Judul: Efektivitas Pengelolaan Keuangan Daerah Kabupaten Bengkalis di Era Otonomi.
Abstrak: Otonomi daerah telah memberikan banyak perubahan pada pengelolaan daerah dan pengelolaan keuangan daerah. Perubahan ini merupakan implikasi disahkannya Undang-Undang Nomor 22 dan 25 tahun 1999 tentang pemerintahan daerah dan pembagian keuangan antar pusat dan daerah. Perubahan pada keuangan daerah sangat dirasakan terutama bagi daerah yang mendapatkan bagi hasil yang lebih besar dengan adanya otonomi daerah. Kabupaten Bengkalis merupakan salah satu daerah yang mendapatkan dana bagi hasil yang cukup besar dari migas. Pendapatan yang besar tidak selalu berbanding lurus dengan percepatan pembangunan bahkan bisa menimbulkan konflik di daerah. Dengan dasar inilah penulis melakukan kajian “Efektivitas Pengelolaan Keuangan Daerah Kabupaten Bengkalis di Era Otonomi” dengan tujuan: (1) menganalisis efektivitas pengelolaan keuangan daerah setelah otonomi, (2) menganalisis kontribusi setiap mata anggaran pada APBD kabupaten Bengkalis, (3) menganalisis keadilan alokasi anggaran setelah otonomi daerah, (4) menganalisis perencanaan pengelolaan keuangan daerah dalam mendukung program pembangunan daerah, (5) merumuskan alternatif penggunaan anggaran yang memberikan manfaat optimal kepada masyarakat. Sesuai dengan judul, lokasi kajian ini adalah Kabupaten Bengkalis, dengan sumber data sekunder dirangkum dari APBD Kabupaten Bengkalis dan laporan pertanggungjawaban Bupati Kabupaten Bengkalis tahun anggaran 1998/1999 – 2003. Metode kajian ini menggunakan analisa rasio dan konversi anggaran. Hasil kajian menyimpulkan bahwa selama otonomi pengelolaaan keuangan daerah Kabupaten Bengkalis belum dikelola dengan efektif dan alokasi anggaran yang belum berpihak kepada masya rakat (adil) serta belum inovatifnya pemerintah daerah dalam mengelola keuangan (dilihat dari pendapatan, belanja dan pembiayaan). Hasil kajian ini membenarkan kesimpulan awal bahwa pendapatan daerah yang besar tidak berbanding lurus dengan usaha percepatan pembangunan daerah. Terakhir, dari kajian ini dibuat rancangan strategi membangun keuangan daerah yang dilihat dari tiga aspek keuangan daerah yaitu: (1) pendapatan, (2) belanja dan (3) pembiayaan, yang melahirkan tiga strategi membangun keuangan daerah yaitu: (1) membangun sistem keuangan daerah, (2) mengoptimalkan dana luar dan (3) audit internal.
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Judul: Impact of fiscal decentralization policy on regional economic and fiscal performances in bengkulu province: an econometric approach
Abstrak: The centralized development process during the last period of 25 years, in fact did not lead to equally distributed development results among regions. It has becru@great consideration to implement regional autonomy in Indonesia based on Law No. 22 and 25 of 1999 after that complemented by Law No.32 of 2004 conce&llng Regional Government, and Law No.33 of 2004 concerning balanced budg~etween the central and regional government. S"The objectives of this research are : (1) to assess sources of regional incom~s, expenditure allocation, fiscal capacity, and income distribution among Distri~ and Cities in the region, (2) to analyze factors influencing regional econotjic and fiscal perfonnance, and (3) to evaluate and to forecast impacts of fiscal ~entralization policy on regional economic and fiscal perfonnances. IDbis study is using pool data (time series data of 1993-2003 and cross sectio&data of three Districts and one City). The descriptive analysis, Williamson Index,~ econometric model, and historical simulation using various policy scenari>s and forecast were used to analyze the data. The Bengkulu Province RegioIjU Economic model was developed into a simultaneous equations consis§ng of 26 structural equations, 17 identity equations, and estimated by using l wo Stage Least Squares (2SLS) method. • QThe result shows that : (1) after implementation of the fiscal decentralization policy, the main sources of regional revenue is derived from the General Allocation Fund (DAU) whereas the Regional Own Income (PAD) were very less, the fiscal capacity were low, dependency on the central government were high, and improper income distribution among Districts and Cities; (2) the economic activities (PDRBS) will increase investment, however, if the interest rate, tax, and retribution increase on the contrary, investment will decrease; (3) after :fiscal decentralization, the regional economic and fiscal perfonnances in all Districts is most affected by reallocation of routine expenditure to agricultural sector expenditure, whereas in City an expansion of the DAU and infrastructure expenODure; and (4) the reallocation of routine expenditure into development expe~e on agriculture and infrastructure until 2010 will have much greate.r imp n regional economic and :fiscal perfonnances. • o increase the fiscal capacity, regional tax and retribution, and develo)ment expenditure expansion should be implementing. Whereas to increase the ~nal economic perfonnances are efficiency of routine expenditure in order to ~cp;ase the development expenditure especially aimed for infrastructure and agncuffi,lre sectors.
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Judul: Posisi Filogenetik Kura-Kura Carettochelys Insculpta  (Reptillia: Testudinata)
Abstrak: Carettochelys insculpta is an endemic freshwater turtle of southern Papua and northern Australia. Phylogenetic position of this turtle is remain unresolved until now. Most of the research conducted show close relationships of C. insculpta and members of Trionychidae family. However, some of the research show distance between C. insculpta and members of Trionychidae family. This research is conducted to analyze phylogenetic relationship between C. insculpta and other members of Testudinata using 12S rRNA, 16S rRNA, and both gene as markers. DNA samples were obtained from three different organisms of C. insculpta. Two species used as outgroups were Alligator mississippiensis and Iguana iguana. Phylogenetic analysis was carried out using Neighbor-Joining method with Felsenstein 1981 (F81) modeltest. A polytomy tree of Testudinata was produced by using 12S rRNA gene. However, analysis using 16S rRNA and both genes as markers confirmed that C. insculpta was located between the Chelonidae and the Trionychidae family.
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