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IJSTR >> Volume 8 - Issue 10, October 2019 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



Model Of Financial Performance Analysis In Regional Governments

[Full Text]

 

AUTHOR(S)

Indah Martati, Besse Asniwaty, Suminto

 

KEYWORDS

effectiveness model, fiscal decentralization, regional financial performance, economic autonomy

 

ABSTRACT

The research objective is to analyze the model of evaluating the effectiveness of regional financial performance in Indonesia within the framework of implementing regional autonomy with a sample of 3 cities and two districts in East Kalimantan. The model adopted was adopted a formula that had been used by previous researchers consisting of an assessment of the effectiveness of regional financial management, the effectiveness of fund transfer management, and measurement of the degree of fiscal decentralization. The data used is the target and realization of the 2011-2016 Regional Revenue and Expenditure Budget and the data are analyzed using a descriptive qualitative comparative method. The results showed the performance of local governments in financial management has been very effective with an average percentage of> 100%. Fund transfers from the Central Government to the Regions have been managed relatively effectively. While the degree of fiscal decentralization is still low with an average percentage of 11.21%. The achievement of criteria is very effective in the management of regional finances and the management of transfer funds is inversely proportional to the low ability of regional finances to carry out decentralization tasks. The influencing factors are the high centralization in the field of taxation; local companies have not contributed to the PAD, and differences in tax rates in each region.

 

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