This article discusses the comparison between the public sector and the private sector in terms of goals, financing, and organizational structure. The public sector focuses on public services and fulfilling basic needs, with limited resource management and a more complex bureaucracy. In contrast, the private sector prioritizes profit and efficiency, with a more flexible and decentralized organizational structure. Public sector financing is based on taxes and community contributions, while the private sector relies on investors, debt, and equity capital. While both sectors play complementary roles, this article also identifies the challenges each sector faces in resource and managerial management. Implications and recommendations for both sectors are discussed to enhance operational efficiency and sustainability.
Teguh Priyono, Abdul Aziz Ahmad, Lilis Siti Badriah
Fiscal decentralization is an implementation of regional autonomy, where fiscal decentralization provides space for regional governments to develop the regional economy, including alleviating poverty by utilizing regional financial tools. The aim of this research is to analyze the influence of local revenue, balancing funds and financing funds on poverty. This research uses secondary data with time series data for the period 2007-2022. This research uses multiple regression analysis techniques (Ordinary Least Square). Based on the results of the analysis, it shows that local original income and balancing funds have a negative and significant effect on poverty. Meanwhile, financing funds have no effect on poverty in Purbalingga Regency.
This research aims to analyze the use of transfer funds in encouraging local revenue (PAD) for the North Toraja Regional Government. The data collection procedure in this research is library research and documentation. This research uses ratio analysis of the degree of fiscal decentralization and financial dependency ratio. The research results show that the average ratio of the degree of fiscal decentralization is 4,63% this means that PAD has very poor ability to finance regional development. Meanwhile, the average financial dependency ratio is 90,74% this means that the financial dependency of the North Toraja Regency area is in a very high category.
This research aims to analyze the Financial Performance of the Regional Government of Agam Regency for the 2018-2022 Fiscal Year when viewed based on: (1) Fiscal Decentralization Degree Ratio, (2) Regional Financial Independence Ratio, (3) PAD Utilization Ratio, (4) Efficiency Ratio Regional Finance, (5) Harmony Ratio. This research is quantitative descriptive research carried out at the Regional Finance and Heritage Agency of Agam Regency. This research uses documentation to collect information. Using quantitative descriptive information analysis methods with the formula for Degree of Fiscal Decentralization Ratio, Regional Financial Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, and Harmony Ratio. The research results show that the financial performance of the Agam Regency regional government is not good. This can be seen in the results of the analysis (1) The ratio of the degree of fiscal decentralization is categorized as very low with a percentage of <15%. (2) The ratio of regional financial independence has an instructive relationship pattern because it is categorized as very low with an interval of <15%. This is because the role of the central government still dominates. (3) The PAD efficiency ratio is within the criteria of being quite efficient with criteria of 90% - 99%. (4) The regional financial efficiency ratio is quite effective with an average of 92.30%. (5) The harmony ratio based on surgical expenditure is considered good with an interval of 50% - 100% when compared to capital expenditure with an interval of 0% - 50%, so it can be said that regional governments are still not paying attention to regional development. Keywords: Regional Financial Performance, Degree of Fiscal Decentralization Ratio, Regional Financial Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, Harmony Ratio
This study aims to analyze the financial performance of the local government in managing the Regional Revenue and Expenditure Budget (APBD) of Bogor Regency, as well as to examine the supporting and inhibiting factors affecting such performance. The object of this research is the Bogor Regency Local Government. This study employs both secondary and primary data using a descriptive quantitative approach. The results indicate that the financial performance of the Bogor Regency Government during the period 2017–2022, measured using the decentralization degree ratio, falls into the “moderate” category, as it has not yet been able to fully finance governmental activities independently. The expenditure harmony ratio suggests that government spending has not been fully oriented toward capital or development expenditure. Furthermore, the regional dependency ratio remains very high, indicating strong reliance on central government transfers. However, the regional independence ratio is categorized as “moderate,” reflecting a gradual reduction in dependence on central government assistance. The effectiveness ratio of local own-source revenue (PAD) is optimal, demonstrating the government's ability to mobilize revenue in accordance with planned targets. The efficiency ratio indicates successful cost control in revenue collection, while both revenue and expenditure growth ratios show positive trends. Supporting factors for financial performance include improved employee competence, enhanced public service delivery, and better coordination with the central government, particularly regarding financial information systems and digital public services. Meanwhile, inhibiting factors include limitations in human resources, suboptimal financial administration systems, and the fact that PAD has not yet become the primary source of regional revenue.
