Open AccessMANAJEMEN KEUANGAN DAERAH : OPTIMALISASI PENGELOLAAN DANA ALOKASI UMUM (DAU) BAGI PEMBANGUNAN DAERAH
Author(s) -
Isti'anah Isti'anah
Publication year - 2019
Publication title -
jurnal informasi perpajakan, akuntansi dan keuangan publik/jurnal informasi, perpajakan, akuntansi, dan keuangan publik
Language(s) - English
Resource type - Journals
eISSN - 2685-6441
pISSN - 1907-7769
DOI - 10.25105/jipak.v4i2.4467
Subject(s) - decentralization , local government , business , balance (ability) , finance , fund accounting , financial system , economics , public administration , accounting , political science , medicine , financial accounting , accounting information system , market economy , physical medicine and rehabilitation
The implementation of fiscal balance policy is done through budget allocation for local governments, include balance fund. Furthermore, the policy has also been meant to reduce imbalance fund resources between central and local governments and to minimize fiscal gap among local governments as well. The general allocation fund (DAU) is allocated with aim to even distribution of financial capability interregional. The allocation is to finance local governments' need regarding implementation of decentralization system. The use fund is adjusted to priority and need each local government (block grant)