This study aims to analyze the relationship between fiscal decentralization, fiscal capacity, financial independence and financial expenditure areas in achieving social justice. In this case, the East Java Province Indonesia is supported by the existence of local government district / municipality became the main object of study during 2010 -2014. The needed data are such as; financial balance data, regional revenue, the amount of local spending and social justice data on people's lives. Data analysis method used is Partial Least Square (PLS). The results provide the conclusion that the implementation of the fiscal decentralization policy gives positive and significant impact on local fiscal capacity. Fiscal capacity gives positive and significant impact on the local financial independence. Local financial independence gives positive and significant impact on the structure of the shopping area. The structure of local government spending has a significant effect on the achievement of social justice areas. In this case, the fiscal capacity and financial independence have no direct impact significantly on the achievement of social justice in the various districts / cities in East Java. In addition, this study also provides important conclusion that there is a significant indirect effect of fiscal decentralization on social justice through local fiscal capacity, local financial independence and the structure of local government spending.
<em>Since 2001</em><em> the</em><em> r</em><em>egional autonomy policies have </em><em>br</em><em>ou</em><em>g</em><em>ht</em><em> out</em><em> seven new provinces in Indonesia. Consequently, </em><em>they</em><em> require the central transfer budget to finance the delegated duties and authorities and the development programs in each province</em><em>.</em><em> Since its establishment until today, the fiscal capacity in seven provinces except Banten has not fulfilled the increase in local expenditure needs every year. It still much depends on the central transfer because the local revenue source like PAD is</em><em> very low</em><em>. This research uses a descriptive method-analysis by analyzing the secondary data relevant to the discussed topic and using the concept of fiscal capacity in the framework of the fiscal decentralization theory. The results of this qualitative research explain that the high fiscal capacity index (IKF) is obtained by </em><em>four </em><em>provinces those are Bangka Belitung, West Papua, Riau, and North Maluku, while the intermediate index is obtained by Banten, and the low fiscal capacity index is obtained by Gorontalo and West Sulawesi. Good fiscal capacity with high index does not guarantee that the poor population in the area will be reduced as West Papua and Riau which populations are still relatively large. Besides, Bantam with the very high PAD compared with six other provinces still has a large number of poor population of poor among seven provinces. But, overall the central transfer is recognized to be very helpful for the fiscal capacity of the seven new provinces above.</em><em></em>
As an implementation of decentralized development, village financial management (VFM) is a financing model in a way to closer the needs of development at the village level. Theoretically, the successful objectives achievement of this authority delegation is if VFM can be done efficiently and effectively. This study aimed to analyze these efficiency and effectiveness of VFM and analyze factors inhibiting. The results showed that 1) VFM in Asahan district has not implemented both efficiently and effectively that shown from the weak implementation of both good governance principles and continuous improvement and, 2) Factors inhibiting the efficiency and effectiveness of VFM are, (i) lack of musrenbang transparency specifically the quality of information, access to information, the transparency mechanism of information and the level of information disclosure, (ii) lack of budgeting transparency, in particular the level of information disclosure, access to information and quality of information, (iii) lack of supervision transparency in particular the level of transparency, information quality and information access, (iv) the weak of oversight participation, especially the satisfaction level of participation and involve the community, and (v) lack of monitoring accountability in particular public complaints mechanism, access to the audit report and the responsibility structure.