The implementation of regional autonomy as an embodiment of the concept of decentralization is intended so that regional governments can further increase their efficiency and effectiveness in administering government, carrying out development, and providing services to the community more optimally by the characteristics of their region. A communication gap between superiors and subordinates occurs, triggering the emergence of negative Human Resource (HR) perceptions regarding the communication mechanisms between superiors and subordinates in the organization. This research used an explanatory research method, namely explaining the relationship between performance quality variables and communication quality. The sample selection used was stratified random sampling. The sample used was 100 Regional Financial and Asset Management Service (RFAMS) officers. The data analysis method in this research used SPSS (Statistical Package for Social Science). The research results show that performance and communication quality greatly influence commitment. Therefore, management should be able to design a sophisticated information system so that the performance and the communication of existing HR can be appropriately monitored.
Muhammad Arief Pramusty, Nur Fadhilah Ahmad Hasibuan
This study describes and explains the budget realization for the last five years, starting from 2018 to 2022, by paying attention to the percentage change between the budget value and the realization of the regional income and expenditure budget each year. The purpose of this study is to evaluate the performance of regional revenue and expenditure budget realization in the regional asset finance agency of the Medan City government during the 2018-2022 period. This study also aims to compare the effectiveness of budget realization during that period. The research method used is descriptive qualitative using secondary data sources and documentation study data collection techniques. Data analysis involves revenue variance analysis, degree of decentralization ratio, local tax effectiveness ratio analysis, and expenditure budget variance analysis. The results show a problem, where the realization of the regional revenue and expenditure budget in 2019-2020 has increased, even though it should have decreased due to the impact of the COVID-19 pandemic. This problem is related to the loss of funds worth 1.6 million which has been handled by Law Enforcement Officials.
This research is motivated by the phenomenon of regional government in Indonesia that has not fully optimized the regional financial performance. The good financial performance of a government in the region can be seen through how the government in the region regulates and manages its Regional Budget and Expenditures (APBD) which are used to provide financing for development needs and activities in the region. Performance from a financial perspective that is going well and is progressing will be directly proportional to the increase in regional income. This means that there is efficiency and effectiveness of the working power of finance in local governments. There is an increase in the working power of the finances will bring the existing government in the region to be able to optimize the allocation of capital expenditure in order to fulfill regional development and have an impact on improving the quality of public services. The purpose of this study is to analyze the working power of Regional Government finances, both Provinces, Regencies and Cities in the region of Riau Province by measuring the level of Efficiency Effectiveness of Regional Original Revenue, Regional Finance, Degree of Fiscal Decentralization, independence from Finance in the Region , as well as the SiLPA Financing Rate. The results of the study show that the working power of Regional Finance in the form of Regional Financial Efficiency, Effectiveness of Local Own Revenue, Degree of Fiscal Decentralization, independence from Regional Finance, and Level of SiLPA Financing jointly influence and have significance for spending from capital for Public Services. Partial Financial Independence in the Regions does not have significance nor influence in the context of Capital Expenditures for Public Services. The effectiveness of Regional Own Revenue partially has no significance and also influences Capital Expenditures for Public Services. The efficiency of Regional Finance partially has significance and also influences on Capital expenditures for Public Services. And the level of SiLPA financing partially has no significance and also no influence on capital spending for public services.
