Kemandirian Keuangan Dalam Pelaksanaan Otonomi Daerah

Abstract

Research purpose to know the local financial development and financial independence Bengkayang district. The study uses descriptive and verification method on data that are time series. The results illustrate that APBD Bengkayang fluctuated development and growth tends to decline. Revenue (PAD) trend rise in real terms, but not followed by a decline in growth development. Total Local Revenue (TPD) fluctuation and declining trend. Degree of Fiscal Autonomy (DOF) average 3,19% which is relatively low due to the role of PAD is very small and not proportionate to the TPD continues to increase. Rate Ratio of General Allocation Fund (RDAU) average 69,94% which is still quite high, so that the dependence of funds with the central government is still very high. Meanwhile, the IKR an average of 147,82%, which is very good, the financial means to afford the expenditure. Local financial dependency ratio decreased growth, whereas governant area still has considerable potential to reduce the number of dependence.