Jurnal Valid

   This study aims to determine the Financial Balance between Central and Local Government On the General Allocation Fund ( DAU ) All Indonesian Provincial Fiscal Year 2013. Secondary source of data is obtained from the Presidential Decree No.10 Year 2013 budget . Samples are 32 Provinces in Indonesia .

 The results showed that in the period 2013 budget financial balance between central government and the provincial government allocated evenly into 32 provinces . Three ( 3 ) provinces receive an allocation of general allocation fund ( DAU ) is the largest respectively obtained 1,889,267,850,000 Trillion Dollar Papua province , following the second is the Central Java Province of 1,670,859,369,000 trillion rupiah , the third highest allocation namely East Java Province of 1,632,648,287,000 Trillion Dollar . It caused Papua , Central Java and East Java have an allocation of civil service salaries and fiscal gap is larger than the other provinces in Indonesia . While the three ( 3 ) Provincial funding allocation allocation lowest common are each province of East Kalimantan of 55,539,336,500 billion rupiah , followed by Jakarta Provincial Billion Dollar 299 182 466 000 and 617 081 101 000 Billion Banten province of IDR . This explains bahawa East Kalimantan , Jakarta , and Banten province has a higher ability to meet the fiscal needs of the region compared to other provinces in Indonesia .

Keywords : Central and Local Fiscal Balance , General Allocation Fund ( DAU )

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