The development of human resource quality through the Program Makan Bergizi Gratis (MBG) constitutes a manifestation of the constitutional responsibility of the welfare state in guaranteeing the fulfillment of the right to food for future generations. However, the implementation of this policy in Indonesia still faces fundamental challenges in the form of a weak juridical foundation that still rests at the level of Peraturan Presiden and a high fiscal burden that places centralized pressure on the State Revenue and Expenditure Budget. This study aims to analyze the weaknesses in the legal basis and fiscal governance of the MBG program in Indonesia through a comparison with the school nutrition system in India. This study used a normative juridical method with statutory, conceptual, and functional comparative approaches, with India’s school nutrition system serving as the main point of comparison. The results showed that India’s success in managing the Mid-Day Meal Scheme is supported by a strong legal framework through the National Food Security Act (NFSA) 2013 as well as the implementation of a proportional cost-sharing scheme between the central government and state governments. Based on these findings, this study offers the “Desentralisasi Asimetris Kesejahteraan” model as a reconstruction of the system in Indonesia through budgetary collaboration between the central and regional governments, which requires revision of the Undang-Undang Pemerintahan Daerah to designate nutrition affairs as a mandatory basic service function. The conclusion of this study emphasizes that strengthening the legal foundation and decentralizing financing are important prerequisites for ensuring the sustainability of the MBG program in a holistic and accountable manner, while also providing a conceptual contribution to the development of food and welfare policy in Indonesia.
Taxes are the main source of state revenue where state activities such as national development financed by taxes are difficult to carry out if there is no revenue from the tax sector. In the framework of the effectiveness of equitable development, decentralization from the central government to oversee and directly regulate affairs in the regions is urgently needed, so that policies, planning, implementation and financing are given to regional governments. The purpose of this study is to determine the influence of regulations and service quality on tax compliance for motor vehicle taxpayers. The method used in this research is explanatory research. Accidental sampling was used in this study by distributing questionnaires to 100 motorized vehicle taxpayers who were registered at Kantor Bersama Samsat of Bengkulu Province. The data analysis technique used is descriptive statisticalanalysis and multiple linear regression analysis. The results of this study indicate that the variables of knowledge and understanding of taxpayers about tax regulations and service quality have no significant effect on taxpayer compliance with motor vehicles registered at Kantor Bersama Samsat of Bengkulu Province.
Open access
Public Administration in Developing Nations
Sustainability, Governance, and Employment Studies
<p><em>This study aims to analyse the influence of the degree of fiscal decentralization, balancing funds, and economic growth on the Islamic Human Development Index (I-HDI) in eight provinces in Indonesia with the lowest I-HDI scores. To fill the research gap, these provinces were categorised based on I-HDI intervals. This study contributes in addressing empirical gaps by focusing on the regions that have received limited attention in the context of Islam-based human development, as well as substantive gaps by integrating variables of fiscal decentralization and balancing funds that have rarely been directly examined in relation to the I-HDI. Methodologically, the System Generalised Method of Moments (System-GMM) approach is applied to address potential endogeneity and the dynamic nature of panel data. A region’s capacity to finance public expenditure is reflected in the degree of fiscal decentralization, while balancing funds serves as the main source for financing public welfare. Although economic growth is generally expected in enhancing welfare, it may exacerbate social inequality if not accompanied by inclusive policies and equitable distribution. The results of this study indicate that the degree of fiscal decentralization has no significant effect on I-HDI in either the short or long term. Conversely, balancing funds has a significantly negative impact, reflecting allocative inefficiency. Economic growth also negatively affects the I-HDI across both time horizons, indicating that its benefits are not evenly distributed. These findings emphasise the need for comprehensive policy evaluation to improve resource allocation efficiency and promote equitable and sustainable human development in line with the principles of Maqasid al-Shariah (Sharia principles).</em></p>
Muhammad Fikri, Tubagus Umar Syarif Hadi Wibowo, Ana Nurhasanah
The objectives of this research are: (1) Describe the background to the emergence of the southern region of Tangerang Regency to become a new autonomous region, (2) Analyze the process of regional expansion of South Tangerang City (2000-2008). The research method used is the historical research method which consists of heuristics, criticism, interpretation and historiography. The theory in this study uses the theory of regional expansion, the theory of decentralization and regional autonomy, and the theory of the city. This theory is used as an analysis of the research process of regional expansion, especially the southern region which became South Tangerang City in 2000-2008. The results of this study indicate that the background of this expansion stems from public concern over the process driven by rapid growth in the South, which has given rise to the need for better governance, especially related to infrastructure and public services that are felt to be less effective and efficient. This study highlights the role of local communities in it to fight to separate their regions with community organizations such as the Cipasera City Autonomous Region Formation Committee (KPPDO-KC), Bakor Cipasera, Formats, and the Ciputat Communication Forum (FKMC). Through a historical approach and analysis of the legislative framework, this study attempts to reconstruct the journey of decentralization which finally culminated in the formation of South Tangerang City based on Law Number 51 of 2008.Keywords: Process, Regional Expansion, South Tangerang City, 2000-2008
