Explanation Special Allocation Fund DAK Explanation Local Government Expenditures BD

49

3. Explanation Special Allocation Fund DAK

Special Allocation Fund have a minimum value of 22,25. The results show the lowest General Allocation Funds in South Sumatera Province, which obtained from Empat Lawang district in 2008. This result proves even Empat Lawang district area as not broad as Palembang but Empat Lawang district able to be independent in financing the implementation of regional autonomy. Special Allocation Fund have a maximum value of 25,31. The results showed the highest Special Allocation Funds in South Sumatera Province obtained by Banyuasin district in 2013. These results indicate that the local government is still heavily dependent on funds from the central government to finance specific activities that are national priorities. Special Allocation Funds have been achieving an average value mean for six years in consideration which amounts to 24,42. Special Allocation Funds have a value of 0,56 standard deviations smaller than the mean of 24,42 showed that the data distribution tends to normal.

4. Explanation Local Government Expenditures BD

Local Government Expenditures BD in South Sumatera province have a minimum value of 26,15. The results showed that the lowest Local Government Expenditure BD in South Sumatera Province spent by Empat Lawang district in 2008. This proves Empat Lawang district with 50 areas that are not so vast and sparsely populated compared to the number of districtscities in South Sumatera Province. Expenditures have a maximum value of 28,58. The research results has shown that the highest Local Government Expenditures BD in South Sumatera province has been spent by the Palembang city in 2013. This proves the Palembang has the highest expenditures compared to other districtscities. Local Government Expenditures BD in the South Sumatera Province have an average value mean for three years amounting to 27,43. Local Government Expenditures BD have a standard deviation value of 0,48 smaller than the mean of 27,43 shows that the distribution of the data tends to be normal.

C. Analysis and Discussion

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