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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan
Natanael Waraney Gerald  Massie
Universitas Indonesia
Economics, Econometrics & Finance

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ASSESSING FISCAL EFFICIENCY IN INDONESIAN REGIONAL GOVERNMENT FINANCIAL MANAGEMENT: A SLACK-BASED MEASURE AND MALMQUIST INDEX APPROACH Hans Victor Sitepu; Israfil Munawarah; Natanael Waraney Gerald  Massie
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 9 No 1 (2026): Jurnal Studi Akuntansi dan Keuangan, Juni 2026
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v9i1.910

Abstract

This study evaluates the fiscal efficiency of regional financial management in Indonesia during 2013–2023 and provides evidence to inform policy reform. Using panel data from 133 regencies/ municipalities in four populous provinces, this study applies output-oriented Data Envelopment Analysis (DEA) with Slack-Based Measure (SBM) and Malmquist Index models to measure static and dynamic fiscal efficiency. The findings show North Sumatra as the highest fiscal efficiency despite having the smallest average budgets, while West Java leads the fiscal performance frontier. The study calls for stronger central and provincial regulatory frameworks to improve spending allocation, absorption, and overall regional fiscal efficiency. It also contributes to the decentralization literature by offering evidence-based insights for adaptive and sustainable regional governance.
Co-Authors Hans Victor Sitepu Israfil Munawarah