The purpose of this study is to analyze the financial performance optimization in Karanganyar regency government by using financial ratio indicators of the budget for Fiscal Year 2013-2015. The research method using the case study method in Karanganyar district administration, the type of data used quantitative and qualitative data, the data source used secondary data. Data collection methods used documentation. The method used descriptive quantitative method to measure financial performance with financial ratios. In conclusion that: 1) The results of the analysis of the ratio of the degree of fiscal decentralization Karanganyar years 2013 to 2015 show in 2013. The ratio of Degree of Fiscal Decentralization on Local Government Karanganyar of 9,81%. In 2014 decreased to 9,76%, the next year increased to 11,21% occurred in the category less. 2) The results of the analysis of the dependency ratio Karanganyar years 2013-2015 show financial dependence is relatively low. 3) The results of the analysis of the ratio of local financial independence in 2013 to 2015 showed Karanganyar Karanganyar financial capability is still relatively very low and relationship patterns including patterns instructive relationship where the role of central government is more dominant than the independence of local government (areas that are not capable of implementing regional autonomy), 4) The results of the analysis of effectiveness ratio of PAD Karanganyar years 2013 to 2015 show that the effectiveness of the Local Government Finance Karanganyar in 2013 and 2014 is quite effective, and 2015 was very effective. 5) The results of the analysis of regional spending efficiency ratio Efficiency Ratio Regional Shopping Karanganyar years 2013-2015 as very efficient for intervals of less than 10% efficiency. Keywords: financial ratios, financial performance of local government
Abstract.This research aimed to analyze the financial performance of the District/ Municipality in Jambi Province and to determine the effect of financial performance either simultaneously or partially on capital expenditure. The data used in this research is a panel data comprising time series data is data in 2010 - 2013 and cross section data is data of 9 (nine) District and 2 (two) Municipality is located in the Province of Jambi. The analytical method used panel data regression analysis. The analysis showed that the financial performance of the District/ Municipality in Jambi Province is still relatively low as the PAD contribution to regional revenue is still small so transfer income still dominate the local revenue to finance most of the regional expenditure. The results of panel data regression using the Fixed Effect Model (FEM) showed that the financial performance simultaneously significant effect on capital expenditure allocation of the District/Municipality in Jambi Province from 2010 to 2013 and partially Ratio Degree of Decentralization significant positive effect on the allocation of capital expenditure. Financial dependency ratio, Financial Independence Ratio and the ratio degrees contributions public enterprises significant negative effect on capital expenditure . Effectiveness ratio of PAD does not significantly influence the allocation of capital expenditure.Keyword: Financial Performance, Decentralization, Financial Independence, Abstrak. Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Kabupaten/Kota di Provinsi Jambi dan untuk mengetahui pengaruh kinerja keuangan baik secara simultan maupun secara parsial terhadap alokasi belanja modal. Data yang digunakan dalam penelitian ini merupakan data panel yang terdiri dari data time series yaitu data tahun 2010 – tahun 2013 dan data cross section yaitu data 9 (sembilan) Kabupaten dan 2 (dua) Kota yang berada di Provinsi Jambi. Metode analisis yaitu analisis regresi data panel. Hasil analisis menunjukkan bahwa kinerja keuangan Kabupaten/Kota di Provinsi Jambi masih tergolong rendah. Hasil regresi data panel dengan menggunakan metode Fixed Effect Model (FEM) menunjukkan bahwa kinerja keuangan secara simultan berpengaruh signifikan terhadap alokasi belanja modal Kabupaten/Kota di Provinsi Jambi dari tahun 2010 sampai dengan tahun 2013 dan secara parsial Rasio Derajat Desentralisasi berpengaruh positif signifikan terhadap alokasi belanja modal. Rasio Ketergantungan Keuangan, Rasio Kemandirian Keuangan dan Rasio Derajat Kontribusi BUMD berpengaruh negatif signifikan terhadap alokasi belanja modal. Rasio Efektifitas PAD tidak berpengaruh signifikan terhadap alokasi belanja modal. Kata Kunci : Kinerja Keuangan, Desentralisasi, Ketergantungan Keuangan
One component of regional finance sources, part of decentralization policy currently transferred by the central government, is the transfer of general allocation fund (DAU) and special allocation fund (DAK). The DAU is given for the regions to finance its govemmental function and authority, whose sources can be exploited from the real income of the local governments (PAD). ln fact, howeven the DAU transfer becomes the primary source of the regional governments to cover its spending. This study intended fo discuss the relationship between the DAU and PAD to localgovernments expenditures in provinces in Java. Based on panel regression analysrs, its concludes that the DAU growth significantly affects the growth of total expendituresof the local govemments, while, in contrast, the PAD does not significantly affect their expenditures' The study also concludes that there is flypaper effect of the DAU and PAD to the regional or local govemments 'expenditures' Similarly, the DAU and PAD have their significant impacts on employee and capital expenditures.
