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Siregar, Indra Saputra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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 Assel, Muhammad Ridhwan Maryam Sangadji Oktantiasari, Aisyah