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All Journal Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Annals of Human Resource Management Research Studi Akuntansi, Keuangan, dan Manajemen Jurnal Pemberdayaan Ekonomi Jurnal Studi Pemerintahan dan Akuntabilitas Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Studi Ekonomi dan Kebijakan Publik
Syarif, Arman
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Physics Social Sciences

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The Effect of Fiscal Decentralization on the Performance of Regional Apparatus Organizations Yustianto, Dr. Benny Prakarsa; Epenetus, Abraham Josiah; Rozika, Tara Fitria; Syarif, Arman
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.3611

Abstract

Purpose: This study investigates the extent to which clearer and more structured fiscal decentralization regulations can reduce overlapping functions between government agencies, enhance the clarity of monitoring and evaluation mechanisms, and ultimately improve budget accountability at the regional level. In particular, the study assesses the influence of these regulatory improvements on the performance of Regional Apparatus Organizations (Organisasi Perangkat Daerah/OPD) and their institutional readiness to adapt to evolving decentralization policies and governance standards. Methodology/approach: This research adopts a literature review method, analyzing 15 previous research articles from Google Scholar and ResearchGate. The selected studies evaluate the performance of OPDs in Indonesia during the publication period from 2014 to 2024. Results/findings: Fiscal decentralization involves fund distribution and delegated authority to regions. Effective decentralization not only distributes power but also improves service quality and public participation. Evaluations should prioritize these aspects. Conlusion: Clear decentralization policies improve OPD performance and accountability but face challenges like regional disparities and limited capacity. Strengthening institutional readiness and coordination is essential. Limitations: Future research should examine specific impacts of decentralization on OPD performance and compare regions to identify influencing factors. Contribution: This study highlights trends, innovations, and challenges in fiscal decentralization, offering insights for policy reform and institutional development.
Co-Authors Agung, Martin Aditya Epenetus, Abraham Josiah Gumay, Nanda Fathiyah Harinsari, Ferdania Nanda Hendri , Hendri Nurul Kholifah, Nurul Pradana, M. Rafieq Adi Pramana Putra, Nanda Pramono, Arief Rozika, Tara Fitria Yahya Yustianto, Dr. Benny Prakarsa