REFLEKSI KINERJA APBD SETELAH  PEMEKARAN DAERAH:  APA KABAR KALTIM?

Authors

East Kalimantan is well-know as natural resources-rich region, particularly associated

with oil and gas. Since 2012, this province has been splited into two regions, East

Kalimantan with 10 regencies/municipalities and the new province, North Kalimantan has

administered 5 cities. Regional Budget (APBD) performanceshave been affected by this

policy. This research aims to compare regional and local budget performances before and

after East Kalimantan split. It is confirmed that there were statistically differences between

those two regime periods, associated with decentralization ratio, interdependency ratio,

and capital expenditure ratio, and unexpected expenditure ratio in East Kalimantan

budget. Meanwhile, it has been discovered that there were no statistically differences

before and after regional expansion in terms of all local budget ratio.

Keywords :APBDPerformance, Regional Expansion, East Kalimantan Province,

Financial Ratio