Comparative Analysis of Regional Financial Management Performance in the Regional Autonomy Era for Provinces That Were Established Before and After the Enactment of Law No. 22 of 1999


Authors : Adetya Cahya Ningrat; Dudi Rudianto

Volume/Issue : Volume 6 - 2021, Issue 4 - April

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Comparative Analysis of Regional Financial Management Performance in the Regional Autonomy Era for Provinces that Established Before And After the Enactment of Law Number 22 of 1999, in the period of Fiscal Year 2010 - 2013. In the implementation of regional autonomy, the finance is an important factor that must be considered. Related to the statement, it should be implemented evaluation of the ability and financial performance from the local government in seeing the improvement of regional budget management every year. This research used qualitative approach with the type of research is descriptive research. The results showed the province’s financial performance capability established before law no. 22 of 1999 is still in good creteria with an average DOF ratio of 45.38%. The province’s financial performance, which was established before the enactment of Law No. 22 of 1999, which it was began in 2010 to 2013, it has a positive development trend with an average level of financial independence is 129.34%, the effectiveness of its PAD is 105.59%, the income and spending experience fluctuating growth, the priority allocation of fixed spending in regular spending, also the growth of PAD rasio. While the Province that was formed after the enactment of Law No. 22 of 1999, it is still in the Enough creteria with an average DOF ratio is 30.12%. The provincial financial performance established before the enactment of Law No. 22 of 1999 starting from 2010 to 2013, the occurrence of a tendency to increase positively with an average level of financial independence is 129.34%, the effectiveness of its PAD is 105.59%, the revenue and spending, The spending allocation priorities are still on routine spending, as well as PAD ratio growth, it is experiencing fluctuating growth. The statement shows that there is no significant difference between the old Province, which was formed before the enactment of Law No. 22 of 1999 and the new Province, which was established after Law Number 22 of 1999 in the performance of regional financial management. It indicates that is in terms of the ability to manage regional finances, the new province can match wih the old province which is more experienced in managing regional finances.

Keywords : Regional Autonomy, Financial Capability, Financial Performance of the Province in Indonesia in 2010-2013.

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