Analysis Of Fiscal Decentralization In Banyumas District During The Fiscal Year 2013-2022

Intan Yuki Rianda, Arintoko Arintoko

Abstract


This study aims to evaluate and analyze the level of fiscal decentralization and fiscal independence in Banyumas Regency during the 2013-2022 fiscal year (FY) period. Fiscal independence is measured through the ratio of Regional Original Revenue (PAD) to total regional revenue, which is the main indicator to assess the ability of regions to manage their finances and expenditures independently without relying on the central government. The data analyzed in this study is secondary data consisting of including the realization of the Banyumas Regency APBD FY 2013-2022 and the ADHK GRDP of Banyumas Regency Fiscal Years 2013 to 2022, with a quantitative descriptive analysis method. The results showed (1) There was a significant increase in PAD with an average increase of Rp 605,647,266.4 or 10% per year. (2) The Fiscal Decentralization Ratio shows an average of 19.91% during FY 2013-2022, which means that the regional financial capacity is still lacking. (3) The average regional financial dependency ratio during FY 2013-2022 was 57.88% (quite large category), which means that Banyumas Regency still depends on the central and regional governments. (4) The regional independence ratio shows a result of 34.64% (in the consultative and low category) which indicates that Banyumas Regency has been slightly able to carry out regional autonomy. (5) The Banyumas Regency Regional Government has optimized the use and management of existing resources in the region in order to increase PAD based on the results of the PAD effectiveness analysis in the period FY 2013-FY 2022 of 116.53% (falling into the effective category).

Keywords: Fiscal Decentralization, Fiscal Independence, Regional Original Revenue


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