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