STUDI KEMANDIRIAN KEUANGAN DAERAH PEMERINTAH KOTAMADYA/ KABUPATEN DI SUMATERA SELATAN DALAM PERSPEKTIF AKUNTABILITAS DAN TRANSPARANSI

SISWADI, AHMAD APRI and Nasai, M. (2009) STUDI KEMANDIRIAN KEUANGAN DAERAH PEMERINTAH KOTAMADYA/ KABUPATEN DI SUMATERA SELATAN DALAM PERSPEKTIF AKUNTABILITAS DAN TRANSPARANSI. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to I) analyze whether or not the relationship among local taxes, local levies, profit enterprises I local richness results separated, Other local revenues as a factor that affects the independence of a region, 2) find out what factors are most dominant in influencing independence of a region that can help government to set policy in the era of regional autonomy. Reporting research results on local government budget and the municipal district in South Sumatra, respectively, during the years 2004-2007 indicate that local taxes as a variable affecting the region's financial independence, while the local user charges, profit enterprises and others have no effect on local revenues regional financial independence. Bui together these four variables significantly affect the regional financial independence. Also local tax variable is the dominant/actor affecting the amount of financial independence than the variable regions retributions, profit enterprises and other revenue. Based on the results of the analysis, the authors suggest that the local governments even harder in exploring the potential of the region and continue to optimize the potential of significantly affecting the area of regional autonomy. Local government also must be able to make productive policies related to efforts to increase local income itself. In addition the government always needs to make efforts extensijications or extensions of the components of income are included in other revenue, so should not only depend on local taxes as the primary source.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	kemandirian keuangan, pendapatan asli daerah
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	10 Mar 2020 02:26
Last Modified:	10 Mar 2020 02:26
URI:	http://repository.unsri.ac.id/id/eprint/28055

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