Evaluasi kemampuan keuangan daerah Provinsi Jambi

SANUSI, Agus, Dr. Mardiasmo, MBA.,Akt

2002 | Tesis | Magister Ekonomika Pembangunan

Penelitian ini bertujuan untuk mengetahui tingkat kemampuan keuangan daerah dalam mendukung pelaksanaan otonomi daerah melalui penghitungan besarnya tabungan daerah, posisi fiskal dan standar kebutuhan fiskal daerah serta mengindentifkasi jenis penerimaan Pendapatan Asli Daerah yang potensial. Penelitian ini juga bertujuan untuk menganalisis derajat desentralisasi fiskal, peranan Pendapatan Ash Daerah terhadap belanja rutin serta peranan bantuan/subsidi. Data yang digunakan dalam penelitian ini adalah data skunder yang meliputi realisasi Pendapatan Ash Daerah, Anggaran Pendapatan dan Belanja Daerah (APBD), PDRB dan jumlah penduduk Provinsi Jambi periode 1990/1991-2000 serta data realisasi Pendapatan Ash Daerah, APBD, PDRB dan Jumlah Penduduk Provinsi di Indonesia tahun 1995/1996. Data bersumber dari BPS Pusat Jakarta, BPS Provinsi Jambi serta Biro Keuangan Setda Provinsi Jambi. Hasil penelitian ini menunjukkan bahwa tingkat kemampuan keuangan daerah Provinsi Jambi termasuk dalam kategori sedang dengan derajat desentralisasi fiskal rata-rata sebesar 20,2 %, indek kemampuan rutin rata-rata sebesar 61,99 % dan tingkat ketergantungan terhadap pusat sebesar 61,38 %, maka pola hubungan keuangannya dapat diklasifikasikan polo hubungan instruktif atau daerah yang tidak mampu atau kurang mampu melaksanakan dan mendukung urusan otonominya. Nilai taburigan daerah cukup besar yaitu rata-rata sebesar Rp10.883.091.000,-. Posisi fiskal yang digambarkan melalui upaya pengumpulan Pendapatan Asli Daerah (UPAD) masih di bawah rata-rata nasional yaitu sebesar 0,88 (nasional 0,95). Demikian juga dengan Indek penampilan Pendapatan Asli Daerah (IPAD) yaitu sebesar 92 % (standar nasional 100 %), Standar Kebutuhan Fiskal atau Tingkat Pelayanan Publik Per Kapita (PPP) sebesar 76 (standar nasional 100) dan Indek Penampilan Pelayanan Publik Per Kapita (IPPP) sebesar 40,98 (nasional sebesar 53,68). Hasil identifikasi potensi terlihat bahwa pajak daerah terklasifikasi Prima, retribusi daerah dan laba BUMD terklasifikasi berkembang, penerimaan dinas dan penerimaan lain-lain terklasifikasi ierbelakang.

The study aimed at finding out the level of regional finance performance in supporting the regional outonomy by calculating the regional saving income volume, its fiscal position and standard fiscal needs as well as identifying types of potential regional-originated income (PAD). It also directed at analyzing the level of fiscal decentralization fiscal, the role of Regional-Originated Income in the routine expenditure and the role of aid or subsidy. The data use in this study consist of secondary data which include the data from the realization of Regional-Originated Income, Regional Budget (APBD), Gross Regional Domestic Brutto (PDRB), and the population number in Jambi Province during 1990/1991 — 2000 period, also the data from the realization of Regional-Originated Income, Regional Budget, Gross Regional Domestic Brutto and the population number all the province in Indonesia during 1995/1996. This data was obtained from the Central Statistics Bureau in Jakarta, Central Statistics Bureau in Jambi and from the Regional Finance Bureau of Jambi Province. The result of this study suggested that the finance performance of Jambi Province could be classified as medium with the level the level of fiscal decentralization at 20.2 %; the average routine performance indek was 61.99 % and the level of dependency to the central government was 61.38 %. Thus, the financial relationship could be classified as instructive relationship pattern; in other words, local administration was less able or unable to carry out or support its outonomy affairs. The volume of regional saving was quite large, i.e., approximately Rp10.883.091.000. The fiscal position depicted through the effort of collecting Regional-Originated Income (UPAD) was still under the national average value, i.e., 0.88 (0.95 for national level). Meanwhile, Tax Performance Index (WAD) reached 92 % (the national standard was 100 %); Standard for Fiscal Need or the Level of Public Service per Capita (PPP) was 76 % (the national standard was 100 %) and the Figure Index of Public Service per Capita (IPPP) was 40.98 (the national level was 53.68). The result of identification over the potentials revealed that regional taxation was classified as reliable, the regional retribution and Regional-Owned Corporation (BUMD) were classified as develop, service income and other income were classified as backward.

Kata Kunci : Keuangan Daerah,Propinsi Jambi, Regional finance performance