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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Research and Development Student
Endro Sariono
Universitas Nasional
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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PRINSIP GOOD GOVERNANCE DALAM PENGELOLAAN KEUANGAN DAERAH PEMERINTAH KOTA DEPOK Endro Sariono; Marison Sitorus
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12128

Abstract

Pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) merupakan aspek krusial dalam pembangunan daerah, terutama dalam mewujudkan tata kelola pemerintahan yang baik (good governance). Prinsip-prinsip seperti efisiensi, transparansi, dan akuntabilitas sangat penting untuk menciptakan pengelolaan keuangan daerah yang bersih dan bertanggung jawab. Penelitian ini bertujuan untuk menganalisis pengaturan pengelolaan keuangan daerah oleh Pemerintah Kota Depok dan mengevaluasi sejauh mana pengelolaan tersebut sejalan dengan prinsip-prinsip good governance. Penelitian ini menggunakan metode deskriptif dengan analisis data sekunder, khususnya data Anggaran Pendapatan dan Belanja Daerah (APBD) Kota Depok. Hasil penelitian menunjukkan bahwa pengelolaan keuangan daerah Kota Depok telah memenuhi sebagian besar prinsip good governance, dengan regulasi yang telah sesuai dengan peraturan perundang-undangan. Namun, alokasi belanja infrastruktur masih belum mencapai target yang ditetapkan oleh Undang-Undang, dan perlu ditingkatkan dalam lima tahun ke depan. Kesimpulannya, meskipun terdapat beberapa aspek yang masih perlu diperbaiki, secara umum pengelolaan keuangan daerah oleh Pemerintah Kota Depok telah menunjukkan kemandirian finansial yang tinggi dan sejalan dengan prinsip-prinsip tata kelola yang baik.
The Sequential Dynamics of Indonesia's Decentralization Reform: Explaining Intergovernmental Power Redistribution through Faletti's Sequential Theory Anindita Irvan Wiryawan; Rosyid Ridlo Al-Hakim; Endro Sariono; Rifki Arif; Ady Setyo Nugroho
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 4 No. 2 (2026): Juni : Jurnal Ilmiah Research and Development
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v4i2.2060

Abstract

Indonesia has implemented one of the world's most ambitious decentralization reforms since the 1998 Reformasi, transferring extensive administrative responsibilities, fiscal resources, and political authority to regional governments. Despite these institutional changes, the redistribution of intergovernmental power remains contested. Existing studies primarily examine administrative, fiscal, and political decentralization as separate institutional dimensions, offering limited explanation of how their sequencing shapes long-term central–local power relations. This study analyzes Indonesia's decentralization reform through Faletti's Sequential Theory of Decentralization using a normative legal research design supported by historical institutional analysis. Primary legal materials, including constitutional provisions and decentralization legislation enacted between 1999 and 2022, were examined alongside relevant scholarly literature. The findings indicate that Indonesia's decentralization followed an Administrative–Fiscal–Political (A→F→P) sequence in which administrative responsibilities were transferred before fiscal strengthening and political consolidation at the regional level. This sequence expanded regional governmental functions while preserving the central government's strategic control over institutional development and policy coordination. The study demonstrates that reform sequencing provides a more comprehensive explanation of Indonesia's decentralization trajectory than analyses focusing solely on legal or fiscal reforms. It also extends the application of Faletti's framework to a unitary state outside Latin America, contributing a process-oriented perspective for understanding intergovernmental power redistribution in decentralized governance.
Co-Authors Ady Setyo Nugroho Anindita Irvan Wiryawan Marison Sitorus Rifki Arif Rosyid Ridlo Al-Hakim