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EVALUASI KEMANDIRIAN DAERAH DALAM PENGELOLAAN KEUANGAN PADA PEMERINTAH PROVINSI SULAWESI TENGGARA

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 3 No. 1 (2021)

DOI
10.33772/jak-uho.v3i1.18728
ISSN
2503-1635
Published
2021-06-15
Publisher
Universitas Halu Oleo
Language
eng

Abstract

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.

Collaboration network of the authors

31 authors · 56 co-authorship links

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  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
La Ode AntoAffiliation unknown4
Mulyati AkibAffiliation unknown3
Arifuddin ArifuddinUniversitas Halu Oleo2
Arifuddin Mas'udAffiliation unknown2
Hasbudin HasbudinAffiliation unknown2
Intihanah IntihanahAffiliation unknown2
Nitri MiroseaAffiliation unknown2
Diah IndriastutiAffiliation unknown1
Trinala Mis AstutiAffiliation unknown1
Emillia NurdinAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Sarfia SarfiaAffiliation unknown1
Wa RuwiatiAffiliation unknown1
Zulkifli AsparAffiliation unknown1
M. Fadli Nazar PasuayAffiliation unknown1
Endang Tri PratiwiAffiliation unknown1
Reski ReskiAffiliation unknown1
Putri Harum Sari TrisiliaAffiliation unknown1
Lady Hyllari TeresaAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Efrianti EfriantiAffiliation unknown1
Achmad Sukanto WatukilaAffiliation unknown1
Wilda Astuti DjohanAffiliation unknown1
Nikita ZaelaniAffiliation unknown1
Lilis KarlinaAffiliation unknown1
Nirmaya NirmayaAffiliation unknown1
Safrul FauziAffiliation unknown1
Darman SetiajiAffiliation unknown1
Fatimah FatimahAffiliation unknown1
Wa Ode Juni VinartiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">EVALUASI KEMANDIRIAN DAERAH DALAM PENGELOLAAN KEUANGAN PADA PEMERINTAH PROVINSI SULAWESI TENGGARA</dc:title>
	<dc:creator>Dharmawati, Tuti</dc:creator>
	<dc:description xml:lang="en-US">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.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2021-06-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/18728</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v3i1.18728</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 3, No 1 (2014): Februari 2014</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v3i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/18728/12050</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>