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East Kalimantan is well-know as natural resources-rich region, particularly associatedwith oil and gas. Since 2012, this province has been splited into two regions, EastKalimantan with 10 regencies/municipalities and the new province, North Kalimantan hasadministered 5 cities. Regional Budget (APBD) performanceshave been affected by thispolicy. This research aims to compare regional and local budget performances before andafter East Kalimantan split. It is confirmed that there were statistically differences betweenthose two regime periods, associated with decentralization ratio, interdependency ratio,and capital expenditure ratio, and unexpected expenditure ratio in East Kalimantanbudget. Meanwhile, it has been discovered that there were no statistically differencesbefore and after regional expansion in terms of all local budget ratio. Keywords :APBDPerformance, Regional Expansion, East Kalimantan Province,Financial Ratio |
