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Transformation of Regional Revenue Service Quality Based on Good Governance in Supporting Education Development in Sigi Regency Andi Murfiqien Latjuba; Abdul Rivai; Intam Kurnia; Mustainah
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 2 (2026): June
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i2.3664

Abstract

This study examines how regional revenue governance in Sigi Regency, Central Sulawesi, aligns with good governance principles and what its contribution is to education sector development. Local own-source revenue (PAD) consistently accounts for only 5–7% of total regional income, while total revenue grew from approximately Rp 1.02 trillion in 2020 to Rp 1.41 trillion in 2024. The study employed a qualitative descriptive approach, gathering data through in-depth interviews with eighteen informants across the Regional Secretary’s Office, the Regional Financial Management Agency (BPKD), the Education Office, the Regional Legislative Council (DPRD), village heads, and community members. Documents including APBD reports, LKPD financial statements, and BPK audit records were also analysed. Triangulation of sources and methods ensured data validity. Findings reveal that the transparency and accountability dimensions have shown meaningful progress through routine financial reporting and BPK audits, with education budget realization rates consistently above 95%. However, community participation in budget planning remains procedural rather than substantive, and geographic inequities in education quality between urban and remote sub-districts persist despite improving aggregate indicators. This study introduces the ‘Governance Transformation’ framework as a novel theoretical contribution, arguing that revenue governance quality not budget volume alone is the primary determinant of education development outcomes in resource-constrained regional governments. The study recommends restructuring participatory mechanisms, adopting geographic need indices in budget formulas, developing community fiscal literacy programs, and piloting community-based education expenditure monitoring systems.
Co-Authors 2018, Agus Abd. Hamid Abdul Rivai Abu Tjaya Adji, Vita Adonia Adriansa, Muhammad Wandi Akbar Akbar Al Munawwara Alamsyah, Andri Aldi Amalia, Miftah Amalia, Rezki Anang Ma’ruf Anasa, Tiansi Andi Asri Cahyani Andi Belgratia Bubun Bandaso Andi Murfiqien Latjuba Anesyana, Dewi parwati Anggraeni, Intan Kusuma Apriani, Sitti Hardiyanti Ardianti, Meri Asran, Asran Aulia Farida Aura, Audietya Chantieka Aviliani, Aviliani Azwar Azwar Bakri, Nuraini Borman, Mohammad Riski Christin, Vernanda Dandan Haryono Daswati Daswati Desy Desy, Desy Devina, Adhe Dg. Masiga, Muhammad Anshar Diva, Diva Dwitama, Rezdha Dyo Moh Sabda Fahrial, Abd Azis Fani Fani Farista, Gita Fatahillah, Raihan Fathur Rahman Fiki Ferianto Fikra Fikra Fildayana, Fildayana Fransiska, Aprilia Friscia Novianti Setiawan Hardianti, Dina Harmain, Moh. Fadli Sumarwanto hartawan Hasbullah Hasbullah Hasbullah Hasbullah Hasbullah Hermiati, Hermiati hidayatullah, feby kalsum Hj Mustainah I Wayan Indrawan Ikram, Dzul Jalali Indah Amalia Intan Intan Intan Kumbayoni, Ni Gusti Putu Irwan Waris Jery Devano Juniani, Hanifa Kurniawan, Rendy Kusuma, Elvina Zerlinda Lahaku, Jesika Olivia Lahay, Marthiana Lidia Olivia Balanda Lufira, Lufira M. Nur Alamsyah, M. Nur Manda, Manda Mandarlangi, Megawati A. Mangasing, Nasir Mardhatilla, Zakia Mastang, Mastang Matimpas, Daniel Charis Maulidina, Cantika Mayusa, Askar Meinar Meinar Moh. Efendi, Moh. Moh. Royfandi Mohamad Cahyadi Mohammad Arief Bachtiar Mohammad Irfan Mohammad Irfan Mufti Mohammad Kasim Buluade MUHAMMAD AGIL Muhammad Arief Muhammad Irfan Muhammad Khairil Munari Mustaina N Mustainah Mustainah Mustainah Mappatoba Nabilla, Desyha Nasrullah Nasrullah Ni Nyoman Wartati Novitasari Novitasari Nuraisyah Nuraisyah Nuraisyah Nurhayati Nurhayati Pasindringi, Andi Pratiwi, Komang Senja Putra Pratama Putri, Azmi Mardia Rachmad Rachmad Rafli, Moh Rahma, Deslya Wati Rahmawati Halim Riskiyani, Riskiyani Riyanti, Rivani Arva Royna, Nanda Aprilia Ruben Gusran Willem Ruliyanti Safana, Nabila Safitri, Aura Ramadhani Salingkat, Syarif Santrillah, Amelia Seniwati Seniwati, Seniwati Septiara, Siti Anadya Sinta Maryam, Sinta Siti Nur Aziza Siti Nurfadila Slamet Riadi Slamet Riadi Steven Sukarno, Moh. Suci Handayani, Suci Susiyanti, Susiyanti Syahruddin Hattab Syaputra, Agung Syarif Permana Salingkat T Pae, Novining Tala’a, Nadia I Telly Anggreani Toneke, Meyriska Chatrine Veronika, Indah Wiwinarsih, Wiwinarsih Wulandari Wulandari Yorensia Resti Yulianti Pakiding Yulizar Pramudika Tawil Zulvina