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All Journal Jurnal Administrasi Publik dan Kebijakan (JAPK) Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Media Administrasi Jurnal Intelek Insan Cendikia
Indra Devian Lumban Gaol
Universitas Negeri Surabaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Kemandirian Fiskal Pemerintah Daerah Kabupaten Pacitan dalam Mengurangi Ketergantungan terhadap Transfer Pemerintah Pusat Naila Hanun Nazihah; Azkha Izatul Agista Putri; Indra Devian Lumban Gaol
Jurnal Media Administrasi Vol 11 No 1 (2026): April : Jurnal Media Administrasi
Publisher : Universitas 17 Agustus 1945 Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/jma.v11i1.3666

Abstract

This research aims to analyze the level of fiscal independence of Pacitan Regency by examining and linking it to its dependence on transfer funds from the central government. This study explores potential sectors that could be managed more optimally to contribute to Local Original Revenue (PAD). The method used in this research is a descriptive quantitative approach, utilizing secondary data, namely the Regional Budget (APBD) and Budget Realization Reports (LRA) sourced from the Directorate General of Fiscal Balance (DJKP). In addition to these sources, this research also employs a literature review of relevant journals. The analysis uses the regional financial independence ratio. The results of the analysis show that Pacitan Regency has a very high level of fiscal dependence, ranging between 85% and 89% from 2021 to 2025, although there is a gradual decline. The factors causing this condition are the low contribution of PAD, particularly from the tourism sector, as well as geographical factors such as mountainous terrain with underdeveloped infrastructure. This condition may lead to the flypaper effect and limit regional flexibility in development. This research recommends optimizing PAD from the tourism sector, improving regional financial governance, fostering collaboration with the private sector and the community, diversifying revenue sources, and gradually reducing dependence on transfer funds in accordance with the mandate of Law Number 33 of 2004.
Transparansi dan Pengawasan Keuangan Negara dalam Implementasi Program Makan Bergizi Gratis (MBG) Bening Tirta Wibowo; Friski Ardeka Sahda Rianestu; Indra Devian Lumban Gaol
Jurnal Media Administrasi Vol 11 No 1 (2026): April : Jurnal Media Administrasi
Publisher : Universitas 17 Agustus 1945 Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/jma.v11i1.3670

Abstract

As a priority program that utilizes a large portion of the state budget in its implementation, the Free Nutritious Meals (MBG) program that requires transparent and accountable financial management. This study examines transparency and state financial oversight in the implementation of the Free Nutritious Meals Program. It employs a qualitative approach based on a literature review of various policy sources, government reports, and relevant news coverage. The results of the analysis indicate that the government has made efforts to strengthen governance through the development of digital reporting mechanisms and by enhancing the capacity of program implementers via e-learning systems and financial reporting applications for a partners of the Nutrition Service Units (SPPG). Strengthening and greater transparency of information regarding the allocation and implementation of the program’s budget are needed to ensure public access, thereby realizing transparent and accountable public financial management in the implementation of the Free Nutritious Meals Program.
Pemerintahan Modern di Tengah Krisis Kepercayaan Publik dan Tantangan Transparansi Dheajeng Evita Azzahra; Mefara Aneira Adristi Purnomo; Meirinawati Meirinawati; Indra Devian Lumban Gaol
Jurnal Intelek Insan Cendikia Vol. 3 No. 04 (2026): April 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Krisis kepercayaan publik terhadap pemerintah menjadi salah satu tantangan utama dalam penyelenggaraan pemerintahan modern. Rendahnya tingkat kepercayaan ini umumnya dipicu oleh praktik birokrasi yang kurang transparan, lemahnya akuntabilitas, serta minimnya partisipasi masyarakat dalam proses pengambilan kebijakan. Artikel ini bertujuan untuk menganalisis bagaimana pemerintahan modern merespons krisis tersebut, khususnya melalui upaya peningkatan transparansi dan keterbukaan informasi publik. Metode yang digunakan adalah pendekatan kualitatif dengan studi literatur terhadap berbagai sumber relevan. Hasil kajian menunjukkan bahwa penerapan prinsip good governance, pemanfaatan teknologi digital, serta penguatan mekanisme pengawasan publik menjadi langkah penting dalam membangun kembali kepercayaan masyarakat. Namun demikian, implementasi kebijakan transparansi masih menghadapi berbagai kendala, seperti budaya birokrasi yang belum sepenuhnya terbuka dan keterbatasan kapasitas institusi. Oleh karena itu, diperlukan komitmen yang kuat dari pemerintah serta dukungan aktif masyarakat untuk menciptakan tata kelola pemerintahan yang lebih terbuka, responsif, dan terpercaya.
Peran Reformasi Birokrasi dalam Mewujudkan Tata Kelola Pemerintahan yang Efektif Sherly Nafilatul Zhahra; Nathenia Zefanya; Meirinawati Meirinawati; Indra Devian Lumban Gaol
Jurnal Intelek Insan Cendikia Vol. 3 No. 04 (2026): April 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Reformasi birokrasi merupakan komponen penting dalam mewujudkan tata kelola pemerintahan yang efektif di Indonesia, terutama di tengah tuntutan globalisasi dan digitalisasi pelayanan publik. Peran reformasi birokrasi dalam meningkatkan kinerja dan kualitas pelayanan pemerintah adalah subjek dari penelitian ini. Metode yang digunakan adalah deskriptif kualitatif, yang digunakan untuk mengkaji literatur dan menganalisis fenomena empiris. Studi menunjukkan bahwasanya reformasi birokrasi dapat meningkatkan efisiensi, transparansi, dan kepuasan masyarakat dengan menyederhanakan prosedur, menerapkan sistem merit, dan digitalisasi layanan publik. Meskipun demikian, berbagai hambatan dapat menghalangi pelaksanaanya termasuk resistensi terhadap perubahan, kekurangan sumber daya manusia, keterbatasan dalam infrastruktur teknologi, serta factor politik. Oleh karena itu, reformasi birokrasi sangat penting untuk meniingkatkan tata kelola pemerintahan yang baik, meskipun memerlukan penguatan kapasitas dan konsistensi kebijakan.
SINKRONISASI FISKAL DALAM KERANGKA HUBUNGAN KEUANGAN PUSAT-DAERAH DI KABUPATEN PASURUAN DI KABUPATEN PASURUAN Nadira Surya Shakina; Risma Ayu Pramesti; Indra Devian Lumban Gaol
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 2 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i2.1400