. This study aims to determine the effect of fiscal decentralization on poverty both partially and simultaneously. It examines factors influencing fiscal decentralization, namely Regional Original Income (PAD), balancing funds, and regional expenditures. The data used in this research are secondary data obtained from the official website of the Directorate General of Fiscal Balance or the Ministry of Finance (DJPK). Based on the discussion results, the conclusions drawn are: 1) There is no significant effect of Regional Original Income on poverty, as evidenced by the t-value of -5.721 < t-table 2.131. 2) There is no significant effect of balancing funds on poverty in Jambi Province, as evidenced by the t-value of 1.399 < t-table 2.131. 3) There is a significant effect of regional expenditures on poverty in Jambi Province, as evidenced by the t-value of 6.22 > t-table 2.131. In conclusion, Regional Original Income and balancing funds do not have a significant effect on poverty, while regional expenditures have a significant effect on poverty in Jambi Province.
After the relocation of the National Capital to the Nusantara, Jakarta has a new role as the National Economic Center and Global City. This new role also becomes the basis for maintaining Jakarta's special status as the National Capital. Jakarta's new role and special authority are outlined in the Jakarta Special Regional Law (JSR Law). As a special region, Jakarta also has special authority. At the conceptual level, the regulation and management of Jakarta's special authority apply the types of administrative decentralization, political decentralization, and fiscal decentralization. Furthermore, in addition to changing its role as the National Economic Center and Global City, the JSR Law also regulates Jakarta's special authority covering several specific aspects in the fields of government affairs, institutions, personnel and regional finance. Jakarta's special role and authority must be carried out based on the relationship between authorities involving the central government, the JSR provincial government, and local governments in the agglomeration area. In its implementation, the JSR Law is expected to be an effective legal instrument to welcome the new era of Jakarta after the relocation of the National Capital. Not only to meet the legislative target stipulated in the National Capital Law, the law regulating Jakarta as the National Capital must be amended no later than February 24, 2024, so that the regulation of Jakarta's special authority is relatively limited and 'it is what it is' compared to the major role it must play as the National Economic Center and Global City.
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
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.
Education decentralization is a form of independent policy given by the government to regions in managing any educational practices. With a decentralized system, regions have the authority to determine all policies related to education, whether in curriculum structure, financing, supervision etc. This study is a systematic literature review that scrutinizes the implementation of the decentralization policy of education in Indonesia. Using the concept of Materla et al. 's (2017) systematic literature review that comprises review planning, review conducting, and review report and dissemination, this study included fifteen articles garnered from the databases obtained from Google Scholar and Pro-Quest. For the analysis process, a content analysis was employed using good governance principles that promote democracy, observance of human rights, accountability, transparency, and greater efficiency and effectiveness of the public sector (Agere, 2000). The findings report that the published literature discussing educational decentralization in Indonesia improving the local governance environment mainly concerns three main foci: contributions to local economic performance and competitiveness, empowerment of educational outcomes, and improvement of local public services. This article also provides recommendations for future researchers.
In Indonesian national education, the concept of decentralization is still a relatively recent one. It has been mandated by the government in Indonesia's Education Law number 20 of 2003. It is the goal of this research to examine the strategic concerns surrounding Indonesia's education decentralization strategy and then develop alternate strategies for putting them into action. The development of decentralized education is supposed to provide more space for stakeholders. Descriptive analysis and a qualitative method are used in this investigation. Researchers found that Indonesia's main challenges in implementing education policies are in quality control, financing, and teacher professionalism. This can serve as a guide for both central and regional governments to create powerful formulas for making appropriate policies so they can improve education quality. It is impossible to apply the decentralization concept without taking into consideration political and sociological considerations.
