ANALISIS KEMANDIRIAN KEUANGAN DAERAH KABUPATEN JEMBER DALAM ERA DESENTRALISASI FISKAL

Abstract

One aspect that is important in the implementation of regional autonomy and fiscal decentralization is a regional financial independence. Local governments should have the financial resources sufficient to finance regional development. The ability of a local government in carrying out its duties and functions specified by the local government's financial condition. This study aims to analyze the financial independence of Jember districts in a decentralized fiscal (2008 to 2011). In measuring the area of financial independence using Independence Financial Ratios, Ratio effectiveness and Degree of Fiscal Decentralization. The results of this study are 1) Jember have a relationship with the central government pattern that is instructive, so the dominant role of the central government over local government. 2) The ability of local governments to undertake the realization of revenue targets have been planned well enough 3) Jember have a fairly high level of dependency on government transfers