ANALISIS PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH DI KABUPATEN MUSI RAWAS

Local autonomy demanded the Local Government to be able to give the best services to the society by giving transparent and accountable information. In running the local autonomy, the government of regency was demanded to have capability to finance the government administration, reconstruction and development, and social needs which were under its responsibility. It showed that the region itself should make some effort to enhance its Local Income (Pendapatan Asli Daerah – PAD) which becomes a standard for local area to run and realize the local autonomy. With relatively low Local Income, it would be difficult for a region to run the government administration and development independently, without the support from other parties. The aim of this research was to analyze the Local Income (PAD) toward the Local Expense in Musi Rawas Regency by calculating the contribution of the Local Income sources toward the total realization of the Local Expense in Musi Rawas Regency. The method of analyzing the data used in this research was descriptive method in which the data was taken from the documents related to the Local Income in fulfilling the Local Expense by using the ratio between Local Income and local revenue before drawing conclusions and suggestions. Analysis result showed that the Local Income contribution in fulfilling the Local Expense of Musi Rawas Government Administration during 2005-2010 periods was still very low with the average point of 3.85% per year. The highest percentage was reached in 2006 as much as 4.84% and the lowest was in 2009 as much as 3.42%. After doing the analysis, it can be concluded that the Local Income of Musi Rawas Regency which consisted of local taxes, local retribution, separated result of natural wealth processing, and others legal Local Income, was not adequate to finance the whole local expense consisted of operational and apparatus expenses. To fulfill those inadequacy, there were others income sources that were fund balance and others legal revenue