LEVEL OF EFFECTIVENESS AND EFFICIENCY OF REGIONAL FINANCE, ESPECIALLY THE ACEH PROVINCIAL GOVERNMENT IN THE PERIOD AFTER THE IMPLEMENTATION OF THE REVISION OF THE LAW ON REGIONAL AUTONOMY

Abstract

The purpose of this study is to find out how the level, effectiveness and efficiency of the regional government of Aceh Province after the revision of the regional autonomy law. This research was conducted at the Aceh Provincial Government (Aceh Government). This study uses data directly obtained from the Aceh Government. Data analysis was carried out using descriptive qualitative methods. The aim of this research is to find out how the level of effectiveness and efficiency of the regional finance of the Aceh provincial government after the revision of the regional autonomy law is. The results of the study are seen from the effectiveness because the target set by the Aceh Government is too high than the contribution given from PAD (realization achieved) every year. So it shows the government's performance is less effective (not good). The results of the study are seen from the efficiency of the Aceh Government that has not achieved maximum regional autonomy where the target of regional autonomy is to seek effective and efficient regional finance. The Aceh government is only able to seek efficient regional finance.