This study aims to assess the financial performance of Padang City Government using Financial Ratio Analysis of Regional Budget for the Fiscal Year 2014 – 2018. Type of research is descriptive qualitative with case study approach. The processed data is the budget Report of Padang City Government for Fiscal Year 2014 – 2018 were obtained from the internet publication on the official website of the financial management board and regional property of Padang City. The analysis used to analyze the regional financial performance is financial analysis by calculating the ratio of independence, Degree of Fiscal Decentralization, Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and, Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region’s autonomy level relationships in Padang City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Efficiency is also not efficient. The ratio of Expenditure Congruence shows the balance between expenditures is not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of the financial ability of Padang City is still not ideal. Share and Growth calculation results, the position of Padang City in quadrant III
Measurement of the financial performance of local governments can show the financial condition of local governments and the ability of the region to explore and manage the existing sources of funds. A good regional financial performance can be seen from its effectiveness in exploring regional potentials, lower dependency on the central government, and a larger portion of PAD to finance regional development. This study seeks to measure the financial performance of the District-City Government in West Java by using a regional financial ratio measurement tool, which consists of the Fiscal Decentralization Ratio, the Regional Government Financial Dependency Ratio, the PAD Effectiveness Ratio, and the Capital Expenditure Ratio. The results of the measurement of the Fiscal Decentralization Ratio concluded that the financial capacity of the Regency-City Government in West Java is still classified as "LESS". The measurement results of the Regional Government Financial Dependency Ratio concluded that there were no local governments whose financial dependence on transfer funds falls into the "LOW" category. The results of the measurement of the PAD Effectiveness Ratio concluded that the majority of local governments in West Java had been effective and very effective in realizing the PAD target. And the results of the Capital Expenditure Ratio measurement concluded that there had been efforts from the District-City Government in West Java to maximize Capital Expenditures. This study has several limitations. Subsequent research can add the scope of testing or assessment to be more comprehensive, for example by conducting tests or studies on the determinants of the financial performance of local governments or the impact resulting from the factual conditions of the financial performance of local governments.
This study aims to measure the local government financial performance of West Borneo Province for fiscal year 2013-2017 by using financial ratios analysis. The financial ratios used include: (1) Ratio of Local Financial Independence, (2) Degree of Fiscal Decentralization Ratio, (3) Effectiveness Ratio, (4) Efficiency Ratio, (5) Ratio of Harmony, and (6) Growth Ratio. The type of research used is descriptive research with a case study approach. The data used in this study is secondary data obtained from the Regional Finance and Revenue Management Agency of West Borneo Province. Based on the results of calculations and analysis of local financial performance, it can be concluded, that the pattern of the relationship between the level of regional independence of West Kalimantan Borneo is on “participatory” criteria. The degree of fiscal decentralization of the Government of West Borneo Province is in the category of “enough”. The level of effectiveness is included in the “effective” category while the efficiency level is included in the “less efficient” category. Ratio of Harmony shows the balance of expenditure are not balanced and the Growth Ratio which is still fluctuating.
This research is meant to find out how the preparation of budget and what sort of barriers that are encountered by the Surabaya city government in the preparation of budget. This research is qualitative research approach. The analysisis the local financial performance analysis which is carried out by there venue variance analysis, the degree of the decentralization, the local financial dependency ratios, analysis of variance expenditure, the expenditure efficiency ratio, and financing analysis. In this research, the significant barriers in all existing employment programs at the Revenue Offices of Surabaya city have not been found yet. Based on the result of the calculation and the analysis of the local financial performance, it can be concluded that the difference in budget revenue has negative balance, it indicates that revenue performance is quite well although it cannot earn income which is compatible with the budgeted amount. The regional financial dependency ratio indicates that the Surabaya city government in carrying out its activities does not rely on the central government/province. The analysis of variance shows that difference of expenditure budget has negative balance which indicates that there is an efficiency or budget savings. The financing analysis shows that the SILPA has negative balances the Surabaya city government is appropriate in preparing budget plan or in other words the realization of SILPA does not exceed from what that has already been set in the budget. Keywords : Local government budget, financial performance, effectiveness, efficiency
