fiscal decentralization ratio, regional financial independence, SiLPA financing rate, and the degree of BUMD contribution have a positive influence significantly to the allocation of capital expenditure. Meanwhile, the regional financial performance as measured by the ratio of the effectiveness of regional revenue, the efficiency of regional finance have a negative influance not significantly to the allocation of capital expenditure. Keywords: regional financial management, regional financial performance, capital expenditure
This article examines the characteristics of school effectiveness and how the school effectiveness policy works in the context of education decentralization. The research approach is qualitative exploratory and was conducted in 2016 in 10 out of 35 districts/cities in Central Java Province. The results showed that there are eight characteristics of effective schools: effective school leadership, efficient learning processes, active community participation, a conducive school environment, increased professionalism of educators, heightened expectations of students, the commitment of teachers, which together lead to good student achievement. Local government policy has not been mentioned explicitly to build an effective school. The government system should contribute to creating effective schools through human resource development, community participation, provision of facilities and infrastructure, professional development of educators, guiding students’ and teachers' achievement, monitoring student progress, education financing to some degree, and the commitment of local governments to give appreciation to education actors.
This research aims to analyse the degree of fiscal dependence of local government upon the central government in the regency of Mimika, one of Indonesia’s eastern regencies. The ratio of fiscal decentralization is used to calculate the local government’s ability to increase its regional revenue in order to support development initiatives in all sectors (Malmudi, 2010). Secondary data of locally-generated revenue and total revenue from the period 2010-2015 are used to measure the degree of fiscal decentralization. The results show that the degree of fiscal decentralization in the regency remained at a low level, reflected from the average value of 12.92 percent with the highest degree, of 25.09 percent in 2012. An analysis of fiscal decentralization in the period 2010 – 2015, indicates that the regency lacked sufficient fiscal capacity, showing heavy dependence upon financing from the central government. The local government is expected to develop the region’s potentiality through creative efforts within their governmental apparatus to increase local revenues. The funds from the central government could provide a positive contribution if used in the consumption of goods and services that potentially support economic activities.
In the Indonesian constitutional Autonomous Region is an elaboration of territorial decentralization. Realization in the form of the rights, powers and obligations of the region to regulate and manage its own internal affairs are based on the aspirations of the people in accordance with the legislation in force. One of the objectives scrolling regional autonomy policy in Indonesia is Democratization, empowerment and public participation. To achieve this, then the government has a policy of decentralization in stages, namely the provinces given limited autonomy, greater autonomy to the district / city and country are given genuine autonomy. Community participation is a process activities performed by individuals or in groups or communities. To unify their interest or relevance to the organization or people who join in order to achieve the objectives of society itself. This study uses descriptive qualitative research methods From the results of this study, researchers found that community participation in Jatimulya village influenced by the leadership, communication and education. The result showed that the head of the village has been carrying out its role as the leader of a well, the village government communication with the public is well established and low education affects people’s participation in development planning in the Jatimulya Villa. Dalam ketatanegaraan Indonesia Otonomi Daerah merupakan penjabaran dari desentralisasi teritorial. Realisasinya dalam bentuk hak, wewenang dan kewajiban daerah untuk mengatur dan mengurus urusan rumah tangga sendiri yang berdasarkan atas aspirasi masyarakat sesuai dengan peraturan perundang-undangan yang berlaku. Salah satu tujuan pengguliran kebijakan Otonomi Daerah di Indonesia adalah Demokratisasi, Pemberdayaan dan Partisipasi publik. Untuk mencapai hal tersebut maka pemerintah menggulirkan kebijakan desentralisasi secara bertingkat, yakni kepada provinsi diberikan otonomi terbatas, otonomi luas kepada daerah kabupaten/kota dan Desa diberikan otonomi asli. Partisipasi masyarakat merupakan suatu proses kegiatan yang dilakukan oleh perorangan maupun secara berkelompok atau masyarakat. Untuk menyatukan kepentingan atau keterkaitan mereka terhadap organisasi atau masyarakat yang bergabung dalam rangka pencapaian tujuan masyarakat itu sendiri. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Dari hasil penelitian di dapatkan bahwa partisipasi masyarakat di Desa Jatimulya di pengaruhi oleh kepemimpinan, komunikasi dan pendidikan. Dari hasil penelitian diperoleh bahwa kepala Desa telah melaksanakan perannya sebagai pemimpin dengan baik, komunikasi pemerintah Desa dengan masyarakat terjalin dengan baik dan rendahnya pendidikan masyarakat mempengaruhi partisipasi dalam perencanaan pembangunan di Desa Jatimulya
Fiscal decentralization aims to improve regional finance independency and reduce the fiscal dependency of central government. However, in practice, there are many areas that still rely on the assistance central finance for their regional development. This research aims to discuss the development of regional finance independency and analyze the influence of regional finance independency on economic growth in Banten Province. This research uses descriptive method and panel data on 6 (six) regencies and cities in Banten Province at 2001-2011. The results showed the significantly positive effect of regional finance independency on economic growth and significantly negative effect of balance fund’s ratio on economic growth. Key words: local revenue, economic growth, panel data
The logical consequence of the concept of regional autonomy is the presence of fiscal decentralization. The independence of rural communities in the formulation of programs for the administration of governance and development at the village level becomes the space of urgency of village financial management, because substantially, through the enormous financial support Central Government, Provincial Government and Regency / City Government, the village is required to be able to organize governance and development implementation properly and correctly. Furthermore, increasing public demand for good governance has encouraged the central government and regional governments to implement public accountability. Krina describes accountability as a principle that guarantees that every administration activity can be accounted openly by the perpetrator to those affected by the implementation of the policy. Based on the problem, the paper builds on literature reviews covering various dimensions of Open Government and its applicability to village finance to build the empirical evidence and the frameworks. \nKeywords—Transparency, Village Finance system, Open \nGovernment Partnership