ANALISIS KINERJA KEUANGAN DAERAH KABUPATEN MUSI BANYUASIN DALAM ERA OTONOMI DAERAH

WIRDIANSYAH, ADY and Nuh, M. Umar and Saleh, Muhammad Syirod (2006) ANALISIS KINERJA KEUANGAN DAERAH KABUPATEN MUSI BANYUASIN DALAM ERA OTONOMI DAERAH. Undergraduate thesis, Sriwijaya University.

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Abstract

This Research aim to measure and analyze the performance of area finance in Regency of Musi Banyuasin and to know the factors influencing Original Earnings of Area and also how far influence factors PAD of pursuant to effectiveness and efficiency. This research is expected can become the information substance which can explain the degree effect of decentralization, fiscal position and aid of Regency Musi Banyuasin. Data which is used in this research is data seconder obtained from Badan Pengelola Keuangan Daerah (BPKD) MUBA, Badan Pusat Statistik (BPS), Badan Perencanaan Pembangunan Daerah (BAPPEDA) and other related institution. Opinion framework constituting study to performance of area finance in Regency Musi Banyuasin for example according to concept of Musgrave and Musgrave, 1980; 546-551 which is formulated in 1) Fiscal Decentralization Degree 2) Fiscal Requirement 3) Fiscal Capacities and 4) Fiscal Effort (Hal i m, 2001) and formula of effectivities and efficiency. Technique analyze to use the approach qualitative having the character of descriptive and quantitatively. Result of research indicate that Degree of Fiscal Decentralization during range for ten years (1995-2004) equal to 4 %, while contribution PAD + Sharing Holder of lease and Non lease to PDRB of equal to 36 % meaning Governmental depending of regency to Central Government very high. Fiscal Requirement its seen from PAD of equal to 7 % if added by Sgaring Holder of lease and Non lease reach 27 %. Good Fiscal Capacities relative in comparison with Fiscal Standard of Regency mean / town of South Sumatera, and for the position of Fiscal if used by constant PDRB equal to 23,29% and using PDRB go into effect equal to 1,88%. Pursuant to result analyze the factors influencing acceptance PAD of Regency Musi Banyuasin opened by some finding for example that indicator of area finance according to effectiveness of collection PAD of equal to 106,64 % with the assumption Standard is equal or more than 100 % is effective, hence collection PAD in Regency MUBA is effective. Efficiency collection expense of equal to 4,10 % with the assumption Standard of coming near 100 % meaning inefficient, hence expense of collection PAD in Regency MUBA has efficient.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kinerja keuangan daerah
Subjects:	H Social Sciences > HJ Public Finance > HJ8101-8899 By region or country H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 60201-Development Economics (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	30 Apr 2021 05:25
Last Modified:	30 Apr 2021 05:25
URI:	http://repository.unsri.ac.id/id/eprint/46123

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