ANALISIS KONTRIBUSI PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP PENDAPATAN DAERAH KABUPATEN GOWA

Muhammad Japar. 2020. Analysis of the Contribution of Regional Original Income
(PAD) , General Allocation Funds (DAU) and Special Allocation Funds (DAK) to Gowa
Regency Regional Revenue, supervised by Rustam DM and Abdul Rahman Abdi).
The purpose of this study was to analyze and determine the contribution of
Regional Original Income , General Allocation Funds , Special Allocation Funds to
Gowa Regency's Revenues, to analyze the ratio of Regional Financial Independence and
Dependence and the growth of Gowa Regency's income.
This study uses qualitative research methods, the data used is secondary data in
the form of data from the Gowa Regency Budget Realization Report in 2015-2019. The
data collection technique used in this research is documentation. The research method
used is the analysis of the contribution ratio, the ratio of independence and the ratio of
financial dependence as well as the regional growth of Gowa Regency. To find out how
much contribution can be contributed from the receipt of Regional Original Revenue ,
General Allocation Fund , Special Allocation Fund to Regional Income, as well as how
much the level of independence and financial dependence and income growth of Gowa
Regency.
Based on the results of the study, from 2015 to 2019 the contribution of Gowa
Regency's Original Regional Revenue was still lacking with an average contribution of
12.44%, the Contribution of the General Allocation Fund dominated regional income
with an average percentage of 49, 74% of regional income, the level of regional
financial independence is also still less on average by 12.62% and the level of regional
financial dependence is still high on average 85.36% experiencing a downward trend.