ACCOUNTABILITY OF REGIONAL BUDGET MANAGEMENT AND REVENUE EXPENDITURE OF SOUTH CENTRAL TIMOR REGENCY ON REGIONAL FINANCIAL PERFORMANCE

Abstract

Financial Management in the implementation of Regional Autonomy gives broad authority and
opportunities to regional governments in carrying out governance directly and responsibly to the people of
South Central Timor Regency without negating effective and efficient financial principles in realizing public
welfare. This study aims to analyze the extent of independence, effectiveness and financial efficiency of the
South Central Timor Regency. The data used is the Regional Regulation on the Responsibility for the
Implementation of the South Central Timor Regional Budget for the 2013-2017 fiscal year in calculating the
level of Independence, the level of effectiveness and financial efficiency of the district of South Central Timor
with the Independence Ratio, the Effectiveness Ratio and the Regional Financial Efficiency Ratio. The results
show that overall, the 2013-2017 Regional Financial Independence value with 8.68 percent shows a very low
level of financial capability in the district government of South Central Timor Regency to self-finance
government activities, development and services to the community, financial effectiveness ratio the area of
South Central Timor Regency for the 2013-2017 fiscal year with an average of 111.34 percent reached a very
effective level. This means that the regional government of South Central Timor Regency has succeeded in
realizing Regional Original Revenue from the planned target, the level of financial efficiency of the district of
South Central Timor in 2013-2017 Fiscal Year an average of 84.20 percent is at a fairly efficient level.
Keywords: accountability, regional budget management, revenue expenditure, financial performance