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.