CD Tesis
Analisis Kemandirian Keuangan Daerah Pemerintah Kabupaten Bengkalis Dalam Pelaksanaan Otonomi Daerah
FURQON NUR ISLAMIATI, NIM. 2110247687, Analysis of Regional Financial Independence of the Bengkalis Regency Government in the Implementation of Regional Autonomy, supervised by Prof. Dr. H.B. Isyandi, SE, MS and Dr. Any Widayatsari, SE, M. SE.
This research aims to analyze the influence of balancing funds on regional financial independence, analyze the influence of regional original income (PAD) on regional financial independence, analyze the influence of capital expenditure on regional financial independence, and analyze the influence of balancing funds, regional original income, and capital expenditure on independence regional finance.
This research aims to analyze regional financial independence using the independence ratio, dependency ratio, degree of fiscal decentralization ratio and capital expenditure harmony ratio. This research uses descriptive quantitative research methods. The sample used in this research is the Bengkalis Regency Budget Realization Report for the 2013-2022. The model used is ratio analysis.
The results of this research show that the independence ratio is still relatively low, indicating that Bengkalis Regency is still not independent or is still in the "Very Low" category and has an instructive relationship pattern, namely the role of the central government is still dominant compared to regional governments. The regional financial dependence ratio of Bengkalis Regency shows significant fluctuations in dependence on balancing funds. Despite efforts to reduce dependency and increase fiscal independence, the dependency ratio is still in the “Very High” category. Fiscal Decentralization Degree Ratio during the 2013-2022 period, Bengkalis Regency's fiscal autonomy is still in the "Low" category, indicating that Bengkalis Regency's ability to explore regional PAD potential is still in the very poor category. The capital expenditure matching ratio is quite high, indicating that most of the regional budget is allocated for long-term investments such as infrastructure.
Keywords: Regional Financial Capability, Fiscal Decentralization, Regional Autonomy.
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