| dc.description.abstract | The purpose of this paper is to identify problems and construct a conceptual model related to the local fiscal health condition. The
local fiscal health condition is highly dependent on many factors, indicating that local finance is a complex, systemic and
unstructured process. The main emphasis in this research is that the researchers attempt to explore the problem situation with the
interpretive and naturalistic approach toward the local fiscal health condition and to study, understand, and interpret the meaning of
phenomenon. This study uses a soft system methodology (SSM) that is a systemic approach to describe unstructured issues with a
structured approach. The successful conceptual model constructed in this research is the survival mechanism of revenues and
expenditures model. The results of this study indicate that the main problem of fiscal health condition is from both revenues and
expenditures. Revenues problem is indicated by the low local fiscal independence, while expenditures problem is by the high i ndirect
personnel expenditures. The location taken as the unit of analysis was Bondowoso Regency, East Java, Indonesia with the
consideration that Bondowoso Regency is one of the four underdeveloped regencies in East Java Province. | en_US |
