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All Journal Al-Kharaj: Journal of Islamic Economic and Business SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Daengku: Journal of Humanities and Social Sciences Innovation Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) SocioEdu: Sociological Education
Alfitri
Universitas Sriwijaya
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CAPACITY AND TRANSFORMATION OF THE ROLE OF UNEXPECTED EXPENDITURE (BTT) IN REGIONAL FISCAL UNCERTAINTY: A SYSTEMATIC LITERATURE REVIEW Fransiskus Lucky Arif Wicaksana; Alfitri; Raniasa Putra
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 4 (2026): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19486311

Abstract

Unexpected Expenditure ( BTT) is instrument fiscal in Budget Regional Income and Expenditure (APBD) which is designed For respond condition emergency and uncertainty that is not can predicted . Although own role strategic as buffer fiscal area , various study show findings that are still fragmented related effectiveness and implementation of BTT. Research This aim For synthesize existing literature to understand​ dynamics regulation , transformation role , capacity fiscal , as well as governance challenges​ in implementation of BTT in government area . The method used is a Systematic Literature Review (SLR) by following PRISMA protocol . Search process literature done through the Google Scholar and Scopus databases using Publish or Perish instrument with range publication 2020–2025 . Of the 635 identified documents , the selection process produced 25 articles that meet the requirements criteria inclusion For analyzed . The data was analyzed use approach synthesis thematic that produces four theme main , namely : dynamics regulation and compliance administrative , transformation BTT's role in multi- disaster response , capacity fiscal and performance budget , as well as governance challenges​ operational . Research results show that BTT has experience transformation from the budget post passive become instrument more fiscal​ adaptive in respond various crisis , including disaster natural and non- natural . However , the effectiveness its implementation Still face various obstacle structural like volatility regulations , limitations capacity execution bureaucracy , validity of recipient data benefits , as well as limitations competence source Power humans . In addition , the non-cumulative design of the BTT causes remainder budget No can accumulated as a reserve fund term long . Therefore that , is necessary reorientation policies and strengthening governance capacity so that BTT can functioning optimally as​ instrument resilience fiscal area .
Co-Authors Abdul Nadjib Aisyah Anggun Lestari Alamsyah Alamsyah Andi Novriansyah Diana Dewi Sartika, Diana Dewi Fransiskus Lucky Arif Wicaksana Lionardo, Andries M. Rifki Rahman M. Yoga Jusri Pratama Mega Nugraha Raniasa Putra Slamet Widodo Wawan Setiawan Wilson Efendi Zamzani Zamzani