ANALISIS PENYERAPAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DI PROVINSI DKI JAKARTA TAHUN 2015-2017

PRAKOSO NUR KUSUMAWARDANA. 2019. 8323155519. Analysis Of The Impemention Of Regional Income On Regional Expenditure In The Jakarta Province Of 2015-2017. DIII Accounting Study Program. Faculty of Economics, State University of Jakarta. This Scientific Work aims to find out the absorption of local revenue towards regional spending in DKI Jakarta Province from 2015-2017. The method used in this research is descriptive analysis using primary data and using the method of collecting data through documentation and study of literature. In this study, to measure the absorption of regional own-source revenues to spending, 4 financial ratios are used, namely the ratio of PAD contribution, the ratio of regional independence, the ratio of the degree of fiscal decentralization, the ratio of harmony. From the results of the study show that the Regional Original Revenue with Regional Expenditure has a significant effect due to the existence of Regional Revenue of the Province of DKI Jakarta in the period 2015-2017 still unable to meet the total expenditure with a percentage of the absorption rate of the original Regional Revenue to regional expenditure above 60% using the contribution ratio PAD. In the ratio of regional financial independence shows a delegative result. The degree of fiscal decentralization ratio shows very good results. The harmony ratio shows an average of 139.43% Keywords: PAD Absorption, PAD, Regional Expenditure