Main Article Content
Abstract
This research aims to identify and to map the financial independence of the local government. This research uses ratio analysis to identify the financial independent analysis and typology to map the local government financial level. The research indicates that the financial independence tends to increase in all regions. Based on the financial independent analysis, Semarang and Tegal have lower financial dependence with the consultative relationship pattern rather than 33 other regions that have higher financial dependent level with the instructive relationship pattern. The mapping results of financial independence are in the following: ten cities or regencies have self-financial dependency below the average toward the central government, seven regencies have self-sufficient above the average toward the central government, and eighteen regencies have self-sufficient below the average toward the central government.
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References
- Badrudin, R., & Siregar, B. (2015). The evaluation of the implementation of regional autonomy in Indonesia. Economic Journal of Emerging Markets, 7(1), 1–11. https://doi.org/10.20885/ejem.vol7.iss1.art1
- Cigu, E. (2014). An aproach of local financial autonomy and implication over sustainable development in the knowledge society. Journal of Public Administration, Finance and Law, 6, 44–53.
- Directorate General of Fiscal Balance. (2014). Regional Government Budget in 2010 to 2014. Retrieved July 23, 2017, from www.djpk.kemenkeu.go.id
- Gousario, F., & Dharmastuti, C. F. (2015). Regional financial performance and human development index based on study in 20 counties/cities of level I region. Journal The WINNERS, 16(2), 152–165.
- etc.
References
Badrudin, R., & Siregar, B. (2015). The evaluation of the implementation of regional autonomy in Indonesia. Economic Journal of Emerging Markets, 7(1), 1–11. https://doi.org/10.20885/ejem.vol7.iss1.art1
Cigu, E. (2014). An aproach of local financial autonomy and implication over sustainable development in the knowledge society. Journal of Public Administration, Finance and Law, 6, 44–53.
Directorate General of Fiscal Balance. (2014). Regional Government Budget in 2010 to 2014. Retrieved July 23, 2017, from www.djpk.kemenkeu.go.id
Gousario, F., & Dharmastuti, C. F. (2015). Regional financial performance and human development index based on study in 20 counties/cities of level I region. Journal The WINNERS, 16(2), 152–165.
etc.