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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar CENDEKIA : Jurnal Ilmu Pengetahuan SOCIAL : Jurnal Inovasi Pendidikan IPS
ERIZONA, WAWAN
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Journal : Pendas : Jurnah Ilmiah Pendidikan Dasar

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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.
ANALISIS KEBIJAKAN FISKAL DAERAH: KAJIAN TERHADAP PERDA KOTA PADANG PANJANG NOMOR 4 TAHUN 2023, PERDA NOMOR 1 TAHUN 2024, DAN PERDA NOMOR 3 TAHUN 2024 Erizona, Wawan; Frinaldi, Aldri; Asnil, Asnil; Putri, Nora Eka
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Build
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.34888

Abstract

This study aims to analyze the direction, effectiveness, and continuity of the fiscal policy of the Padang Panjang City Government as regulated in three main legal instruments: Regional Regulation (Perda) Number 4 of 2023 on the 2024 Regional Budget (APBD), Perda Number 1 of 2024 on Regional Taxes and Levies, and Perda Number 3 of 2024 on the Amendment to the 2024 Regional Budget. This research employed a qualitative descriptive approach using document analysis and triangulation of recent academic literature. The findings reveal that the 2024 regional budget structure remains heavily dependent on central government transfers (81.8%), while locally generated revenue (PAD) contributes only 18.2%. However, the implementation of digital-based local tax policy under Perda Number 1 of 2024 and productive expenditure reallocation under Perda Number 3 of 2024 demonstrate a strong commitment to fiscal efficiency and transparency. The study concludes that Padang Panjang’s fiscal policy aligns with the principles of prudential fiscal management, though institutional capacity and financial digitalization need strengthening to achieve sustainable fiscal autonomy.
Co-Authors Afrinaldi, Aldri Aldri Frinaldi Asnil Asnil Fitrisia, Azmi Hendra Naldi Lince Magriasti Nora Eka Putri Siti Fatimah