Djoko Mursinto, - (2004) Pengaruh Derajat Desentralisasi Fiskal dan Tingkat Kemandirian Keuangan Serta Elastisitas Pendapatan Asli Daerah Terhadap Kategori Pemerintahan Kabupaten dan Kota Pada Awal Otonomi Daerah di Propinsi Jawa Timur. Disertasi thesis, Universitas Airlangga.

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Abstract

Abstract This study was aimed to analysis the impact of fiscal decentralization & financial self-sufficiency degree and elasticity of PAD on district and city government category in the beginning of regional autonomy policy in East Java. Variables which was used in this research were: (1) ratio of PAD to regional Total Revenue (TPD) (2) ratio of tax and non tax revenue sharing (BHPBP) to regional total revenue, (3) ratio of subsidy/ grant to regional total revenue, (4) ratio of PAD to regional total revenue, (5) ratio of PAD to routine expenditures, (6) ratio of PAD plus tax and non tax revenue sharing to total regional expenditures, (7) ratio of PAD plus tax and non tax revenue sharing to routine regional expenditures, (8) elasticity PAD to GRDP. Those variables affect the category of city and district region in east Java. Another variable was development expenditures. This variable was used to verify the impact of development expenditure on GRDP.

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