Manajemen Keuangan Daerah di Era Otonomi  

Oleh:

Mahi, Raksaka

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Manajemen Usahawan Indonesia vol. 34 no. 12 (Dec. 2005), page 22.
Topik: Keuangan; Regional finance management; government accounting standard; transparency and accountability; new regulation on regional finance management; Decentralization; expenditure elasticity; development priority

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM15.25 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Fiscal decentralization policy has transferred a large amount of financial sources from central to regional governments for financing the decentralized functions. The transfer mainly consists of general purpose grant (DAU), of which the regional governments could use without any intervention from central government. This paper elaborates how regional governments policy, especially provinces, manages their fiscal resources in the decentralized era. The analysis compares provincial finances before and after decentralization. It shows some findings: a. there are significant increases of expenditures; both current and development, b. some provinces change their sectoral priority, from transportation to local apparatus, local development, trade and local entrepreneurship, c. the expenditures are not yet seen to have significant contribution on economic growth. The highlight of current proposed regulation on regional finance management shows significant improvements on the rules for managing regional finance in regional autonomy era. The regulation shows that regional budget cannot be separated from regional plan, the plan itself should be consistent with national plan scheme. Since the proposed regulation adopts any new important regulation; such as state financial law, national planning law, treasury law, and also government accounting system, by fully complying with the new regulation, it means that regional government will comply...

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