Wahana Riset Akuntansi
Vol 2, No 1 (2014)

Analisis Pendapatan Daerah di Era Otonomi Pada Pemerintah Kabupaten Induk dan Kabupaten Pemekaran

Halkadri Fitra (Program Studi Akuntansi Fakultas Ekonomi UNP)



Article Info

Publish Date
16 May 2014

Abstract

The purpose of this study was to determine the level of independence, ability, effectiveness and dependence of local financial  dependence on the original local government and new  local government with a case study on the Pasaman and Pasaman Barat for the period 2008-2013. This research is descriptive research and the use of secondary data. Based on the analysis found that the ratio of the level of local financial independence Pasaman was 4.88% and was 5.38%  Pasaman Barat with assessment criteria both in very poor condition. To the level of local financial capacity Pasaman obtain the results of  Pasaman 101.40% and 100.64%  for Pasaman Barat t with the result of the very good category, then the level of effectiveness of local revenues with local governments Pasaman 102.83% and the result is 93.87% for Pasaman Barat with a very effective criteria, than  regional financial dependence Pasaman with value 95.10% and 93.35%  for Pasaman Barat with a very high dependence criteria.. Keywords: independence, ability, effectiveness and dependence.

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Journal Info

Abbrev

wra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Wahana Riset Akuntansi (WRA) menerima artikel ilmiah hasil penelitian dari akademisi maupun praktisi akuntansi. Topik-topik penelitian yang dimuat dalam jurnal ini meliputi: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Auditing 5. Perpajakan 6. ...