Korelasi Desentralisasi Fiskal Dengan Kinerja Pelayanan Pemerintah Daerah Di Tiga Propinsi (Kaltim, Kalteng dan Kalsel)

Abstract

This research aim to study impact applies of decentralization of fiscal to local government performance done in local government in three provinces namely East Kalimantan, South Kalimantan and Central Kalimantan. Performance measurement of Local government is applied by approach of balanced scorecard, where so far has not many researchers adopts the approach to be applied at organization of government. Result of research indicates that examination of each factor meter indicator Fiscal decentralization policy tax basis stipulating (X1) and stipulating of tax type (X2) applied indicator as fiscal policy, Meanwhile to measure service performance indicator is customer information system ( Y4) and customer client sigh system ( Y5) so that two this indicators becomes main meter of service performance. After done by analysis with Structural Equation Model ( SEM), Decentralization Influence of Fiscal (X) to performance  service indicates that fiscal decentralization policy doesn't have an effect on in significant to service performance.

Key word : Decentralization of Fiscal, Local Government, Service Performance