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Journal : Pendas : Jurnah Ilmiah Pendidikan Dasar

LITERATUR REVIEW : DAMPAK DESENTRALISASI FISKAL TERHADAP TATA KELOLA DAN KINERJA PEMERINTAH DAERAH DI INDONESIA Erizona, Wawan; Frinaldi, Aldri; Magriasti, Lince; Hendra Naldi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.34585

Abstract

Fiscal decentralization is a major component of Indonesia’s governance reform, intended to improve public service efficiency, strengthen accountability, and promote equitable development. This paper describes the relationship between fiscal decentralization, local government capacity, and accountability, as well as their implications for public service quality, poverty alleviation, and fiscal disparities. Using a descriptive literature-based approach, this study synthesizes empirical findings from national and international peer-reviewed research relevant to the Indonesian context. The findings reveal that fiscal decentralization can enhance public service delivery and regional development when accompanied by strong institutional capacity, robust accountability systems, and performance-based fiscal transfer mechanisms. Conversely, in regions with weak administrative capacity, decentralization tends to increase recurrent spending and potential corruption. Policy reforms in fiscal design and local governance are essential to ensure the effectiveness and equity of fiscal decentralization.
Co-Authors Abianza, Erza Adam Prima Afriani, Rini Ahmad Nurhuda Aldri Frinaldi Anak Agung Istri Sri Wiadnyani Andeskoli, Oriza Anisa Yulia Ariwinata, Yuda Aygilia, Aprina Azfirmawarman, Dony Azizah, Nur Aqlia Azwar Ananda Bellian Putri Mania Bima Villabodi Candrika Dwi Putra Cyindi Noviani David Oktavianus Putra Diahatra, Raras Faiqa Diana Putri Nengsi Efendi, Tifani Ega Karlina Eka Vidya Putra Endro, Eki Erda Fitriani Erda Fitriani ERIZONA, WAWAN Erniwati , Erniwati Erniwati Erniwati Erniwati Erniwati Etmi Hardi Fajria, Rahmah Feni Suarti Ningsih Finni Fajri Mulyani Firman Firman Fitri Febrianti Fitrisia, Azmi Gandi, Indra Muhammad H Hadiyanto Habil Ramanda Haiqal, M Fikri Handraini, Helti HENDRO SURYAWAN Heris Wanjoni Kardina, Mutia Khairul Nizam Kharles Kharles Kinul Kinul laridho syahmitra Lathifah, Hilma Latifa, Asma Lince Magriasti Lince Yendra, Lince Lionar, Uun M.Bima Saputra Maria Montessori Maya Aulia Putri Meri Erawati Mestika Zed Mira Liswar Mitha Arisetya Mudhoffar, Khosyi Muhammad Aidil Mutia Fadila Najmi Najmi, Najmi Nandia Wati Nasution, Annisa Annida Nengsi, Diana Putri Nora Susilawati Novia Tutut Andriana Ofianto, Ofianto Oftia, Desti Nur Oktavia, Yelvi Ompi, Ezra Olly Opianto Opianto Opianto, Opianto Oxyandri, Fristanty Primadona Primadona Primadona Rani Zulhitria Ranti nazmi Ray Silva Ray Silva Refni Yulia Reno Fernandes Ridho Bayu Yefterson Rio Mastri Ririn Dwi Cahyani Rusdi Satria Okatavianus Saumia, Zulfa Sendika, May Shafa Wulan Nacjwa Shalina Shalina Shalina, Shalina Silva, Ray Siska BR Damanik Siska Novianti Siti Fatimah Srisaparmi, Srisaparmi Surtani Surtani Surya Prahara Syabikul Khairi Syafrina, Yelda Syawitri Adelaida, Ariola Vanny, Dasti Veronika, Mutiara Rejani Vicky Kurniawan Wangi, Annisa Wiediapandan Widya Sari Yefterson, Ridho Bayu Yesi Aulia Putri Yola Isvanli Yuda Ariwinata Yulfa, Arie Yundari, Yundari Yunedi, Jefri Zinda Winarfi ZK Abdurahman Baizal Zulfahmi Zulfahmi Zulfani, Cica Zulhitria, Rani