Decentralization is a perfect concept but it doesn’t always demonstrate its superiority in the implementation stage. Approximately 80% new autonomous regions in Indonesia are considered to be failed in implementing decentralization values. In order to achieve the expected outcomes, decentralization should be accompanied by appropriate preconditions such as careful planning, effective implementation, and sufficient capacity both in individual, institutional, and system level. In the context of East Kalimantan Province, decentralization is perceived as an opportunity to accelerate local development through broader authorities and wider financial resources. In other words, East Kalimantan Provincial Government is visioning decentralization as...