The purpose ofthis study was toobserve the effect ofbudget goal clarity, accounting controls, reporting systems, and decentralization on performance accountability ofgovernment agencies. The sample inthis study wasthe head of the finance department dina and work units. Methods of data analysis using multiple linear regression. Based on the research results, obtained t value variable budget goal clarity at 2.482 and 0.018 significance. Thus, the t (2.482) > t table (2.024) and significance (0.018) 0.05. Meaning that accounting control does not affect the performance accountability of government agencies. Subsequently obtained t value of 2.119 reporting system variables and significance of 0.041. Thus, the t (2.119) > t table (2.024) and significance (0.041) t table (2.024) and significance (0.014) < 0.05. That is decentralization affect the performance accountability of government agencies. The percentage of the effect of budget goal clarity, accounting controls, reporting systems, and decentralization on accountability for performance by 66,1%. Keywords: Budgeting, Controlling, Accounting, Decentralization And Performance
Abstrac : In order to implement regional autonomy based on Law No. 22 of 1999, that the granting of autonomy to the local city / county is based on the principle of decentralization in the form of autonomy, real, and responsible. Granting authority on the basis of the principle of decentralization, causing all fields are left to local governments in the implementation of an autonomous basically become the authority and responsibility of local city and county governments fully, both concerning the determination of policy, planning, implementation, monitoring, control, and evaluation. This study aimed to describe the factors that affect the implementation of regional autonomy and decen-tralization in the provision of recommendations for the implementation of decentralization in au-tonomy. The results showed that there are four variables that can explain the performance of the implementation of decentralization in the regional autonomy in the city / county, namely managerial aspects, aspects of Human Resources organization, aspects of bureaucratic culture, and ethics of public service. Keyword: decentralization, regional autonomy
This paper examines decentralisation and distribution of access to primary school in Indonesia. Data come from Indonesia National Socio Economic Survey 2014, and statistic reports from Ministry of education, Ministry Of Finance, and General Election Commision. Descriptive statistic is used to describe spatial distribution of decentralization in primary education system and distribution of primary education access. The results show there are districts disparities in decentralization of primary education system and primary education access especially between district within Java islands and Papua islands. The results highlight the need to improving decentralization performance to achieve universal primary education in Indonesia, particularly within districts outside Java islands. Improving bureaucracy capacity particularly teachers is important to improve decentralization performance in primary school access.
The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs independently. Tangerang City is one of the areas that implement decentralization policy and requires a lot of funds to finance regional development. The biggest potential possessed Tangerang City in the financing of regional expenditures derived from local taxes and are expected to provide the largest contribution in PAD. This study aims to determine the effectiveness of tax collection hotels, restaurants, billboards and parking, and its contribution to the PAD Tangerang City. Methods of data analysis in this research is descriptive analysis. The variables in this study are the ratio of the effectiveness and contribution analysis. Data analysis technique in this study is a quantitative analysis. Based on the analysis, the average effective tax collection hotel, restaurant tax, advertisement tax and parking tax years 2010-2014 is very effective and the average contribution collection hotel, restaurant tax, advertisement tax and Tangerang city parking tax years 2010-2014 is lack.
The implementation of regional autonomy within the framework of decentralization is a complex and continuous work . In the early stages of decentralization , there is a transfer of various types of authority from the center to the various institutions , especially institutions subnational governments . After the transfer of authority will then be followed by the transfer of financing , documents and facilities . After the completion stages passed , does not mean the work has been completed . It appears a series of new challenges related to the ability of isntitusi who obtained the transfer of authority to manage it properly . Without good management , decentralization is precisely that for democracy , effectiveness , efficiency and fairness can not be achieved . It would appear the sources of inefficiency , ineffectiveness and new injustices in areas that can be a trigger for a second series of multidimensional crisis
This study is purposed to (1) determine the financial management performance of Keerom district, (2) effective and efficient in the financing the needs of the region. This research is a descriptive study describing and analyzing the data obtained. The object of this study is to measure the performance of financial management in Keerom district in terms of the ratio of financial independence area, Regional Financial Dependency Ratio, the ratio of fiscal decentralization, the effectiveness and efficiency ratios. Results of the analysis of the financial performance ratio in Keerom district in 2009-2013 shows that (1) the financial performance is not optimal yet in the implementation of regional autonomy, this is indicated by the indicator of financial performance, they are; Regional independence of Keerom district reached 3.22%, Regional Financial Dependence is very high towards the central government, it is reached 53.91%, and the Fiscal Decentralization is less, considering the financial dependence on the central government is very high at 16.44%. (2) effectiveness in managing local finance in Keerom district is Highly Effective since it reaches 95.11% and it needs to be maintained and improved, but the efficiency of financial management in this district shows the results of inefficient, it reaches 100.41%, then it needs special attention in order to avoid wastage in the use of finance to fund the development and the activity of other areas.
