Analisis Kinerja Keuangan Kabupaten/Kota Pemekaran di Sumatera Utara

Paidi Hidayat, Wahyu Ario Pratomo, D. Agus Harjito

Abstract

This research attempts to analyze the implementation of regional autonomy to the financial performance in newly-formed district government of North Sumatra. It focuses on the performance of original regional income after fiscal decentralization and the regional financial independency. The result shows that regional autonomy has a positive impact on the growth of original regional income. However, the share of those incomes to regional budget is still small. The newly-formed districts in North Sumatra are unready to face the regional autonomy policy. Most of the newly-formed regencies/municipalities are very dependent to balanced fund through General Allocation Fund and Special Allocation Fund.

Keywords: regional autonomy, original regional income, fiscal decentralization.

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