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p-Index From 2021 - 2026
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All Journal E-Jurnal Akuntansi
Novi Dirgantari
Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia
Economics, Econometrics & Finance

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Ecological Fiscal Transfers and Regional Environmental Performance: The Moderating Role of Economic Growth Nadia Triana Safitri; Novi Dirgantari; Sri Wahyuni; Edi Joko Setyadi
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p20

Abstract

This study examines the influence of Ecological Fiscal Transfers (EFT) and economic growth on regional environmental performance in Indonesia. Persistent environmental degradation—including deforestation, water pollution, and low Environmental Quality Index (EQI) scores—suggests a gap between ecological fiscal policy design and realised outcomes. Adopting a quantitative approach, the study uses secondary data from 32 local governments receiving EFT during 2021–2023. Multiple linear regression and moderation analysis are employed to assess the effects of EFT, economic growth, and their interaction on environmental performance. The results indicate that neither EFT nor economic growth has a statistically significant effect on environmental performance, and economic growth does not exhibit a moderating role. These findings underscore the limited effectiveness of current EFT implementation, which appears constrained by coordination challenges, budgetary inefficiencies, and institutional capacity. The study recommends strengthening inter-agency coordination and adopting performance-based evaluation mechanisms to support the design and implementation of more effective ecological fiscal policies.
Institutional and Economic Determinants of Ecological Fiscal Transfers in Indonesia Puput Anggraeni Saputri; Novi Dirgantari; Iwan Fakhruddin; Ani Kusbandiyah
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p10

Abstract

This research aims to identify the factors that determine the allocation of ecological fiscal transfer, including the size of local governments, biodiversity program diversity, and revenue sharing from natural resources. The sampling method employs purposive sampling and is analyzed using multiple regression analysis. The population of this research is the local government that plans and implements ecological fiscal transfers recorded in the DJPK of the Ministry of Finance in 2021-2023 with an analysis sample of 32 data that implement and plan ecological fiscal transfer. The findings of this study suggest that the size of local governments and revenue sharing from natural resources positively influence ecological fiscal transfer, while the diversity of biodiversity programs negatively impacts ecological fiscal transfer.
Co-Authors Ani Kusbandiyah Edi Joko Setyadi Iwan Fakhruddin Nadia Triana Safitri Puput Anggraeni Saputri Sri Wahyuni