This study aims to analyze the institutional arrangement of the Government of the Special Region of Yogyakarta (DIY). DIY as one of the autonomous regions certainly has institutional features. Institution becomes the main foundation in carrying out regional development. Institutional harmonization becomes a very important factor for regional apparatus organizations in providing public services. This research uses descriptive qualitative and explorative research methods. The results of this study that the institutional arrangement of the DIY Government accommodates 3 (three) institutional components, namely potential capacity, carrying capacity, and absorptive capacity. The DIY local government institution at the same time put forward the realization of asymmetric decentralization, the regional government of DIY taking into account the form and composition of the original government shown by the existence of Parampara Praja and Paninradya Kaistimewan. The special features of the DIY local government have positive implications in maintaining the spirit of local wisdom held by the Kingdom of Yogyakarta.
The application of good governance within governance prerequisite that cannot be left out is the participation of the community in public policy. The main prerequisites were when the Government implemented the autonomous region with the principle of decentralization, community participation. It involves all aspects of the implementation of the development in areas starting from planning to supervision. Participatory governance is governance putting citizens or non-government as an individual or organization as a viable social stakeholder in making public policy that has just dominated the Government. Model of participatory governance policy in the primary health services is eligible to be developed by optimizing and strengthening cooperation intersectional, increasing the motivation of health workers as well as eliminating social and cultural barriers in the community.
The purpose of this research is to investigate the relationship between fiscal balance funds and human development and also to see the behavior of budget use in the Kalimantan Island. This research uses panel data regression analysis using a sample of four provinces in Kalimantan Island with the observation year 2010-2016. The results of the study found partially the General Allocation Fund and the Special Allocation Fund had a positive influence on human development on the Kalimantan Island. Meanwhile, the Revenue Sharing Fund has no effect on human development on the Kalimantan Island. This is because the Kalimantan Island Revenue Sharing Fund experienced a significant decline in 2014-2016 and the use of the Revenue Sharing Fund from Natural Resources is limited by regulation on environmental sustainability. Simultaneously, fiscal balancing funds, namely General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds has an influence on human development on the Kalimantan Island. This research found that the implementation of decentralization in Indonesia made local governments tend to rely on Fiscal Balance Funds to finance human development programs in the regions.
This study aims to examine the effect of partially balanced funds, local tax revenues and regional expenditure on the financial performance of local governments in the Indonesian province. This study was conducted at the Directorate General of Fiscal Balance (DJPK) Ministry of Finance in the period 2012-2018 through the official website www.djpk.kemenkeu.go.id. Regional financial performance is measured using the ratio of fiscal decentralization by comparing the Original Regional Revenue and Total Revenue, while the balancing fund, Regional Tax Revenue and Regional expenditure are calculated based on each of the realization of these variables. The population used in this study is all provinces in Indonesia during the 2012-2018 period as many as 34 provinces. Sampling uses the Purposive Sampling method with the criteria of the provincial government which has an official website of the local government and which publishes the Budget Realization Report (LRA) so that a sample of 14 provinces is obtained over a 7-year period. The results showed that simultaneous balancing funds, local tax revenues, and regional spending affect the financial performance of provincial government in Indonesia. Whereas partially shows that regional tax revenue and regional expenditure affect the financial performance of the provincial government in Indonesia while the balance fund does not affect the financial performance of the provincial government in Indonesia. Future studies can develop the results of this study by adding other variables such as regional retribution, size and wealth, and can replace financial performance measurements with efficiency ratios or regional independence ratios
The application of good governance within governance prerequisite that cannot be left out is the participation of the community in public policy. The main prerequisites were when the Government implemented the autonomous region with the principle of decentralization, community participation. It involves all aspects of the implementation of the development in areas starting from planning to supervision. Participatory governance is governance putting citizens or non-government as an individual or organization as a viable social stakeholder in making public policy that has just dominated the Government. Model of participatory governance policy in the primary health services is eligible to be developed by optimizing and strengthening cooperation intersectional, increasing the motivation of health workers as well as eliminating social and cultural barriers in the community.
This study aims to see whether there are differences in local government financial performance before and after the stipulation of Kepmendagri No.29 of 2002. This research was conducted in 12 districts/cities in Aceh which had not been expanded until 2001. The data used were secondary data with data collection techniques. documentation derived from the BPS in the Province of Aceh and other supporting sources. The variables used are the ratio of financial ability, ability to mobilize, level of dependency, and fiscal decentralization. Data were analyzed using parametric statistics which are different tests for two paired samples (paired sample t-test). The results showed that the financial performance of local governments in the form of financing ability, mobilization ability, level of dependency before the stipulation of Kepmendagri No. 29 of 2002 was not different from after the stipulation of Kepmendagri No. 29 of 2002, whereas in the form of fiscal decentralization before the stipulation of Kepmendagri No. 29 of 2002 is different from after the stipulation of Kepmendagri No. 29 of 2002.
