ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA SEBELUM DAN SETELAH OTONOMI DAERAH
Abstrak: The implementation of the regional autonomy as a form of the
governmental policy is expected to be able to solve the financial crisis of the
central governments. Before the regional autonomy has been implemented, the
financial resources of the regional or local governments depended on the
ability of the central finance which was allocated in the form of subsidy and
the financial aids for regional for financing the development and public
services. The extensive and responsible regional autonomy is aimed to give the
allowance to the regional governments to develop and manage their own region.
By regional autonomy, the regional governments should be more independent on
their own finance and more efficient in managing their own financial resources.
This study is empirical which is aimed to obtain the proof of significant
diffence on the financial performance of the regional governments after
autonomy compated to before autonomy. Using the sample of the research on the
regional government in Nanggroe Aceh Darussalam and North Sumatera, and the
different statistical method for the paired sample (Paired T-Test). The results
generally show the existences of the significant differences on the financial
performance before and after autonomy. Financial performance which measured
passing fiscal decentralization, fiscal effort, and level of ability of
defrayal have differences, but for level of efficiencies of usage of budgets
don't have difference which significant.
Key Words: Autonomy, Financial Performance, Regional Government
Penulis: Muhammad
Karya Satya Azhar (Dosen Tetap STIE Harapan Medan)
Kode Jurnal: jpmanajemendd100002
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