Abstract
<p>The purpose of this research are: (1). To know how the condition of region own source revenue, the general allocation fund, special allocation fund and regional financial performance , (2). To find out the influence of region own source revenue, the general allocation fund, special allocation fund to the region financial performance, (3). To know the influence of region own source revenue to the region financial performance, (4). To find out the influence of the general allocation fund to the region financial performance, (5). to know the effect of the special allocation fund toward region financial performance. The data used in this research is a secondary data obtained from the office of BPK RI Aceh province Representative. The data collected in the form of pooling data in period of 2008-2012. The entire population in this research are sampled as many as 23 regencies / cities in Aceh province. In analyzing the data using multiple linear regression models. The results showed that: (1). Regencies / cities in Aceh province the category of of region finance ability is “very less" and the category of Region Finance Independence is "very low" with a pattern of "instructive" relationship, (2). The financial performance of the region show a decreasing trend in the span of 2008-2012 , (3). The variable of region own source revenue, general allocation fund, special allocation fund simultaneously influential and significant to the variable of regional financial performance , (4). Partially only variable of general allocation fund and variable of special allocation fund that influence and significant toward the variable of regional financial performance, whereas the variable of region own source revenue does not influence significantly to the variable of regional financial performance.</p><p><br />JEL Classification: H20, H50, P50<br />Key words: The General Allocation Fund, The Region Own Source Revenue, The Regional Financial Performance, The Special Allocation Fund</p>
Highlights
Based on law no 11/2006 about the government of Aceh or what is known as the Government of Aceh law there are several important points that are mandated regarding on the management of regional finance which are: a
Budget Income/Regency Spending Budget Income is larger than the allocation of spending budgets for the aGovernmentRegulationaratus. (Article 190 clause (3) Law no 11/2006)
In the national context, related with the management of national finance, in Law no. 17/2003 about National Finance, article 3 clause (1) it is stated that national finance is managed orderly, follows rules of laws, efficient, economic, effective, transparent, and responsible by showing a sense of justice and order
Summary
Based on law no 11/2006 about the government of Aceh or what is known as the Government of Aceh law there are several important points that are mandated regarding on the management of regional finance which are: a. Aceh Spending Budget Income/Regency Spending Budget Income orderly, following rules of laws, efficient, economical, effective and responsible by showing a sense of justice, order and benefit for the people (Article 190 clause (1) Law no 11/2006). 17/2003 about National Finance, article 3 clause (1) it is stated that national finance is managed orderly, follows rules of laws, efficient, economic, effective, transparent, and responsible by showing a sense of justice and order. What is meant by budgeting based on work achievement is budgeting that is implemented by paying attention to the relation between funding with spending that is expected from lawivities and results and benefits that are expected including efficiency in reaching the mentioned results and output. The performance of the regional governmentwill increase if the financial management is implemented well in accordance with the rules that are assigned
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