ANALISIS KINERJA PENDAPATAN ASLI DAERAH (PAD) DAN IDENTIFlKASI KEMAMPUAN KEUANGAN DAERAH KABUPATEN/KOTA DI JAWA TENGAH (2008-2012)

Abstract

This research was aimed to examine and find out the performance difference between district own source revenue and the financial capability.of regencies/ cities in Central Java. Based on some literatures, District Own Source Revenue is one of indicators that can be used as a measure to determine the capabilitv of regencies/ cities in facing regional autonomy. This research used secondary data from the years 2008-2012 which were gotten from BPS and Directorate General of' Fiscal Balance. This research used descriptive and quantitative method using index financial capability and using t test independent test. The test results show that there is a difference between the average performance of PAD regencies and the average performance of PAD cities in Central Java. PAD growth, PAD contribution to the budget and PAD growth elasticity to GDP cities is relatively higher than the regencies. PAD growth of the cities is higher than PAD growth of the regencies in Central Java. PAD contribution to APBD city is bigger than PAD contribution to APBD regencies in Central Java. PAD growth elasticity to GDP growth of the city is more elastic than the elasticity of revenue to GDP growth in Central Java. The average cities have an average fiscal capacity index which is higher than the regencies in Central Java. The average fiscal capacity index of cities is higher than the regencies in Central Java. The Regency Government has a wider area than the city, so it needs to manage the local asset well and maximallv to push revenue growth in the regencies. Local asset management should he based on regional characteristics. The improvement infrastructure is needed to support the local asset management.

Keywords: Regencies/Cities in Central Java, District Own Source Revenue. Map of District Financial Capability