Analysis of the Level of Regional Independence in Regencies and Cities in Central Java Province for 2019-2022

Dewi Ingriyani; Diah Armeliza; Ayatulloh Michael Musyaffi

Dewi Ingriyani Universitas Negeri Jakarta
Diah Armeliza Universitas Negeri Jakarta
Ayatulloh Michael Musyaffi Universitas Negeri Jakarta

Keywords: level of regional independence, decentralization fiscal, dependence regional, independence regional, financial statement regional

Abstract

The research objective is to measure the level of regional independence in regencies & cities in Central Java Province in 2019-2022. This study uses a descriptive quantitative approach and trend analysis of regency & city financial reports in Central Java Province from 2019 to 2022.

The research was conducted on Regional Government Financial Reports for regencies & cities in Central Java Province. The sample used is 10 regencies/cities, namely 3 regencies/cities with the highest PAD, 3 regencies/cities with the lowest PAD and 4 regencies/cities with medium PAD.

The data analysis technique in this study collected LRA data from each regency & city in Central Java province for the 2019-2022 period. Then the analysis uses the ratio of the degree of fiscal decentralization, the ratio of regional independence, the ratio of regional dependence. Then applied to trend analysis to see the tendency of the level of independence based on the ratio used.

The results obtained from this study are that in the regencies/cities in Central Java Province, only Semarang City gets a Good categorization in terms of the percentage measurement of the ratio of fiscal decentralization and the ratio of regional independence. Meanwhile for the measurement of the regional dependency ratio, only Semarang that received an adequate categorization for the counting period 2019-2022.