Article
EVALUASI KEMANDIRIAN DAERAH DALAM PENGELOLAAN KEUANGAN PADA PEMERINTAH PROVINSI SULAWESI TENGGARA
JURNAL AKUNTANSI DAN KEUANGAN, Vol. 3 No. 1 (2021)
Abstrak
The implementation of regional autonomy authorizes the central government tothe widest local governments to regulate and plan their own financial managementareas based on the potential of each region as a party that knows the needs andinterests of the region to realize the welfare of the community. So that came theregional independence is an attitude and a state of the area marked by the growth ofthe ability to overcome the problems faced by relying on the potential of an area aswell as the ability to control the external environment and autonomous decision-makingand action to address the problems encountered.Therefore to see the independence of regional financial balance between. Centraland local government, is a system of government financing in the framework of aunitary state, which includes the financial devision between central and regionalgoverments as well as interregional equalization in a fair and proportionate, democraticand transparent, with regard to the potential, conditions and obligations in line withregional needs and the division of authority and the authority of the procedure for theorganization including financial management and oversight.This study aims to determine the level of financial independence to the receptionarea of the regional income of southeast Sulawesi provincial government by comparingthe transfer of funds from the central government. Data was collected by interviewsand documentation. The analytical method used is descriptive analysis method.Equipment used in the study is the regional Independence Ratio.The results of this study indicate that the provincial of government of southeastSulawesi a in the level of the region independence is consultative it means that theregion independence of Southeast Sulawesi is law, but because of helped from centralgovernment the region independence of Southeast Sulawesi be better because. Theyconsidered the region government more capable in implementing autonomy.