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All Journal Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Indonesian Journal of Taxation and Accounting
Bhimo Rizky Samudro
Universitas Sebelas Maret, Indonesia
Economics, Econometrics & Finance Social Sciences

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Fiscal Transfers, Institutional Quality, and the Moderation Paradox: Panel Evidence from Indonesian Local Governments Muhammad Bagus Sistriatmaja; Yogi Pasca Pratama; Bhimo Rizky Samudro; Luthfi Sulthan Jauhary Lito; Mohammad Tawfik Bin Yakuub
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.476

Abstract

Purpose - This study investigates how regional institutional quality moderates the relationship between fiscal transfers and local government financial performance in Indonesia. Methods - The study uses panel data from 542 Indonesian local governments during 2015–2024. Fixed effects estimation, moderated regression analysis, IV-2SLS, and threshold regression are applied to test the transfer–performance relationship. Findings - Fiscal transfers significantly reduce fiscal autonomy, confirming the flypaper effect. Their effect on capital expenditure is mixed: fixed effects estimation shows a negative within-unit effect, while IV-2SLS indicates a positive causal estimate. The study identifies an institutional moderation paradox, where higher HDI strengthens the negative effect of transfers on fiscal autonomy. For capital expenditure, transfers have a positive effect at average HDI levels but become negative in the top 8% of regions. A preliminary transfer threshold of around 69% is identified, below which fiscal autonomy is more strongly weakened. Research implications - The findings suggest that institutional strengthening alone is insufficient to overcome fiscal dependency without reforming transfer incentives. The HKPD Law 2022 is associated with increased fiscal autonomy but reduced capital expenditure, requiring further causal investigation. Future studies should use direct governance indicators and formally validate the transfer threshold. Originality - This study provides an explicit moderation analysis across all Indonesian local governments over a decade. It contributes by documenting the institutional moderation paradox and identifying a preliminary fiscal transfer saturation point in Indonesia.
The Role of Zakat in Poverty Alleviation: A Study of the Impact of Zakat and the CIBEST Welfare Index Nurzidta Okta Rinanda; Bhimo Rizky Samudro; Mulyanto Mulyanto; Budi Kusumo Palgunadi Wibowo
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 19, No. 5 : Al Qalam (September 2025)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v19i5.4858

Abstract

This study aims to identify and analyze the role of zakat in poverty alleviation in Indonesia, focusing on the impact of zakat as measured by the Zakat Impact Assessment (KDZ) and the CIBEST Welfare Index. Using a quantitative descriptive analysis method with an ANCOVA approach, this study examines the relationship between these variables in the period 2018-2022. The results of the analysis indicate that zakat plays a significant role in poverty reduction and welfare improvement, with a greater impact in areas with higher welfare. However, the COVID-19 pandemic has had a significant negative impact on the effectiveness of zakat distribution, as reflected in a decrease in the KDZ level. The average KDZ during the study period was 0.503 and the average CIBEST was 0.297. Two-Way ANOVA analysis showed that the CIBEST variable significantly influenced KDZ (F = 4.273, p < 0.001), with a large impact (η² = 0.558), while the COVID-19 pandemic had a significant effect with a moderate impact (η² = 0.128). This study suggests that to increase the impact of zakat, there needs to be stronger synergy between zakat institutions, the government, and the community as well as the integration of zakat into broader development policies, especially in areas with high poverty rates.
Co-Authors Budi Kusumo Palgunadi Wibowo Luthfi Sulthan Jauhary Lito Mohammad Tawfik Bin Yakuub Muhammad Bagus Sistriatmaja Mulyanto Mulyanto Nurzidta Okta Rinanda Yogi Pasca Pratama