Authors :
Adetya Cahya Ningrat; Dudi Rudianto
Volume/Issue :
Volume 6 - 2021, Issue 4 - April
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/3elDfCM
Abstract :
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.
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.
