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Maryam Sangadji
Fakultas Ekonomi Dan Bisnis Universitas Pattimura, Ambon, Indonesia
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 1 
Evaluation Of Local Revenue As An Instrument Of Regional Fiscal Strengthening In The Maluku Islands: Elasticity And Effectiveness Approach Sangadji, Maryam; Siregar, Indra Saputra; Oktantiasari, Aisyah; Assel, Muhammad Ridhwan
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 2 (2025): e-JEBA Volume 12 Number 2 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i2.53715

Abstract

This study aims to 1) Analyze the level of elasticity of local own-source revenue (PAD) to gross regional domestic product (GRDP), 2) Evaluate the level of effectiveness of PAD target achievement and 3) Assess the role of PAD in strengthening regional fiscal capacity. Through the elasticity and effectiveness approaches, the results show 1) the elasticity of PAD to GRDP in Maluku Province shows a moderate average value (1.13), but there are significant disparities between regions. Ambon City and MBD were highly volatile, while SBT recorded negative elasticity; 2)  The effectiveness of PAD in Maluku Province and Ambon City was high and stable, while Central Maluku and Southwest Maluku showed low and fluctuating effectiveness. East Seram Regency recorded very high but inconsistent effectiveness, driven by incidental revenues, which reflects the lack of a strong regional fiscal capacity structure. The degree of fiscal decentralization in Maluku Province and the four districts/municipalities is still classified as low to very low, with the dominant pattern of fiscal relations being “instructive” and “consultative”. This reflects limited regional fiscal capacity and high dependence on central transfers, especially in district areas such as East Seram and Central Maluku.
EVALUATION OF LOCAL REVENUE AS AN INSTRUMENT OF REGIONAL FISCAL STRENGTHENING IN THE MALUKU ISLANDS: ELASTICITY AND EFFECTIVENESS APPROACH Sangadji, Maryam; Siregar, Indra Saputra; Oktantiasari, Aisyah; Assel, Muhammad Ridhwan
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 2 (2025): e-JEBA Volume 12 Number 2 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i2.53715

Abstract

Penelitian ini bertujuan untuk 1) Menganalisis tingkat elastisitas Pendapatan Asli Daerah (PAD) terhadap Produk Domestik Regional Bruto (PDRB), 2) Mengevaluasi tingkat efektivitas pencapaian target PAD dan 3) Mengkaji peranan PAD dalam memperkuat kapasitas fiskal daerah. Melalui pendekatan elastisitas dan efektivitas, hasil menunjukan 1) elastisitas PAD terhadap PDRB di Provinsi Maluku menunjukkan nilai rata-rata moderat (1,13), namun terjadi disparitas signifikan antarwilayah. Kota Ambon dan MBD sangat fluktuatif, sementara SBT mencatat elastisitas negatif; 2) Efektivitas PAD di Provinsi Maluku dan Kota Ambon tergolong tinggi dan stabil, sedangkan Maluku Tengah dan Maluku Barat Daya menunjukkan efektivitas rendah dan fluktuatif. Kabupaten Seram Bagian Timur mencatat efektivitas sangat tinggi namun tidak konsisten, didorong oleh penerimaan insidental, yang mencerminkan belum kuatnya struktur kapasitas fiskal daerah. Derajat desentralisasi fiskal di Provinsi Maluku dan empat kabupaten/kota masih tergolong rendah hingga sangat rendah, dengan pola hubungan fiskal yang dominan bersifat “instruktif “dan “konsultatif.” Hal ini mencerminkan keterbatasan kapasitas fiskal daerah dan tingginya ketergantungan pada transfer pusat, khususnya di wilayah kabupaten seperti Seram Bagian Timur dan Maluku Tengah.
Co-Authors Abdul Basir Ahmadi Seram Ali Tutupoho Amirudin Amirudin Andre Sapthu Anggita Rahma Tika Anton Priyo Nugroho Arsan, Muhammad Romy Assel, Muhammad Ridhwan Basmuru, Djohan Basuki, Ferry H Basuki, Ferry H. Bugis, Muhammad Desry Jonelda Louhenapessy Diah Wahyuningsih Dian Indah Sari Djufri Pattilouw Djufri R. Pattilouw Djufri Rays Pattilouw Djufri Rays Pattilouw Duwila, Ummi Dwi Hariyanti Ekron Rupisiay Engko, Pierre Fernic Erly Leiwakabessy Fadhil Shafriandi Ramli Fahrudin Ramly Fahrudin Ramly Fahrudin Ramly Farida Ariyani Hehanusa Fredy H. Louhenapessy Hahury, Hendri Dony Hehanussa, Solami J. Hendry Dony Hahury Ismail Izaac T. Matitaputty Izaac T. Matitaputty Izaach Tonny Matitaputty Jamaludin Samak Jeanee Belthia Nikijuluw Jeanee Nikijuluw Jefry Gaspersz Jolyne Myrell Parera Jopie Tamtelahitu Kevin Hermanto Tupamahu Latuheru, Anita Latupono, Hapsia Leasiwal, Teddy Ch. Lussi R Loppies Lussi R. Loppies M. K. Tupamahu Magfirah Nahda Latupono Maimuna Talaohu Maria K. Tupamahu MATITAPUTTY, I. T. Matitaputty, Izaac T. Matitaputty, Izaac Tonny MATITAPUTTY, Izaac Tony Mauwa Latupono Muhammad Badrun Sangadji Muhammad Bugis Muhammad Ridwal Assel Muspida Muspida Muspida Muspida Muspida Muspida, Muspida Nada, Novianti Mariana Nikijuluw, Jeanee B. Ninik Endang Purwati Novita Suara Nugroho Prihantoro Nuraida Masbait NURLETTE, Nur Ali Oktantiasari, Aisyah Ollong, Ulfa E. R. Oppier, Hermi . Padli Pandji Harsanto Pattilouw, Djufri Pattilouw, Djufri R. Pattilouw, Djufri Rays Pattimahu, Terezia V Pierre Fernic Engko Ramly, Fahrudin Ratih Fitriyanti Djalangkara Retno Sari, Nur Aidah Binti Risal Wally Risnawaty Risnawaty Rumerung, Dientje Rupisiay, Ekron Ruslan Y. Wailissa Sahrul Sahrul SALAMPESSY, Zainab Salomi J. Hehanussa Samuel PD Anantadjaya Sherly Ferdinandus Sherly Ferdinandus Siregar, Indra Saputra Sri Dewi Nurlette Sri Djamilah Stelamis Metekhoy Stellamaris Metekohy Suara, Novita Suluh Priyosahubawa Suriani, Seri Syawal Zakaria Tamtelahitu, Jopie Tuhumury, Harry A. Tupamahu, M. K. Ulfa E. R. Ollong Usmany, Paul Usmany, Paulus Wailissa, Ruslan Yusuf Warella, Olivia Nelyan Yulianti Yurinawati, Dwi Evita Yusuf Wana Sanjaya Yusup Wana Sanjaya Yuyun Yuniarti Layn Zulaiha Kapitanhitu, Siti