ANALYSIS The development of local financial capacity IMPLEMENTATION IN SUPPORTING REGIONAL AUTONOMY IN THE DISTRICT Sukoharjo ... (AK-07)


ABSTRACT

Governmental organizations is a form of non-profit organization aimed at increasing the service to the public that security can be increased, improving the quality of education or quality health care and others. In addition, the organization is a non-profit organization that is not the main orientation for profit.


When compared with other organizations, governmental organizations have special characteristics that impressed more as a political rather than economic institutions. However, as forms of other institutions, agencies / government organizations also have an economic aspect as an institution. Institutions perform various forms of government expenditure in order to finance the activities to be conducted in one hand, and on the other agencies must do a variety of efforts to obtain revenue to cover all costs.
In carrying out economic activities, organizations or government agencies require accounting services for the supervision and produce financial information that will be used for economic decisions. However, because the nature of institutions of governance is different from the nature of the company that aims to seek profit, the nature of government accounting is different from the nature of corporate accounting. With the accounting of government then the government should have a plan for a mature destination that ideally the application of accounting in accordance with the government in Indonesia.

With ditetapkannya Law No. 22 of 1999 jo Law No. 32 of 2004 on Regional Government and Law No. 25 of 1999 jo Law No. 33 of 2004 on Fiscal between central and local authorities will be able to provide a broad or autonomy, real and responsible to the local government is proportionally. This is realized with the settings, and the utilization of national resources, and the Fiscal and central regions are democratic, the role of the community, equality of justice, and considers the potential and diversity of areas, especially to the Government District and the City Government. Goal of financial autonomy in the region is to improve people's welfare, equity and social justice.

According to Law No. 32 of 2004 article 1 paragraph 5. Regional autonomy is the right, authority and obligations of the autonomous regions to manage their own affairs and manage the government and the interests of local communities in accordance with the regulations. In regard to the role that local government is not to determine the successful self-created, which is always didambakan Regional Government. Apart from the debate about the ketidaksiapan areas in various fields to perform the second law, the autonomous region is believed the best way in order to encourage regional development. Replace the centralized system of development that is considered by some as the cause of lambannya development in the region and the size of the imbalance between regions.

In the implementation of Regional Autonomy there are four key elements of the Central Government submitted to the Regional Government. To the four elements according to Cheema and Rondinelli (in Anita Wulandari, 2001:17), is a Political Decentralization, Fiscal Decentralization, Decentralization of Administration and Decentralization and Economy. Fourth element is the duty to manage efficiently and effectively. So therefore, there will be a capability / capacity to implement a region with its function well. One of the elements that the government submitted to the central government deerah is fiscal decentralization. Fiscal decentralization which is the main component of the implementation of decentralization and regional autonomy mark the start of a new phase in the development of regions and communities in managing resources / all of the potential to achieve progress and prosperity of the region.

With regional autonomy, the authority which is owned by the local government will be the greater responsibility, so that diembannya akan multiply. Implications of the affairs of government authority so broad that a given region in the framework of regional autonomy can be a blessing for the region. However, increasing the authority of the other areas is also a burden that requires readiness for local implementation, because the larger affairs of the government the responsibility of local governments. Therefore, there are several aspects that need to be prepared, among others, human resources, financial resources, facilities and means of pre-regions. Financial aspect is one of the basic criteria to be able to know the real capabilities of the region in managing the household alone. Ability areas are the extent to which local resources can dig their own financial resources to finance the region's financial needs without having to drape themselves in the help and subsidies from the central government.

The ability of local governments in financial management is reflected in the Revenue Budget Shopping Daerah (APBD), which describes the ability of local governments in financing the activities of the task of development, as well as equity and justice with the potential to develop all owned by their respective regions.

One of the main characteristics in the area able to implement regional autonomy according Yuliati (2001:22), is located on the local financial capacity to pay for the enforcement of the area with the level of dependency of the central government to have a proportion of the decline and is expected that the PAD must be a part of mobilizing providing local government funds. Original Regional Income is one of the factors that are important in the implementation of the wheels of a region based on the principle of autonomy is real, knowledgeable and responsible. The Role of Original Regional Income in the financial decline into one of the important standards in the implementation of regional autonomy, meaning the larger area to obtain a concentrate of PAD and the availability of the large number of financial areas that can be used to pay for providing regional autonomy.

Anita Wulandari (2001), doing research on the local financial capacity in the city of Jambi in the implementation of Regional Autonomy. Research results show that in the implementation of Regional Autonomy, the city of Jambi on the constraints faced low financial capacity region, viewed from the low contribution Original Regional Income.

Widodo (2001), doing research on Financial Ratio Analysis Kabupaten Boyolali. The result shows that the autonomy of local governments in meeting the needs of Boyolali funds to organize the tasks of governance, development and social services is still relatively low and tended to decrease.
By referring to previous research, of course, tailored to the ability of knowledge and experience that is owned, mereplikasi author would like to develop and research these. However, there are some differences, among others:
1. Research period. Research was conducted during the period of 2001-2005 years, while previous research on the period before 2002.
2. Area of research. Research taking this area of research in Sukoharjo District, while the researchers took the earlier research in the city of Jambi, Boyolali, and Sragen.

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