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Journal : Journal of Accounting Inaba

Regional Decentralization of Purwakarta 2018-2022: Effectiveness And Growth Of Local Original Income Avianti, Widiya
Journal of Accounting Inaba Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i01.285

Abstract

The government provides financial assistance to regions in the form of intergovernmental transfers from the State Budget (APBN) to support decentralisation policies, used to finance regional needs, such as infrastructure development and public services. The aim is to improve the welfare of the local population and enhance local autonomy in decision-making, financial management, and reduce fiscal disparities between the central and local governments, as well as between different regions. The central government delegates sources of financial revenue to the regions to be managed effectively and efficiently, including through regional own-source revenues (PAD), to support regional autonomy and fund its tasks and functions. This qualitative research aims to test and analyse: (1) The effect of local own-source revenue (PAD) effectiveness on fiscal decentralisation in the region. (2) The effect of local own-source revenue (PAD) growth on fiscal decentralisation in the regions. (3) The effect of effectiveness and growth of local own-source revenue (PAD) on fiscal decentralisation in the region. The object of research is the PAD Realisation Report of Purwakarta Regency from 2018 to 2022. The sample consists of five reports, namely the PAD report for the 2018-2022 period. There are three points from the results of this study: (1) PAD effectiveness has no significant influence on fiscal decentralisation in the region (significance value 0.216 > 0.05); (2) PAD growth has no significant influence on fiscal decentralisation, (significance value 0.216 > 0.05); PAD effectiveness and growth have no significant influence on fiscal decentralisation, (significance value 0.385 > 0.05).
Co-Authors .Ridwan, S Abiwardhana, Fabian Etannntyo Abiyoga, Faizin Adam, Duki Ade Andini Adelia Putri Adi Priana Afdani, Hari Agus Mulyana Alfaizah, Insyirah Nisa Amanda, Septiana Anandhita, Alya Annisa Fitri Anggraeni Aprianti, Deva Apriliana, Cindy Ayu Arini Permatasari Ariyati Rahayu, Desy Aryatie, Yayah Asyifa, Sarah Laila Azhar Affandi Azzahra, Neng Siti Cahyadi Supyansuri Dede Yusuf Maulana Dedeng Abdul Gani Amruloh Dedi Suryadi Dewi Yuliati Indah Dodi Tisna Amijaya Duki Adam Endang Pitaloka Evi Syeftia Latifah Fadila, Vina Rizki Farah Fauziyah, Farah Fauzia, Fathia Fitria, Dissy Fitriani, lina Ganjar, Febriana Gumiwa, Ferdian H.Z, Faris Nurrakim Hamzah, Ahmad Hardiani, Andlisa Shiamara Heddy Setiawan Hilman Abdurrahman Horas Djulius Imam Fauzi Imas Komariyah Imas Komariyah Imas Maesaroh Ina Revayanti Indah, Dewi Yuliati Indrajati, Indrajati Indri Putri Utami Intan Yuniar Putri Sukanda Iseu Nur Latifah Ismarianto, Dwi Iwan Ridwan Jayanti, Esti Jusdijachlan , R Jusdijachlan, R Jusdijachlan, R. Karoba, Dandrem Kartika Rahayu, Ika Komar Priatna, Deden Komar, Deden Krakatau, Dani Misha Kurniasih, Ratna Lesmono, Bayu Lestari, Septiana Listiya, Alika Lusiana Badriah Luthfi Setiadiwibawa M. Ikhsan Pratama M. Pedra Pratama Maulana, Mochamad Zidane Mela Tri Yusnita Minlaeni, Minlaeni Mohammad Ichram Putra P Mubarok, Wildan Syahrul Mugiati, Titi Nasrulloh, Firman Nur Izzati Nurjanah, Iis Nurpaida, Dian Nurrahmi, Alfianti Nurramadhan, Delfina Pupu Sri Andriyani Purwana, Edi Purwanto Purwanto Rachman, Ariep Rahmawan, Moch Rifki Reza, Siti Nur Ridwan, Ridwan Ridwan, S Ridwan, S. Rosmayana, Andi RR. Ella Evrita Hestiandari Saeful Ulum, Devi Sahroni, Devina Samuel Samuel Sandha Medika Permana Septianawati, Dina Setia Nengsih, Tuti Setiadi, Dani Setiawan, Ismawan Siswanda, Andi Siti Fatimah Sodikin, Ujang Supriatini, Anni Surya Putri, Alma Catherina Syawalia Elfina Violeta, Arlienda Warsidi, Edi Winna Roswinna Wiriadinata, Andhika Yanti Yanti Yayat Rukayat Yunanto, Angling