WAHYU KUNCORO, 099913330M
(2002)
IMPLEMENTASI KEBIJAKAN DANA ALOKASI UMUM DI PEMERINTAH KOTA SURABAYA.
Thesis thesis, UNIVERSITAS AIRLANGGA.
Abstract
ABSTRACT DAU has presented complex problems in relationship between central and local government finances as a policy of implementing DAU in terms of technical and nontechnical matters. Study of policy implementation meant an effort to have well understanding on "what really happen" after a program was passed or formulated, that is, events and activities which have taken place when a policy of the state was enacted, both related with administrative activity and business generating a certain impact on the community. As a mechanism of the central government financial transfer to the local government, the DAU is a transformation of the centralistic transfer mechanism toward a transfer that emphasized self-sufficiency and discretion of the local government in utilizing the central government's financial assistance. In fact, distribution and implementation of the DAU could be not separated from trade-off and conflict of interests between the central government and Surabaya Municipality government, as well as between the Municipality government and DPRD. Results showed that conflict between the central government and the Pemkot Surabaya resulted from differences in perspective about DAU position. The central government formulated DAU as an instrument of horizontal imbalance for equality or filling the fiscal gap in financial structure. In contract, for the Pemkot Surabaya, DAU was designed to support local sufficiency. Moreover, conflict between the Pemkot Surabaya and DPRD more dealt with appropriation aspect of DAU. The DPRD Surabaya argued that DAU should be used to fulfill the community's basic needs as contained in the capital expenditure of the local budget. In reality, the Pemkot Surabaya more tended to use DAU for recurrent expenditure. The Pemkot Surabaya felt that it was treated unfairly in line with the DAU it received. Therefor, it protested the central government for its DAU formulation did not consider a variable of social burden. This was directly related to Surabaya City position as East Java province capital that acted as a buffer of social burdens for other local areas around it. There was an indication that implementation of DAU policy constituted a replication of the old policy of specific grant for paying the local civil servants in local government. Although it should used in the local government's discretion, but in fact it was more oriented to pay the local civil servants so that it resembled SDO (autonomous area subsidy) policy.
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