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All Journal Al-Kharaj: Journal of Islamic Economic and Business 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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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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 Andi Novriansyah Diana Dewi Sartika, Diana Dewi Fransiskus Lucky Arif Wicaksana Lionardo, Andries M. Rifki Rahman M. Yoga Jusri Pratama Mega Nugraha Raniasa Putra