Teuku Muhammad Iqbal Chaira, Sya’ad Afifuddin, Prawidya Hariani R.S
Aceh is a province in Indonesia which is located on the northern tip of the island of Sumatra and is the westernmost province in Indonesia. There is one problem that is never resolved properly, namely poverty. Where the level of poverty in Aceh is very high, especially after the tsunami in 2004 which destroyed almost 80% of the capital of Aceh Province with many economic systems operating there. Aceh Province is one of the provinces that has a poverty rate higher than the national poverty level. This research is a mini quantitative research, which aims to estimate and analyze the relationship between variables that have been determined to answer the problem formulation. The data presented is panel data wherein the study uses cross section data, the data studied are more than one; and time series, the time collected in different years simultaneously. The data that will be examined are Regencies / Cities in Aceh Province and the time of research collected is 2015 to 2018 published by the Ministry of Finance of the Republic of Indonesia (KEMENKEU RI) and the Central Statistics Agency (BPS). The variables to be observed are the variables that will be influenced by poverty and special autonomy funds.
Endang Indartuti, V. Rudy Handoko, Handoko Wirawan, Uthe Ch
At the beginning of the reform era in Indonesia brings changes to the structure of the Government System in the regions, especially villages. This condition is marked by the transition from a change of the new order era with a centralized regime towards a reform era, a new and more open regime with decentralization. The wind of reform is carried over to the latest regulation (Law No.6 of 2014). This law seeks to restore village autonomy based on its origins and customs as a process of restoring state confidence in the village. On the other hand, to fulfill its political promise, the provision of village funds as a source of village income that aims to make the village independent shows that this law is still the same with the previous one, that in the village there is still supra village power. Village funds make all forms of implementation and management of village finances must be used in accordance with the village financial system. The existence of this system makes the village authority no longer in accordance with the principles of village autonomy, that village autonomy is in accordance with its origins and customs. Giving village autonomy with financial management through the Village Financial System (SISKEU) is felt that the portion of creativity and space for the village is limited. This triggers a lack of courage of the village officials to take the initiatives in making policies for a better village development. This situation is experienced by all villages in Indonesia, such as Pekarungan Village. This study uses a qualitative research method. The key informant is a Former Head of Pekarungan Village for 2 consecutive periods (1991-2006). He understands very well the changes in the laws governing the village. The result of the research shows that based on the principles of Kartohadikusumo's autonomy, autonomy can be implemented if there are inherent rights in the village, namely: "(1) the right to own territory with legal boundaries; (2) the right to elect and appoint the head or assembly of the village administration; (3) the right to administer and govern the village households; (4) the right to own and manage village assets and finance; (5) the rights to own village land; (6) the right to collect local taxes. Without the inherent rights mentioned above, autonomy is difficult to be implemented ".Based on the effectiveness of success in achieving the goals set and the relationship between the expected results and the results achieved, there are some rights that are not exercised as they should. In connection with village rights in Law No. 6 of 2014 concerning Villages, (1) the village regulates and manages community interests based on the origin, customs, social, and cultural values of the village community; (2) the village determines and manages its institution; and (3) the village receives sources of income, including village funds. All sources of village income, such as the Village Cash and village financial management, must be based on the village SISKEU as determined by the government bureaucracy. Keywords: Evaluation, Village Autonomy DOI: 10.7176/PPAR/10-6-08 Publication date: June 30th 2020
The main challenge in political decentralization in Indonesia is how local government fulfil human rights by maximizing available resources. These challenges are constructed in situations where demands for the fulfilment of human rights are limited by local government budgetary conditions. While in the Human Rights Principle, Resource limitations are not a strong reason to delay the fulfilment of Human Rights, due to the obligation of progressive realization of the fulfilment of human rights. This study is entitled Legal Analysis of the Implementation of the Principle of Progressive Realization Obligations in the Management of regional finances, trying to answer several legal issues, namely; first, how is the position of the Principle of Progressive Realization Obligations in the management of regional finances; second, how to Implement Progressive Realization in the Management of regional finances; third, fulfilment of human rights in ideal regional financial management in the future. The author limits in this paper the specific ESC rights; The Right to Food, the Right to Housing and social welfare. To answer the above, the authors chose 4 regions as the object of research, namely the Bangka Belitung Archipelago Province, South Kalimantan Province, Malang City, Denpasar City and Palu City. There are a number of important things in this research that produce uncertainty in fulfilling human rights in the regions. And finally, it is necessary to improve regulations at the national and regional levels in an effort to fulfil human rights. Keywords : Obligations of Progressive Realization, Regional Finance, Fulfilment of Human Rights. DOI: 10.7176/JLPG/100-06 Publication date: August 31 st 2020