Abstract. This research aims to analyze the contribution of the sources of Pendapatan Asli Daerah in supporting the regional financial independence. The research conducted at the Office of Regional Finance and Asset Agency (BKAD) at Sleman Regency. This research uses quantitative descriptive method. Data collection techniques through observation, and documentation studies. The data used on this research was secondary data that is the realization report of APBD period 2012-2016. The results show that the trend of PAD growth experienced an average growth of 25%. Where from sources of PAD that contribute greatly to total PAD comes from local taxes with an average contribution of 59.11%. The financial performance of Sleman Regency is low based on financial ratios. Where the ratio of degrees of decentralization is in the medium the category of 26.34%. The dependency ratio is very high with an average value of 67.78%. The ratio of independence is low or shows the pattern of consultative relationship with an average of 38.86%. As for the ratio of the effectiveness of local revenue is classified as very effective and the ratio of efficiency of local revenue in the category inefficient. Keywords: center contribution of pad; growing of pad; regional financial independence; regional financial performance. Abstrak. Penelitian ini bertujuan untuk menganalisis kontribusi sumber-sumber Pendapatan Asli Daerah dalam mendukung kemandirian keuangan daerah. Penelitian berlangsung di Kantor Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Sleman. Penelitian ini menggunakan metode deskriptif kuantitatif. Teknik pengumpulan data melalui observasi, dan studi dokumentasi. Data yang digunakan adalah data sekunder yaitu laporan realisasi APBD periode 2012-2016. Hasil penelitian mununjukkan, bahwa tren pertumbuhan PAD mengalami pertumbuhan rata-rata sebesar 25%. Dimana dari sumber-sumber PAD yang sangat berkontribusi terhadap total PAD berasal dari Pajak Daerah dengan kontribusi rata-rata sebesar 59,11%. Kinerja keuangan Pemerintah Kabupaten Sleman tergolong rendah berdasarkan rasio keuangan. Dimana rasio derajat desentralisasi berada dalam kategori sedang yaitu 26,34%. Rasio ketergantungan sangat tinggi dengan nilai rata-rata 67,78%. Rasio kemandirian tergolong rendah atau menunjukan pola hubungan konsultatif dengan rata-rata 38,86%. Sementara untuk rasio efektivitas pendapatan asli daerah tergolong sangat efektif dan rasio efisiensi pendapatan asli daerah dengan kategori tidak efisien. Kata Kunci: kemandirian keuangan daerah; kinerja keuangan daerah; kontribusi sumber-sumber PAD; pertumbuhan PAD.
Abstract. The purpose of this study was to evaluate the performance of a local government within the framework of fiscal decentralization. Regional financial ratios used are the ratio of independence, the ratio of effectiveness and efficiency, debt service coverage ratio, activity ratio, and growth ratio. The results of the calculation of financial ratios of Bandung Regency Government budget for 2010 –2016 fiscal year show local independence and higt local growth. Bandung Regency Government has been effective and efficient in using its income. The results of the evaluation in this study indicate that Bandung Regency Government is still dependent to Central Government in financing the activities. This condition shows that the welfare of the people is still low. Even though in the LAKIP Bandung Regency Government explained that it has been effective and efficient in managing finance, the number of funds in the budget balance with the central government increases every year.Keywords: government performance; regional financial ratio.Abstrak. Tujuan dari penelitian ini adalah untuk mengevaluasi kinerja pemerintah daerah dalam rangka desentralisasi fiskal. Rasio keuangan Daerah yang digunakan adalah rasio kemandirian, rasio efektivitas dan efisiensi, rasio debt service coverage, rasio aktivitas, dan rasio pertumbuhan. Hasil perhitungan rasio keuangan dari anggaran Pemerintah Kota Bandung untuk tahun fiskal 2010-2016, kemandirian dan pertumbuhan yang cukup tinggi. Pemerintah Kota Bandung telah efektif dan efisien dalam menggunakan pendapatannyaHasil evaluasi dalam penelitian ini menunjukkan bahwa Pemerintah Kota Bandung masih bergantung kepada Pemerintah Pusat dalam membiayai kegiatan pemerintahannya. Kondisi ini menunjukkan bahwa kesejahteraan rakyat masih rendah. Dalam LAKIP Pemerintah Kota Bandung menjelaskan telah efektif dan efisien dalam mengelola keuangan, jumlah dana dalam neraca anggaran dengan pemerintah pusat meningkat setiap tahun. Kata Kunci: pemerintahan daerah ; rasio keuangan daerah.
