Kontribusi PAD dalam APBD sebagai Indikator Keberhasilan Penyelenggaraan Otonomi Daerah

Faisal A Rani, Mahdi Syahbandir, Eddy Purnama


ABSTRACT: This research aims to explain the percentage of the contribution of Regional Own Revenues to Local Government Budget. In every establishment of new autonomy region, it is assumed that it would make the community prosperous by exploring and using all available resources. Apart from that, this research also aims to describe the steps that have been taken by the governments in improving Regional Own Revenues. The research finds that the realization of the budget in 2006, 2007 and 2008 shows that the percentage of such contribution to local government budget is very little compared to the contribution comes from other sources. As a result, the income of such areas is mostly depended on the budget given by central government through the balancing budget known as the General Allocation Grant. According to the data of the realization of Regional Own Revenues for the Local Government Budget in 2006, 2007 and 2008, there was no district or municipality which the contribution higher than 10%. The average contribution during the years had been 5.04%. Ideally, all local government budget especially the regular budget, should be similar to the Regional Own Revenues. This lack of contribution indicates that such local governments were really strongly depended on central government in terms of regular budget and budget for development through the balancing budget. In other words, it could be said that the local governments that are unable to balance between the regular budget and the Regional Own Revenues do not deceive to be called as autonomy governments.       


The Contribution of Regional own Revenues as a Success Indicator of Regional Autonomy’s Implementation


regional autonomy; aceh.

Full Text:



Dick, H., (1993b). “The Economic Role of Surabaya”. In H.,J.J. Fox, & J. Mackie (Ed), Balanced Development: East Java in the New Order (pp. 325-343). Singapore: Oxford University Press.

Bahl, Roy., (1999). “Implementation Rules for Fiscal decentralization”. Working Paper: Georgia State University.

Blakley, E., (1989). “Planning Local Economic Development: Theory and Practices”. California: Sage Publication, Inc.

Halim, Abdul., (2001). “Bunga Rampai Manajemen Keuangan Daerah”. Jogjakarta: UPP AMP YKPN.

Halim, A. and Abdullah, S., (2004). “Local Original Revenue (PAD) as A Source of Development Financing”. Makalah disampaikan pada konferensi IRSA (Indonesian Regional Science Association) ke 6 di Jogjakarta.

Hofman, B. and Kaiser, K., (2004). “The Making of Big Bang and its Aftermath: A political Economy Perspective”. Georgia: Andrew Young School of Policy Studies. Georgia State University.

Ismail, M., (2002). “Pendapatan Asli Daerah Dalam Otonomi Daerah”. Malang: FE Unibraw

Kuncoro, M., (2004). “Otonomi Daerah: Reformasi, Perencanaan, Strategi dan Peluang”. Jakarta: Penerbit Erlangga.

Lewis, B.D., (2001): “The New Indonesian Equalisation Transfer”. Bulletin of Indonesian Economic Studies, vol. 37 no. 3 (December 2001).

Manor, J., (1997). “Political Economy of Decentralization”. World Bank, August 1997.

Musgrave, R. A. and Musgrave, P. B., (1991). “Keuangan Negara dalam Teori danPraktek”. Jakarta: Penerbit Erlangga.

Saad, Ilyas., (2003). “Implementasi Otonomi Daerah sudah mengarah pada Distorsi dan High Cost Economy”. Smeru Working Paper.

Siregar, R.Y., (2001). “Survey of Recent Developments”, Bulletin of Indonesian Economic Studies, vol. 37, no. 3 (December 2001).

Sidik, M., “Perimbangan Keuangan Pusat dan Daerah Sebagai Pelaksanaan

Desentralisasi fiskal”. Makalah disampaikan pada Seminar Setahun Implementasi Kebijakan Otonomi Daerah di Indonesia. Jogjakarta, 13 Maret 2002.

Tampubolon Et al, (2002). “Desentralisasi Fiskal di Indonesia: Potensi Peningkatan PAD di Kabupaten Tapanuli Utara”. USAID Working Paper.

Usman, S., (2001). “Indonesia’s Decentralization Policy: Initial Experiences and Emerging Problems”. SMERU Working paper.

World Bank., (2003 a). “Decentralizing Indonesia: A Regional Public Expenditure Review Overview Report”. Report No. 26191-IND

World Bank., (2003 b). “Kota-Kota dalam Transisi: Tinjauan Saktor Perkotaan pada Era Desentralisasi di Indonesia”. Working Paper No.7.


  • There are currently no refbacks.

KANUN : Jurnal Ilmu Hukum


ISSN (Print): 0854 – 5499

ISSN (Online): 2527 – 8428


Published by: 

Redaksi Kanun: Jurnal Ilmu Hukum

Fakultas Hukum Universitas Syiah Kuala

Jl. Putroe Phang No. 1, Darussalam, Banda Aceh 23111

Telp. (0651) 7552295; Faks. (0651) 7552295

E-mail: kanun.jih@unsyiah.ac.id

Website: http://jurnal.unsyiah.ac.id/kanun

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.