approach in which law problems are explained
through field research. The researcher conducted in-
depth interview to all targeted household subjects. In
this research, the number of subjects that become
samples is 30 families which have represented data
according to PBDT 2015 and the Help Recipient
Replacement Data.
3 RESULT AND DISCUSSION
3.1 The Concept of Effectiveness
According to Effendy (Khadafi, 2017), effectiveness
is communication which its process achieve the
goals we set in accordance with the budgeted
expense, set time, and personnel which has been
determined. Campbell (Khadafi, 2017) mentioned
five prominent things that can be used to measure
this effectiveness namely program success, target
success, program satisfaction, input/output level, and
thorough target achievement.
3.2 Regional Financial Concept
In financial management, there are three main things
which are income, expenditure, and financing.
According to the Minister of Home Affairs
Regulations Number 113 Year of 2014 about
regional financial management guide, the income
source consists of regional income, regional fund,
retribution tax, regional fund allocation and financial
support. Meanwhile, the expenditure consists of
employee expenditure, goods/services expenditure,
and capital expenditure. Lastly, the financial consists
of financing receipts and financing expenses.
3.3 Jalin Matra
Jalin Matra program has several legal basis
including Government Regulation Number 6 Year
2014 about region, Government Regulation Number
43 Year 2014 hoe we implement Regulation Number
6 Year 2014 about region, Government Regulation
Number 58 Year 2005 about region financial
management, Minister of Home Affairs Regulation
Number 13 Year 2006, Number 37 Year 2007 and
Number 113 Year 2014 about region’s financial
management guidelines.
East Java Governor’s Regulation Number 13
Year 2016 about the general guidelines of Jalin
Matra program of domestic support for the poor
(RTSM) in East Java Province in 2016 mentioned
that Jalin Matra is a poverty countermeasure
program which has been performed by East Java
Province government based on the integrated data
update (PBDT, 2015) taken from poverty
countermeasure acceleration team (TNP2K) and
from loading East Java Province microdata that were
obtained by a census of name and address of
households with the lowest welfare status.
3.4 Financial Support
According to Yabbar (2015), the Government
Regulation Number 43 Year 2014 about
implementation rules and Regulation Number 5
Year 2014 Article 98 about region state that
provincial and district/regency governments can
provide financial support from their local budget to
the region needed. Financial support can be general
and special. The general financial support is given
to the region in order to assist the implementation of
local tasks. Whereas the special financial support is
established by the local government aid in order to
speed up the development of the region and for the
community empowerment.
The use of the Special Financial Assistance
(BKK) mechanism of Jalin Matra to the village
government has followed the prevailing laws and
regulations. However, in the Minister of Home
Affairs Regulation Number 113 Year 2014, Article
13 Paragraph 3 about regional financial management
guidelines, it is stated that the type of expenditure
only consists of personal expenditure,
goods/services expenditure and capital expenditure.
Because the money aid for the community is not yet
regulated by the Ministry of Home Affairs, the
financial support from the village to the community
cannot be given. In contrast, in the Minister of Home
Affairs Regulation Number 37 Year 2007 about
guidelines on village financial management stated
that village expenditure consists of direct
expenditure and indirect expenditure. Social
assistance and grants to the community are included
in indirect expenditure. Therefore, in 2016 the
assistance to the poor in the form of money aid was
changed into goods in accordance with the
applicable rules.
Thus, the use of a special financial support
mechanism of Jalin Matra to the Regional
Government has followed the rules of the applicable
legislation, but in Minister of Home Affairs
Regulation Number 113 Year 2014, Article 13
Paragraph (3) about regional financial management
guidelines, it is mandated that this type of budget is
only made up of employees budget, budget for
goods/services, and capital expenditures. Because