Analysis of Regional Financial Capabilities In Supporting the Implementation of Regional Autonomy in Toraja Utara District In 2014 – 2019

Abstract

This study aims to examine and analyze the level of regional financial capability in supporting the implementation of regional autonomy in the North Toraja Regency in 2014 - 2019. The research method used in this research is quantitative descriptive. This study seeks to calculate, describe and analyze the financial component data of the North Toraja Regency Government. The data analyzed in this study are data sourced from the North Toraja Regency budget realization report in 2014-2019, the North Toraja Regency Locally-generated report in 2014-2019 and the 2014-2019 North Toraja financial report. The results of this study conclude that financial capability does not yet support the implementation of regional autonomy in North Toraja Regency in 2014-2019. This is caused by, among others: (1) The ratio of the degree of fiscal decentralization is very less; (2) the financial dependency ratio is very high; (3) The financial independence ratio is very low and has an instructive relationship pattern; (4) The effectiveness ratio of LGR is less effective; (5) LGR efficiency ratio is less efficient; (6) the ratio of routine ability indexes is very less; (7) Locally-generated revenue (LGR) growth ratio is very volatile.