The research aims to measure the inequality of income distribution of each area and regional finance in Purbalingga District. The inequality of income distribution of each area was measured by the Williamson Index and the fiscal capacity was measured by the fiscal decentralization degree.The result of this research shows that the average of economic growth per year is 5.07 percent, the average of fiscal decentralization degree per year is 16.42 percent thai it is included to a high level of fiscal dependency on the central government category, while the average of inequality of income distribution of each area per year is 0.45 that it is included to a medium inequality category.
As a fiscal policy within the framework of regional autonomy, the allocation of DAU is an act that very important. It was meant to address financing capability gap between regions. The reason is because the DAU is the largest component of balance funds, namely the lack of 26% of the net domestic income in the state budget the amount of DAU scheme is not limiting, because it can only grow with the size of the authority delegated to the regions. DAU legal standing as a regional income in the financial relationship between the center and the regions based on the principle of autonomy is as a subsidy coming from the state revenue in the state budget that is allocated to local revenue in the budget based on fiscal decentralization. Keywords: General Allocation Fund, autonomy, regional autonomy
Abstrak Penelitian ini bertujuan untuk menganalisis bagaimana kemampuan pengelolaan keuangan daerah Kota Semarang dalam rangka mendukung pelaksanaan otonomi daerah. Sedangkan data yang digunakan dalam penelitian ini adalah Laporan Realisasi Anggaran Kota Semarang Periode 2009 -2013. Metode Penelitian ini menggunakan Deskriptif Komperatif analisisis untuk mengukur kinerja pengelolaan keuangan daerah dan tingkat kemandirian daerah Kota Semarang, yaitu Rasio Kemandirian Keuangan Daerah, Rasio Derajat Desentralisasi, Rasio Efektifitas PAD, dan Rasio Keserasian Belanja Daerah. Berdasarkan hasil analisis yang telah dilakukan diperoleh hasil sebagai berikut: hasil analisis rasio derajat desentralisasi dapat dijelaskan bahwa rata– rata rasio derajat desentralisasi sebesar 25,87% yang berada interval 25% –50% atau mempunyai kemampuan yang sudah baik dalam membiayai pembangunan daerah. Berdasarkan rasio KKD dengan rata – rata rasio KKD sebesar 37,79% berada pada interval 25% -50% berarti konsultatif artinya campur tangan pemerintah pusat sudah mulai berkurang, karena daerah dianggap sedikit lebih mampu melaksanakan otonomi daerah. Rata-rata Rasio Efektivitas PAD ³ 100%, berarti kemampuan daerah dalam menjalankan tugas dikategorikan sangat efektif itu menunjukan dalam memobilisasi penerimaan PAD sesuai dengan yang ditargetkan. Menurut uraian dan perhitungan Rasio Keserasian bahwa sebagian besar dana yang dimiliki pemerintah Kota Semarang diprioritaskan untuk belanja pembangunan sehingga belanja rutin masih relatif kecil. Kata Kunci : Kinerja Pengelolaan Keuangan Daerah, Tingkat Kemandirian Daerah Abstract This study aimed to analyze the effect the financial ability of Semarang City in order to support the implementation of regional autonomy, base on Semarang Budget Realization Reported the period of 2009 -2013. A descriptive comparative analysis used to measure the performance of regional financial management and the independence level of Semarang, consist of Regional Financial Independence Ratio, Degree of Decentralization Ratio, PAD effectiveness Ratio, and the Harmony Expenditure Ratio. Based on the analysis that has been obtained, the following results: from the analysis of the ratio of the degree of decentralization can be explained that the average ratio of the degree of decentralization is 25,87% of which is in the internal level of level 25%-50%, means already have a good ability to finance region development. Average KKD ratio is 37.79% which is in the interval 25 % -50 % means  that central government intervention has begun to decrease, because the region is considered a little more able to implement region autonomy. From the analysis of PAD effectiveness is more than 100%, it can be concluded that the overall performance of local financial management and the degree of independence of Semarang area continued to improve. It can be seen from some of the financial performance ratio is the ratio of the area of financial independence, the ratio of degrees desentralization, effectiveness ratio and the ratio continues to increase harmony and good effect on the autonomy of the region . Keywords: Region financial management performance, Degree of region decentralization
Tri Suci Dayanti, Raja Adri Satriawan, Rheny Afriana Hanif
The purpose of this study was to identify and analyze the effect of budget participation, budget goal clarity, incentives and decentralization on the performance of the financial sector employees work unit area of Pekanbaru. The population to be used in this research is that there are local government officials in the regional work units (SKPD) Pekanbaru. Determination of the sample in this study using purposive sampling method for the election that meets the desired criteria researchers. The sample in this study is a government employee who was in the finance department which consists of a head of the division / Head of finance, treasurer and finance department staff totaling 74 people. Analysis of the data used is multiple regression (multiple regression) assisted with SPSS Windows Ver 17. The results of this study prove that budget participation did not affect the performance of employees in finance SKPD Regional Government Pekanbaru. While the budget goal clarity, incentives and decentralization significant effect on the performance of employees in finance SKPD Regional Government Pekanbaru. Keywords: Participation Budgeting, Clarity Budget Targets, Incentives, Decentralization, Performance.