This study aims to assess the financial performance of Manado City Government using Financial Ratio Analysis of Regional Budget for Fiscal Year 2011-2015. Type of research is the descriptif qualitative with case study approach. The processed data is the Budget Realization Report of Manado City Government for Fiscal Year 2011-2015 were obtained from the internet publication on the official website of Financial Management Board and Regional Property of Manado City. The analysis used to analyze the Regional Financial Performance is Financial Ratio Analysis by calculate the Ratio of Independence, Degree of Fiscal Decentralization, Ratio of Effectiveness, Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and Financial Capability Index. Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region's autonomy level relationships in Manado City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Effectiveness is very effective and the Ratio of Efficiency is also very efficient. Ratio of Expenditure Congruence shows the balance between expenditures are not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of financial ability of Manado City is still not ideal. Share and Growth calculation results, the position of Manado City is in quadrant II and Financial Capability Index of Manado City is high. Keywords: Financial Ratio Analysis of Regional Budget, 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
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
The purpose of this study was to determine the effect of public accountability, budget goal clarity, decentralization and the internal control system of managerial performance in SKPD Bengkalis. The population in this study are civil servants who have a structural position and officers who have a role in budgeting at every SKPD in government Bengkalis spread over 36 SKPD. Determination of the sample in this study using purposive sampling method that meets the criteria for the election of the desired research. 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 83 people. Analysis of the data used is multiple regression (multiple regression) assisted with SPSS Windows Ver 20. The results of this study prove that public accountability, budget goal clarity, decentralization and the internal control system influence on managerial performance in SKPD Bengkalis. Keywords: Public Accountability, Budget Goal Clarity, Decentralization, Internal Control System, and Managerial Performance
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 problem in this study is whether there are differences in the contribution levy market before and during regional autonomy on revenue of City of Samarinda, while the purpose of this study to determine and levy contributions market menganalsis difference before and during the autonomy of the Local Revenue Samarinda. Basic theory used to finance particularly financial management area, Levies and Local Revenue. The hypothesis of this study there was no significant difference Contributions Levy Market before and during the Regional Autonomy of the Local Revenue Samarinda. Analysis used by the difference test using data for 1996/1997 - 2000 and 2007-2011. Based on the analysis and discussion, the conclusion of this study: Growth Market levy revenue Samarinda before and during the regional autonomy has fluctuated from year to year. Comparison between the average contribution to the Market Market Reribusi revenue (PAD) Samarinda before the autonomy of 3.2% compared with the Regional Reribusi Market to revenue (PAD) Samarinda during the autonomy 3.87%, it appears that the contribution before decentralization is smaller than the contribution after regional autonomy (3.2% <3.87%), this is due to revenue (PAD) Samarinda still bertumpuh on Market Reribusi during regional autonomy. Value of average annual contribution Reribusi contribution to the Market Market Revenue (PAD) Regional Samarinda before decentralization of Rp 754 million, while the value of the average contribution per year contribution to the market Reribusi revenue (PAD) Samarinda City during regional autonomy Rp 2,018 million this means that the average annual contribution Reribusi contribution to the Market Revenue (PAD) Samarinda before regional autonomy is not the same as the average contribution per year contribution to the market Reribusi revenue (PAD) Samarinda City during regional autonomy. Furthermore, when seen from the t value of -165 is smaller than t table at n-2 with a 95% confidence level = - 3.182, this means that t <t table, these results suggest that there are significant differences in the contribution Reribusi Market before autonomy daeerah period 1995 / 1996-1999 / 2000 and during the 2007-2011 period of regional autonomy to revenue (PAD) Samarinda, the research hypothesis is accepted
