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p-Index From 2021 - 2026
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All Journal Journal of Economics Research and Policy Studies
Muhammad Hammam Mughits
Fakultas Hukum, Universitas Padjadjaran
Economics, Econometrics & Finance

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Desentralisasi fiskal dan pengaruhnya terhadap kinerja penyerapan belanja daerah di Indonesia Tomi Setiawan; Muhammad Farras Samith; Muhammad Hammam Mughits; Shifwah Murran Nashifa
Journal of Economics Research and Policy Studies Vol. 6 No. 1 (2026): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v6i1.3015

Abstract

This study examines the effect of fiscal decentralization on regional budget absorption performance in Indonesia, using panel data from 34 provinces for 2021–2023. The analysis method employed is fractional probit regression with the Mundlak approach, along with a robustness test using Quasi Maximum Likelihood Estimation (QMLE). The results indicate that fiscal decentralization, both in revenue and expenditure, has a positive, statistically significant impact on the probability of regional budget absorption. Regions with higher fiscal autonomy and higher expenditure-to-revenue ratios tend to exhibit better budget absorption performance. In addition, fiscal independence also contributes positively to expenditure absorption. Simultaneously, several control variables, such as population growth, show a positive effect, while others, including the unemployment rate, GRDP per capita, and population density, have a significant negative impact. These findings emphasize the importance of strengthening local fiscal capacity and regional institutional quality to improve budget management effectiveness and ensure the successful implementation of fiscal decentralization.
Co-Authors Muhammad Farras Samith Shifwah Murran Nashifa Tomi Setiawan