PENGELOLAAN KEUANGAN DAERAH DI ERA OTONOMI DAERAH
Abstract: This study
is about financial
management in the
era of regional
autonomy. Development is an
improvement efforts toward
a better life,
through maximize the potential
of the country.
Indonesian development system
originally implemented a system that centered on the central
government, but because it was not able to spread out the country’s economy
evenly, the government applied Ordinance No. 22 of 1999 on Regional
Government which later
became Ordinance No.
32 of 2004.
This ordinances explained the
use of the
principle of local
autonomy where the
local governments have an
authority to manage
and to regulate
all the affairs
of local authority with real
autonomy principle, transparent, and accountable. According this regulation, the
heads of the
regional government have
to make the
financial budget report, memorandum
of calculation, cash
flow statement, and
balance sheet which previously only
in form of
budget reports and
memo randa of budget
calculation. With the good
financial management, is
expected to ensure
the achievement of developmnet goals.
Penulis: Dhils Noviades
Kode Jurnal: jphukumdd130697