The Implementation of the Indonesian government policy on regional autonomy that was effectively commenced since 1 January 2001, is considered as a very democratic policy and fulfilling aspects of real decentralization. Decentralization itself aims to improve the welfare and public services, development of democracy life, justice, equity, and the maintenance of harmonious relations between the central and regional as well as between regional and regional. Regional Revenue (PAD) are all local revenues derived from the native of economic resources. General Allocation Fund (DAU) is fund that sourced from the state budget allocated to bring equity finance capabilities among regions to fund the needs of the region in the implementation of decentralization .This research aimed to 1) determine the amount of PAD and DAU in each District / City Eks Karisedanan Kedu, 2) to find out whether PAD will impact towards the Regional Expenditure Budget (APBD) of District/City Eks Karisedanan Kedu, 3) to find out whether the DAU will impact the Regional Expenditure Budget of District/City Eks Karisedanan Kedu. The observed variables in this research are PAD, DAU and APBD Year 2001-2011. The data that have been obtained is secondary data, then the data is analyzed by using multiple linear regression analysis methods and F examination. The results of the research are: From those six Regional Level II Eks Karisedanan Kedu, there are four areas namely Magelang City, Purworejo District, Temanggung District and Wonosobo District have Regional Expenditure Budget that is highly supported by its each PAD. It can be seen from the amount of the regression coefficients and the role of PAD in sequentially as follows; b1 the amount for Wonosobo District is 7,114; b1 for Magelang City is 6.697; b1 for Temanggung District is 4,621; b1 for Purworejo District is 4.532. Infact, the role of PAD towards Regional Expenditure Budget for Magelang District and Kebumen District is negative; The dominant role of the DAU towards Regional Expenditure Budget is located in Magelang District, Kebumen District, then followed by Purworejo District, Temanggung District and Wonosobo District. It can be seen from the amount of the coefficients as follows; b2 the amount for Magelang District and Kebumen District is 1,562; b2 for Purworejo District is 1,012 ; b2 for Temanggung District is 0.944; b2 for Wonosobo District is 0.904;Based on the R Square for each Local Government District / City Eks Karisedanan Kedu as follows; Magelang City = 0.824; Magelang District = 0.966; Purworejo District = 0.974; Kebumen District = 0.966; Temanggung District = 0.990 and Wonosobo District = 0.985. Based on the figures above, it can be concluded that the average for each District Local Government / City Ex Residency Kedu, has Regional Expenditure Budget that is financed by more than 96 % of PAD and DAU, while the remaining is less than 3.5 % came from other income . Unless Regional Expenditure Budget of Magelang City which is 82.4%, is financed by PAD and DAU, while the remaining is 17.6 % came from.other.income.Keywords : budget , revenue and DAU.
One way to assess the capability of an autonomous region in implementing its autonomy is by measuring the performance of the region in managing decentralized fiscal and the degree of inde-pendency toward the central government. There are six main variables which considered being the performance indicators of the capability: fiscal need, fiscal capacity, fiscal effort, degree of fiscal decentralization, and elasticity coefficient of PAD (regional revenue) compared to PDRB. By ana-lyzing panel data from 1999 to 2004 of Malang City, this simple empirical research shows that ef-ficiency in public finance is relatively high, while trend of PAD toward PDRB is inelastic. This means that in the long run Malang City will have some degree of a positive trend of PAD and PDRB growth if the government could maintain the independency policy in terms of preference to local investment incentives. Keywords: regional autonomy, regional finance, regional revenue, fiscal decentralization and independency policy __________________________________________________________________________________________
Every regions goverment must be able increasing their own regional income. The finance of resources in fiscal decentralization era, such as: regional original income, general allocation funds and natural resources revenue sharing and tax revenue sharing This research aims to analyze the fiscal decentralization impact to economic growth at regional district in sub provinsi Semarang. The tools of analisis is regression using panel data with Generalized Least Square (GLS) method and Fixed Effect model. It uses district-level data and supplied by the Indonesian Central Bureau of Statistics during 2002 - 2006 The regression result shows that regional income, natural resources revenue sharing and tax revenue sharing, and labour forces have positive impact on economic growth at regional district in sub provinsi Semarang.General allocation funds has negative effect towards economic growth at regional district in sub provinsi Semarang. Fiscal decentralization brings more advantages for regions to manage their own fiscal capacities. The regions governments must be have informational advantages concerning resource allocation with optimal Keywords: Fiscal Decentralization, economic growth, Fixed Effect Model