Regional Financial Performance Before and After The Regional Autonomy in Special Region of Yogyakarta

Djoko Susanto, Rudy Badrudin, Nuri Marlia

Abstract


Abstract

The purpose of this study to examines and analyze differences the financial performance of local governments before and after decentralization. Through regional autonomy, local government has the authority to explore the role of the allocation of income and perform independently in setting development priorities. It is based on Law No. 23/2014 on Regional Government and Law No. 33/2004 on Financial Balance between Central and Local Government. The sample in this study were all districts in Special Region of Yogyakarta (DIY) in the period of 1994 to 2015. The sample used is districts in DIY namely Bantul, Gunungkidul, Kulon Progo, Sleman Regency, and Yogyakarta City. Data used in this research is secondary data. Data analysis using Paired Sample T - Test. These results indicate that there is no difference of fiscal decentralization degrees in districts in DIY before and after regional autonomy; there is no difference of regional financial independence ratio in districts in DIY before and after regional autonomy; and there is differences of regional financial in harmony ratio in districts in DIY before and after regional autonomy.


Keywords


regional autonomy, regional financial performance

Full Text:

PDF

References


Adi, P. H. 2012. Kemampuan Keuangan Daerah Dalam Era Otonomi Daerah dan Relevansinya dengan Pertumbuhan Ekonomi. Jurnal Studi Pembangunan, Vol. 21 (1): 1-19.

Aryanto, R. 2011. Analisis Kemandirian Keuangan daerah dan Pertumbuhan Ekonomi Kabupaten/Kota di Sumatra Selatan. Jurnal Ilmiah, Vol. 3 (2): 86- 99.

Azhar, M. 2012. Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten/ Kota Sebelum dan Setelah Otonomi Daerah. Medan: Penerbit Universitas Sumatra Utara.

Badrudin, R. 2011. Effect of Fiscal Decentralization on Capital Expenditure, Growth, and Welfare. Economic Journal of Emerging Markets, Vol. 3 (3): 211-223.

Badrudin, R. 2012. Dampak Otonomi Daerah Terhadap Strategi Pembangunan Wilayah Kabupaten/Kota di Provinsi Jawa Tengah. Jurnal Akuntansi dan Manajemen, Vol. 23 (3): 165-185.

Dwijayanti, R., & Rusherlistyanti. 2013. Analisis Perbandingan Kinerja Keuangan Pemerintah Provinsi SeIndonesia. Jurnal Ekonomi dan Bisnis, Vol. 12 (1): 43-66

Enceng, Irianro, L., & Purwaningdyah, M. 2012. Desentralisasi Fiskal Penerimaan Keuangan Daerah. Jurnal Ilmu Administrasi Negara, Vol. 12 (1): 61-73.

Mahmudi. 2010. Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta: UPP STIM YKPN. Mustafa, B., & Halim, A. 2009. Pengukuran Kinerja Dinas Pendapatan Daerah Provinsi Kalimantan Barat. Jurnal Aplikasi Manajemen, Vol. 7 (4): 792- 601.

Rasidah, & Marsidah. 2009. Analisis Kinerja Keuangan Pemerintah Kabupaten Tapin Periode 2004-2008. Jurnal Ekonomi Pembangunan, Manajemen, dan Akuntansi, Vol 8 (2): 121-132.

Sularso, H., & Restianto, Y. E. 2011. Pengaruh Kinerja Keuangan Terhadap Alokasi Belanja Modal dan Pertumbuhan Ekonomi Kabupaten/Kota di Jawa Tengah. Media Riset Akuntansi, Vol. 1 (2): 109-124.

Tangkilisan, H. 2005. Manajemen Publik. Jakarta: PT Grasiondo.

Taufik, M., Darwanis, & Arfan, M. 2014. Analisis Perbedaan Kinerja Keuangan Pemerintah Daerah Periode Opini WDP dan Periode Opini WTP (Studi Pada Kabupaten/Kota di Provinsi Aceh tahun 2011-2012). Jurnal Akuntansi Pascasarjana Universitas Syiah Kuala, Vol. 5 (1): 104-113.

Wardana, H., & Nasikh. 2013. Analisis Derajat Desentralisasi Fiskal Keuangan Daerah Sebelum dan Sesudah Pelaksanaan Kebijakan Otonomi Daerah di Kota Malang. Jurnal Ekonomi dan Studi Pembangunan, Vol. 5 (1): 31-38




DOI: http://dx.doi.org/10.35917/tb.v19i1.159

Refbacks

  • There are currently no refbacks.




Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License. ISSN 1411-6375. joomla visitors View My Stats