North Aceh Regional Innovation Policy in the face of reduced Regional Fiscal Capacity after the end operational PT. Arun. LNG

Through Law no. 11 of 2006 concerning the Government of Aceh. Aceh has very broad powers, especially in the area of fiscal decentralization, which allows the Aceh government to have greater discretion in maximizing its fiscal needs. The phenomenon that occurred in North Aceh is very paradoxical with the fact that the North Aceh Government experienced a very large budget deficit after the end of PT. Arun. LNG as a contributor to oil and gas revenue sharing. This study aims to find out what innovation policies are carried out by the North Aceh Regency Government to overcome the budget deficit after the end of PT. Arun LNG. The results of the study show that various policies have been carried out by the North Aceh government but are still short-term in nature. So it can be concluded that the North Aceh Government does not have Social Accountability in implementing Aceh's Special Autonomy. In the Medium-Term Development Plan, a major policy that is substituted for income that will be lost after the end of the operations of PT. Arun.LNG so that the budget deficit can be overcome and the regional fiscal gap does not become negative. Keyword :Inovation, Regional Fiskal, Government

forms. ( Jazuli, 2007: xviii ) So that with the regional autonomy policy, the region will grow and develop according to the characteristics and potential of each. The pattern of dependence with the central government will decrease along with the birth of regional innovation and creativity, which is driven by regionalleaders. This is in line with the statement of Widjaya (2002:7) who also said that through regional autonomy it is hoped that the regions will be more independent in determining all theiractivities and the central government is expected not to be too active in regulating regions with a centralized pattern.
Aceh Province in implementing decentralization or regional autonomy policies is different from other provinces in

Data Analysis Techniques
Planned in this study d ata were analyzed qualitatively by using a model of descriptive analys . Glaser and Straus (Faisal, 1999: 198) suggested that descriptive analysis through the following procedures:

Results and Discussion
Local government innovation in the era of regional autonomy, is something that must always be considered by local governments to increase the capacity of local governments in realizing political and social accountability to advance their regions in the context of strengthening local government. With regard to regional financial policies, it is very important to create a positive fiscal gap.
The problem of the budget deficit in the North Aceh Regency Government should have been anticipated well in advance, this indicates that the capacity of the Regional Government in carrying out its functions is very poor. This is in line with the view of Peter Drucker (1986) who argues that every organization needs a core competence, namely an innovation that is planned to solve various regional problems. Innovation will drive organizational growth, increase future success, and is the engine that allows billion, this will have an impact on regional financial performance.
Regional financial performance seen from the revenue side (fiscal availability) is the ability of the region that is available purely from PAD. The ratio of PAD to Total Regional Revenue shows the fiscal independence of a region. The higher the contribution of PAD, the higher the ability of local governments to implement decentralization. The formulation of the degree of Fiscal Decentralization proposed by Halim (2008:262), is to compare the percentage of PAD and total regional revenues, so that to maximize regional financial performance, innovative and actual policies are needed.
The actual policies carried out by the North Aceh government at this time are through the submission of regional debt and streamlining the organizational structure for budget efficiency. After an evaluation of the  (2017) states that the results of the analysis of the financial ratios of a regional budget can be used as a benchmark in order to: a) Assess regional financial independence in financing the implementation of regional autonomy; b) Measuring effectiveness and efficiency in realizing regional income; c) Measuring the extent to which local government activities spend local revenues; d) Measuring the contribution of each source of income in the formation of regional income; and e) Observing the growth/development of income and expenditure acquisition during a certain period of time. Thus, social accountability is needed as a form of longterm innovation in regional financial management.

Recommendation
The regional debt policy and streamlining of the organizational structure as implemented by the North Aceh government are insignificant short-term innovations, meaning that the budget deficit will always cover the North Aceh APBK, and this is evident from the North Aceh Perbub