Giving local government to arrange regional receipt to purchase expenses bugget is part of Regional Otonomy. Not only depend on Central Government, Government genuine Receipt is one regional receipt that shows how stronger local goverment finance can handled all the expenditure. Metro as a local government in Indonesia, has the increase in regional otonomy espescialy in finance. The higher decentralization is a indicatoin that indicate higher ability on local government to fulfill all expenditure. It can be shown on share of Government Genuine Receipt and Tax and non Tax Share compare Total Regional Receipt and Total Regional Expenditure. Higher fiscal Desentralization needed by Metro to get higher Regional otonomy. Government Genuine Receipt and Tax and non Tax must be increased to get higher regional receipt and increasing share in Total Regional Receipt and higher share to offord the Total Regional Expenditure.
Research is moving on from the early observations that the existence of symptomsdecrease acceptance of original income area (PAD) the effect on the low success ofthe Organization of the autonomous region, particularly in North Halmahera Regency. Thus, this research aims to know the ada-tidaknya the influence of Regional financial capability against the success of the Organization of the autonomous region of North Halmahera Regency. Methods of descriptive and quantitative approaches used to solve problems in this research. A simple random sample set as many as 60 employees at the same time as the respondent. Data collection is done with the interview techniques, observation and documentation in order to capture data and secondary data promer. To analyze the data applied statistical methods descriptive statistics and inferensial with the technique of percentage, simple linear regression and correlation. Research results show that the positive effect of the regional financial capabilities and significantly to the success of the Organization of the Autonomous Region of North Halmahera Regency with the degree of determination of 92.7%. However, the ability of the financial area of North Halmahera Regency still categorised less as seen from the ratio of independence, fiscal decentralization and index capabilities resulting in a routine yet optimal achievement of the success of the Organization of the autonomous region which was only categorised. Referring to the results of the findings in this research, then it is seen necessary to give some suggestions, as follows: (1) it is recommended that the regional Government of North Halmahera Regency dig resources potential, such as PAD tourism which has not been optimally managed, in addition to streamline receipt PAD resources.(2) the need to study more about the setting of the target PAD based on the real potential that is available.
