Jurnal RAK (Riset Akuntansi Keuangan)
Vol. 8 No. 1 (2023): April 2023

AN ANALYSIS OF THE FISCAL CAPACITY OF DISTRICT AND CITY GOVERNMENTS IN THE EAST NUSA TENGGARA PROVINCE

Veronica Moi, Maria Odriana (Unknown)
Susano P. Baso (Unknown)
Ilyona Risty (Unknown)

Article Info

Publish Date
01 Aug 2023

Abstract

This study aims to analyze the fiscal capacity of districts and cities in East Nusa Tenggara Province through the analysis of the degree of decentralization and fiscal capacity index. Data were analyzed using the degree of fiscal decentralization formula and the calculation of the fiscal capacity index. The results showed that on average, districts and cities in East Nusa Tenggara Province have a low degree of decentralization of 7.99% and are in the very low fiscal capacity index category of 0.442-0.515. The largest contribution to the allocation of regional expenditure comes from central government transfer funds.

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Journal Info
Jurnal RAK (Riset Akuntansi Keuangan)
Website

Abbrev

rak

Publisher

Universitas Tidar

Subject

Economics, Econometrics & Finance

Description

Jurnal RAK (Riset Akuntansi Keuangan) is a journal covering research articles on accounting and finance. Articles published in the form of research results, scientific studies and current issues focusing on Financial Accounting, Public Accounting, Tax Accounting, Sharia Accounting, Forensic ...