THE ROLE OF REGIONAL FINANCIAL PERFORMANCE IN EFFORTS TO IMPROVE THE QUALITY OF HUMAN RESOURCES IN LINGGA REGENCY

• Main Author: Ryan Pradana Fekri, Encik
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/46679
• Institution: Institut Teknologi Bandung

his research is based on Law No. 32 of 2004 and Law No. 20 of 2003 on National Education System which regulates the regional government to improve education services with a provision of at least 20% of the Regional Revenue and Expenditure Budget (APBD). The purpose of this research is to identify the role of regional financial performance in efforts to improve the quality of human resources in Lingga Regency. The approach of this research is quantitative descriptive because the analysis concerns at the variables of regional financial performance, the realization of Regional Revenue and Expenditure Budget (APBD), and the human resources. The indicators of these variables include ratio of independence, effectiveness ratio, ratio of regional expenditure activities, and ratio of the degree of fiscal decentralization for regional financial performance variable; the realization of APBD expenditure in the education sector for the realization of Regional Revenue and Expenditure Budget (APBD) variable; and Expected Years School (AHLS), Mean Years School (ARLS), Literacy Rate (AMH), and Number of Schools for the human resources variable. The results of research show that regional financial performance of the Lingga Regency is still very low and very dependent on the central government. Moreover, this research also shows that there is a strong relationship between the realization of APBD expenditure in the education sector with AHLS, ARLS, Number of Schools, and AMH which indicates that education sector spending has a positive impact on improving the quality of human resources.