Abstract: Financial Development Area in East Java in a time of fiscal Decentralization . This study aims to review and analyze the development of regional financial in municipalities/cities in east java province, the fiscal decentralization. Data taken from balancing regional financial information system for the financial year 2009 until 2013. These studies show that financial kabupaten/kota in east java, improving demonstrated increased the ratio of the revenue, the effectiveness of regional budgets, the index is the area, and for years the local self-sufficiency ratio 2009-2013. However, in general, the majority of municipalities/cities in east java, is still having financial ratio less healthy especially of ratios regional independency. The research found after fifteen to decentralize fiscal year only the surabaya is relatively high finance its independence. This research is to find local revenue ( pad ) and regional spending related to the regional treasury. Keywords : Local Government Fiscal Capacity, Fiscal Decentralization, East Java Abstrak: Perkembangan Keuangan Daerah Di Jawa Timur Pada Masa Desentralisasi Fiskal. Penelitian ini bertujuan untuk melihat dan menganalisis perkembangan keuangan daerah di kabupaten/kota di Propinsi Jawa Timur pada masa desentralisasi fiskal. Data bersumber dari Sistem Informasi Keuangan Daerah Dirjen Perimbangan Keuangan Daerah tahun 2009 sampai dengan 2013. Penelitian ini menunjukkan bahwa keuangan Kabupaten/Kota di Jawa Timur menunjukkan peningkatan yang ditunjukkan meningkatnya Rasio Pertumbuhan PAD, Rasio Efektivitas Anggaran Daerah, Rasio Indeks Kemampuan Rutin Daerah, dan Rasio Kemandirian Daerah selama tahun 2009-2013. Namun, secara umum sebagian besar Kabupaten/Kota di Jawa Timur masih memiliki rasio keuangan yang kurang sehat khususnya rasio kemandirian daerah. Penelitian ini menemukan setelah limabelas tahun desentralisasi fiskal, hanya Kota Surabaya saja yang relatif tinggi kemandirian keuangan daerahnya. Penelitian ini menemukan Pendapatan Asli Daerah (PAD) dan Pengeluaran Daerah berhubungan dengan rasio keuangan daerah. Kata k unci : Keuangan Daerah, Desentralisasi Fiskal, Jawa Timur
This research is meant to know and analize the performance of the finance of the local goverment , Samarinda , in the year 2013-2014. The tools of the analisis used is racional one which consists of the level of decentralization , the dependence of the local government finance , the self-standing , effectivity of the original government income and local government tax.The result of the research is that the ability of the local government concerned in the realization of decentralization is better if it is seen from the improvement of it. . The level of the dependence of the finance is smaller and smaller and the self-effort is higher though the mobilazation of the receipt of the original income goes down where in 2014 is not effective .The local government in collecting tax is good enough either in 2013 or in 2014.So it can be concluded generally that the performance of the team goes better in 2014
This research aims to understand the effect of policy implementation through Law No. 18 of /997 to the performance of local government finance. The case study is Pemalang regency. Contrary to the assumed policy goals, this research shovrs that during 2 years of its implementation in Pemalang the local original income (PAD) has virtually decreased. Although the nominal budget of the local government has increased, the PAD has contributed less. In effect, the policy has resulted in the decline of local government income from local taxation and charges, the overall fiscal effort and the degree of fiscal decentralization. It is recommended that the current policy problem should be addressed by determining the target of local taxes and charges with the real local potentials. The local government has to focus on the effective and efficient taxes that are linked to the local development budgets and the local gross domestic product.
<p class="Bodytext50"><em>Regional autonomy that has long been the aspiration of the people had been executed after successfully fought for reform. After implemented, which should be considered is whether the regional autonomy that has been running for 4 yaers really can fullfil people's needs and create welfare for the people. We all know that the purpose of the existence of local government is creating public service. Public services must be created with the creative way through many aspect include regional financial management strategies. By using four independent variables: financing ability, mobilize funds ability, regional government independence, level of fiscal decentralization, and the level of flaypa per effect, researcher tested the role of regional autonomy by linking it to the influence of these four independent variables on the variable of public service expenditure allocation. By using a chow test resulted in a finding that the local government system and the personnel in the four years of implementation of regional autonomy tend looks not ready in achieving the vision of regional autonomy. Anotherfinding is that in general, regional autonomy has a role in improving the influence of financial management aspects on the allocation of expenditure on public services.</em>
This study aims to determine the ratio of rgional finance dependency and in dependency in Sigi district . This study is categorized as a descriptive quantitative research. This study was conducted to obtain the data and information about the regional financial management in Sigi district . This study was conducted in 2014 with the observation period between 2009 and 2013. The data collection was conducted by applying observation, interviews, literature and documentation. Then, it was analyzed by several methods, include: 1) the regional finance dependency ratio is calculated by comparing the amount of regional revenue with total revenues budget without subsidies, and 2) the regional finance independency ratio is calculated by comparing the amount of regional revenue with devided by the budget balance of the Central Government as well as the Province. The result of this study concluded that: 1) The average level of Sigi Region financial dependence on the sentral government during the period of fiscal years from 2009 to 2013 was amounted to 27,05%. When classified according to the criteria of assesment of the level of financial dependence of the central government area is the province with the level of Region Financial Dependence Medium, and 2) The average level of Sigi Regional financial independence area during the period of 2009 to 2013 fiscal years was 1,58%. Therefore, it was categorized as low level of regional financial independency based on the criteria of independence. It is also note that therefore, this district has a high dependency on the central government grants through the balance of funds in implementing regional autonomy and fiscal decentralization during the period of survey .