Analisis Dana Alokasi Umum (DAU) dalam Era Otonomi Daerah Studi Kasus 30 Propinsi  

Oleh:

Astuti, Esther Sri ; Haryanto, Joko Tri

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Manajemen Usahawan Indonesia vol. 34 no. 12 (Dec. 2005), page 38.
Topik: Analisis; Financing (Pembiayaan); local own revenue (PAD); intergorvernment transfer (DAU)
Fulltext: MM15.25 34(12) 1205 38-48.pdf (2.48MB)

Ketersediaan

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

Lihat Detail Induk

Isi artikel

At the same time with decentralization running, local government become self supporting in management authority, through the money follows function principle. According to the Law No. 33/2004, local government financing consists of PAD (Local Own Revenue), DAU(lntergovernmental Transfer) and Pembiayaan (Financing). Local government can raise their own revenue from various sources such as local taxes, local charges, local owned enterprises profit and other eligible local revenues. Three types of intergovernmental transfers are stated in Law 33/2004 revenue sharing (Bagi Hasil), general allocation fund (DAU) and specific allocation fund (DAK). By financing local government can get revenues from local government borrowing. The decentralization aim is realizing local government independence. Every local government ought to manage their area own because they have source of fund. In fact local government exactly is more depend on the central government. Based on previous research proved that DAU ratio for all local government in Indonesia more than 50%. This phenomenon very embrrassing. This research is proved the phenomenon by econometrica tools on the case study of 26 provinces. To analyse this matter using GLS (Generalized Least Squares) method by Cross Section Weight. By using method estimate by GLS hence the estimation model assuming an alpha and beta are same to each, by recognizing variant structure and terms error covariant.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali