This study aims to examine and analyze the
level of regional financial capability in supporting the
implementation of regional autonomy in the North
Toraja Regency in 2014 - 2019. The research method
used in this research is quantitative descriptive. This
study seeks to calculate, describe and analyze the
financial component data of the North Toraja Regency
Government. The data analyzed in this study are data
sourced from the North Toraja Regency budget
realization report in 2014-2019, the North Toraja
Regency Locally-generated report in 2014-2019 and the
2014-2019 North Toraja financial report. The results of
this study conclude that financial capability does not yet
support the implementation of regional autonomy in
North Toraja Regency in 2014-2019. This is caused by,
among others: (1) The ratio of the degree of fiscal
decentralization is very less; (2) the financial
dependency ratio is very high; (3) The financial
independence ratio is very low and has an instructive
relationship pattern; (4) The effectiveness ratio of LGR
is less effective; (5) LGR efficiency ratio is less efficient;
(6) the ratio of routine ability indexes is very less; (7)
Locally-generated revenue (LGR) growth ratio is very
volatile.
Keywords : regional autonomy , locally-generated revenue , regional financial ability,