Main Article Content

Abstract

The method used in this research is qualitative descriptive analysis by using a secondary data such as Financial Report of District Government of Central Bangka in year period 2006-2010. The data were collected by exploring the financial documents and reports along interviewing some officers in order to have some valid and accurate information. Analyzing was started by comparing and used ratios were developed by scholars and theories which has been compiled by the writer from several sources. The main ratios has been used are: (1) Regional Financial Self-Sufficiency Ratio, (2) Degree of Fiscal Decentralization Ratio, (3) Routine Ability Index Ratio, (4) Concurrence Ratio, (5) Growth Ratio.

Based on the results of the analysis that has been done is obtained the following results: (1) according to the regional financial self-sufficiency ratio is at the range of 3,93%-6,91%, it is still on the interval 0%-25% and it is defined as an instructive relationship patterns, means the capability of the regional financial in District of Central Bangka in fulfilling the needs of the fund for the payment of expenditure is still relatively low; (2) according to degree of fiscal decentralization ratio is at the range 3,66% - 6,33%, it means that the level of the financial self-sufficiency in District of Central Bangka is still low in support their autonomy implementation; (3) according to routine ability index ratio is at the range 7,58%-18.84%, it means that  District Own Source Revenue has a low ability to paid their routine expenditure; (4) according to concurrence ratio, routine expenditure is at the range 41,46%-70,12%, whereas development expenditure is at the range 29,88%-58,54%, it means that the proportion of routine expenditure larger than development expenditure; (5) according to growth ratio is known to be on average of District Own Source Revenue in year period 2006-2010 has a positive growth; (6) according to the analysis of the growth and the ratio of each type of District Own Source Revenue toward Total of District Own Source Revenue so then the type of District Own Source Revenue which give significant contribution at the range 53,98%-70,53% to regional financial capability in year period 2006 – 2010 is Others Legal District Own Source Revenue (Lain-Lain PAD yang Sah)

Keywords

Accounting for Public Sector Regional Autonomy Regional Finance Regional Government.

Article Details

References

  1. A. Buku Teks Bahasa Indonesia
  2. [1] Arif, Bachtiar; Muchlis, Iskandar. Akuntansi Pemerintahan. Edisi 2. Jakarta: Salemba Empat. 2002.
  3. [2] Ghozali, Imam. Akuntansi Keuangan Pemerintah Pusat (APBN) dan Pemerintah Daerah (APBD). Semarang: Badan Penerbit Univ. Diponegoro. 2008.
  4. [3] Halim, Abdul. Akuntansi Sektor Publik. Edisi 2. Jakarta: Salemba Empat. 2002
  5. [4] ----------. Manajemen Keuangan Daerah. Edisi 1. Yogyakarta : UPP STIE YKPN. 2001.
  6. [5] Indriantoro, Nur dan Bambang Supomo. Metode Penelitian Bisnis. Edisi 2. Yogyakarta : BPFE. 2001.
  7. [6] Kaho, Joshua Riwu. Analisa Hubungan Pemerintahan Pusat dan Daerah. Edisi 4. Jakarta : Rineka Cipta. 2007.
  8. [7] Kuncoro, Mudrajad. Ekonomika Pembangunan : Teori, Masalah dan Kebijakan. Edisi 3. Yogyakarta : UPP STIE YKPN. 2006.
  9. [8] Nawawi, Hadari. Metode Penelitian Bidang Sosial. Edisi 3. Yogyakarta : UGM Press. 2005.
  10. [9] Widodo. Akuntansi Sektor Publik. Edisi 2. Yogyakarta: UPP STIE YKPN. 2002.
  11. B. Jurnal dan Makalah
  12. [9] Nataluddin. Potensi Dana Perimbangan pada Pemerintahan di Daerah Provinsi Jambi, Manajemen Keuangan Daerah. Yogyakarta : UPP STIE YKPN. 2001.
  13. [10] Nirzawan. Tinjauan Umum Terhadap Sistem Pengelolaan Keuangan Daerah di Kabupaten Bengkulu Utara, Manajemen Keuangan Daerah. Yogyakarta : UPP STIE YKPN. 2001.
  14. [11] Widodo. Analisa Rasio Keuangan pada APBD Boyolali, Manajemen Keuangan Daerah. Yogyakarta : UPP STIE YKPN. 2001.
  15. [12] Wulandari, Anita. Kemampuan Keuangan Daerah di Kota Jambi Dalam Melaksanakan Otonomi Daerah. Jurnal Otonomi Daerah FE UGM. 2005.
  16. [13] Yuliati. Analisis Kemampuan Keuangan Daerah dalam Menghadapi Otonomi Daerah, Manajemen Keuangan Daerah. Yogyakarta : UPP STIE YKPN. 2001.
  17. C. Peraturan dan Laporan Keuangan
  18. [14] Undang-Undang Republik Indonesia Nomor 32 Tahun 2004 Tentang Pemerintahan Daerah.
  19. [15] Undang-Undang Republik Indonesia Nomor 33 Tahun 2004 Tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah.
  20. [16] Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah.
  21. [17] Peraturan Pemerintah Nomor 105 Tahun 2000 Tentang Pengelolaan dan Pertanggungjawabn Keuangan Daerah.
  22. [18] Peraturan Pemerintah Nomor 24 Tahun 2005 Tentang Standar Akuntansi Pemerintahan.
  23. [19] Peraturan Pemerintah Nomor 91 Tahun 2010 Tentang Jenis Pajak Daerah yang Dipungut Berdasarkan Penetapan Kepala Daerah atau Dibayar Sendiri Oleh Wajib Pajak.
  24. [20] Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 Tentang Pedoman Pengelolaan Keuangan Daerah.
  25. [21] DPPKAD Kab Bangka Tengah. Laporan Keuangan Pemerintah Daerah Kabupaten Bangka Tengah Tahun Anggaran 2006. Koba : Pemkab Bangka Tengah. 2006.
  26. [22] DPPKAD Kab Bangka Tengah. Laporan Keuangan Pemerintah Daerah Kabupaten Bangka Tengah Tahun Anggaran 2007. Koba : Pemkab Bangka Tengah. 2008.
  27. [23] ---------. Laporan Keuangan Pemerintah Daerah Kabupaten Bangka Tengah Tahun Anggaran 2008. Koba : Pemkab Bangka Tengah. 2009.
  28. [24] ---------. Laporan Keuangan Pemerintah Daerah Kabupaten Bangka Tengah Tahun Anggaran 2009. Koba : Pemkab Bangka Tengah. 2010.
  29. [25] ---------. Laporan Keuangan Pemerintah Daerah Kabupaten Bangka Tengah Tahun Anggaran 2010. Koba : Pemkab Bangka Tengah. 2011.