Analisis Kemandirian Keuangan Daerah Kabupaten Sidoarjo Tahun Anggaran 2010 – 2014
Analysis of Regional Financial Independence of Sidoarjo Regency Fiscal Year 2010 – 2014
-
(1) * Dwi Purnamasari
Universitas Muhammadiyah Sidoarjo
Indonesia
(2) Isnaini Rodiyah Universitas Muhammadiyah Sidoarjo
Indonesia
(*) Corresponding Author
Abstract
This study aims to determine the level of development of local financial independence Sidoarjo district in order to support the implementation of regional development for the implementation of a decentralized system (Local Government), the contribution of PAD to Sidoarjo district budget in fiscal year 2010-2014 and the commitment of local governments to increase revenue Sidoarjo regency. This type of research is quantitative qualitative (mixed method). The results showed that the ratio of local financial independence Sidoarjoregency status is low or that are in consultative relationship patterns. The ratio of the degree of fiscal decentralization and the index ratio shows the ability of a routine that sufficient fiscal capacity. In harmony ratio shows the results of routine spending a larger share of total development. While the growth rate, the overall experience negative growth. The contribution of PAD to Sidoarjo district budget is low or less. Then the lack of commitment of local governments both the Executive and the Legislature to improve PAD affecting the magnitude of the increase of local financial independence, the lack of loyalty of both the Executive and the Legislature in managing the region's financial sectors ranging from planning to implementation, and the lack of innovation of local governments in exploring the potential Regency Sidoarjo that generate revenue.
References
Anwar, A. (2010). Bung hatta dan ekonomi islam. Jakarta: Kompas
Castaneda, M.B., Dunham, R. B., &Grube, J.A. (1994). Organizational Commitment : The Utilityofan Integrative Definition. Journal of Applied Psychology.Vol.79, No3, 370-380
Halim, A. (2007).Akutansi dan pengendalian keuangan daerahseri bunga rampai manajemen keuangan daerah.Yogyakarta: UPP STIM YKPN.
Halim, A. (2011). Akuntansi sektor publik. Jakarta: Salemba Empat.
Josef, R,K.(1997).Prospek otonomi daerah di Negara Republik Indonesia. Yogyakarta: Fak. Sospol – UGM.
Keuangan Daerah 2010-2014. Realisasi Anggaran Pemerintah Daerah Kabupaten Sidoarjo.Kabupaten Sidoarjo : DPPKA
Kuncoro, M.(1997).Ekonomi pembangunan teori masalah dan kebijakan.Cetakan Pertama, Yogyakarta: Unit Penerbit dan Percetakan Akademi Manajemen Perusahaan YKPN.
Koesoemahatmadja, M. (1979).Pengantar ke sistem pemerintah daerah di Indonesia. Bandung: Bina Cipta.
Maimunah. (2006). The Flypaper Efect Under Different Instituonal Contexts : The Colombian Case(2002). Public Choice 111, No. 3-4 (April 1).
Nataluddin. (2001).Potensi dana perimbangan pada pemerintahan daerahdi Propinsi Jambi, manajemen keuangan daerah. Yogyakarta: UPP YKPN.
Pusakacommunity.org
Undang-Undang Nomor 22 Tahun 1999 Tentang Pemerintahan Daerah.
Undang-Undang Nomor 32 Tahun 2004 Tentang Pemerintahan Daerah.
Undang-Undang Nomor 23 Tahun 2014 Tentang Pemerintahan Daerah.
Undang-Undang Nomor 33 Tahun 2004 Tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintahan Daerah.
Vandenberg, R. J. (1992). Examing the causal oerder of job statisfaction and organizational commitment. Journal of Management. (18: 153-167).
Wachid, A., Kusworo, & Sujarwo. (2014).Perkembangan keuangan daerah di Jawa Timur Pada Masa Desentralisasi Fiskal. Malang.
Wulandari,A. (2001).Kemampuan keuangan daerah. Jurnal Kebijakan dan Adminislrasi Publik,5(2).
Copyright (c) 2017 Dwi Purnamasari, Isnaini Rodiyah
This work is licensed under a Creative Commons Attribution 4.0 International License.