ABSTRAKEra desentralisasi dengan dikeluarkannya UU No. 23 Tahun 2014, masih memiliki permasalahan mendasar jika dilihat pada aspek hubungan antar pemerintah (intergovernmental relationship). Salah satu masalah yang mengemuka dari adanya sebab tersebut ialah terkait alih fungsi kewenangan bidang pendidikan. Dengan adanya UU No 23 Tahun 2014, pengelolaan pendidikan tingkat SMA, SMK, MA dan SLB dialihkan kepada Pemerintah Provinsi Jawa Barat, hal ini melahirkan berbagai masalah seperti kebijakan sekolah gratis yang sudah berjalan di tingkat Kabupaten/Kota berbenturan dengan kebijakan pusat, permasalahan dalam pelaksanaan manajemen pendidikan, sulitnya pengendalian dikarenakan jarak yang jauh antara sekolah dengan pusat Pemerintah Provinsi. Tujuan penelitian adalah untuk menganalisis dan mendeskripsikan pelaksanaan desentralisasi pengelolaan pendidikan Sekolah Menengah Umum oleh Pemerintah Provinsi Jawa Barat. Jenis penelitian ini ialah deskriptif dengan pendekatan kualitatif. Hasil dari penelitian ini memperlihatkan bahwa dalam aspek pembiayaan masih ditemui adanya ketimpangan pendistribusian dana bantuan, pada aspek efektifitas dan efisiensi manajemen pendidikan yang kurang, pada aspek retribusi kekuasaan terkait alih kelola kewenangan berjalan dengan baik serta didukung oleh kekuatan politik yang ada, adanya peningkatan aspek kualitas pendidikan di lingkungan Sekolah Menengah Umum, pada aspek inovasi pelaksanaan pendidikan, telah melahirkan beberapa produk inovasi pendidikan di tingkat SMU di Jawa Barat. ABSTRACT The era of decentralization with the issuance of Law No. 23 of 2014, still has fundamental problems when viewed in aspects of intergovernmental relationships. One of the problems that arose from the existence of these causes was related to the transfer of authority in the field of education. With the Act No. 23 of 2014, management of education at the high school, vocational, MA and SLB levels was transferred to the West Java Provincial Government, this gave birth to various problems such as free school policies that had been running at the district / city level in conflict with the central policy, problems in implementation education management, the difficulty of controlling due to the great distance between the school and the center of the Provincial Government. The purpose of the study was to analyze and describe the implementation of decentralized management of secondary school education by the Government of West Java Province. This type of research is descriptive with a qualitative approach. The results of this study indicate that in the aspect of financing there is still an imbalance in the distribution of aid funds, in the aspect of effectiveness and efficiency of education management that is lacking, in the aspect of power levies related to the transfer of authority management runs well and is supported by existing political forces, an increase in the quality aspects education in the High School environment, in the aspect of innovation in the implementation of education, has given birth to several educational innovation products at the high school level in West Java.
The reformation of the Government of the Republic of Indonesia system, which was marked by the change from centralized to decentralized system, had an impact on the trend of regional expansion. But, from the end of 2014 the government implemented a moratorium on the formation of new autonomous regions with the reason to focus on resolving the problem of the size of the budget deficit before lifting the moratorium. The purpose of this study is to analyze the driving factors of the formation of new autonomous regions in Indonesia during the reformation era and its impact on state finance. This study is a policy study by collecting data and then analyzing it into a conclusion and recommendation. This type of study is a literature study with the method used is descriptive qualitative method. The results of the study show that since the reform era, the formation of a new autonomous region has been very massive. If calculated on average from 1999 to 2014, each year the new regions increase by 13 regions per year. The formation of the new autonomous regions requires considerable preparation and costs, starting from the initial formation to the implementation. In addition, in general the new autonomous regions show higher fiscal dependencies than the old regions. Thus, it can be stated that the establishment of the new autonomous regions has caused pressure on the state finances due to the large amount of funds that must be transferred to new regions.
This comparative study tries to map several aspects concerning finance relation between central and local government in both countries. The main purpose is to compare fiscal implementation through decentralization policy in the two countries, especially the case of vertical fiscal imbalance. The research focuses on vertical imbalance because it is a common problem in various countries around the world. It also occurs in Japan and Indonesia in line with fiscal implementation through decentralization policy. The analysis will be in the inter-related context of decentralization policy and fiscal decentralization.
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 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.