Abstract

This study analyzes fiscal synchronization within the HKPD framework under Law Number 1 of 2022, with Pasuruan Regency as the empirical case. The research addresses the persistent structural fiscal dependency of Indonesian regional governments despite over two decades of decentralization. Prior studies have predominantly focused on provincial-level fiscal decentralization or technical compliance rather than structural outcomes. Using a qualitative-descriptive policy analysis approach with secondary data from 2019 to 2023, this study evaluates the effectiveness of fiscal synchronization mechanisms, analyzes the empirical impact of HKPD implementation on the APBD revenue structure, and identifies multilayered structural barriers impeding sustainable regional fiscal autonomy. Findings reveal that the fiscal decentralization ratio remains critically low at an average of 20.92%, although regional tax revenue grew gradually from Rp360 billion (2020) toward a Rp471 billion target (2023). The study concludes that without structural reforms in regional tax administration, flexible transfer mechanisms, and genuine capacity-building investment, the HKPD Law risks producing only symbolic compliance rather than substantive fiscal autonomy.
THE ROLE OF THE TOURISM SECTOR IN REDUCING REGIONAL FISCAL DEPENDENCY IN PACITAN REGENCY Gian Bary Sutanto; Muhamad Irgi; Indra Devian Lumban Gaol
Jurnal Administrasi Publik dan Kebijaka (JAPK) Vol 6, No 1 (2026): Jurnal Administrasi Publik dan Kebijakan (JAPK)
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/japk.v6i1.30461

Abstract

The tourism sector in Pacitan Regency holds strategic potential for increasing Local Revenue (PAD). However, efforts to boost the region’s underdeveloped tourism potential often result in high fiscal dependence on central government transfers. This study aims to analyze the causes of high fiscal dependence in Pacitan Regency, a region with abundant tourism potential but the lowest PAD revenue in its region. This study employs a qualitative method using a documentary analysis approach. Data analysis was conducted using the Miles and Huberman interactive framework, which encompasses the stages of data reduction from official central and local government documents, data presentation, and drawing conclusions. The results indicate that Pacitan Regency’s fiscal dependency level falls into the very high category above 50%, accompanied by a declining trend in the tourism sector’s contribution to PAD over the past three years. This decline is attributed to two main issues: first, a governance issue where revenue from tourist attractions managed by BUMDes is recorded solely as Local Original Revenue (PADes) and does not directly contribute to the regency’s PAD; second, poor road access infrastructure, which has led to a decline in tourist visits. It can be concluded that the wealth of tourist destinations in Pacitan Regency has not yet been able to serve as an optimal driver of fiscal autonomy, resulting in obstacles to cross-sectoral coordination and a management model that has not been comprehensively integrated.
Co-Authors Azkha Izatul Agista Putri Bening Tirta Wibowo Dheajeng Evita Azzahra Friski Ardeka Sahda Rianestu Gian Bary Sutanto Mefara Aneira Adristi Purnomo Meirinawati Meirinawati Muhamad Irgi Nadira Surya Shakina Naila Hanun Nazihah Nathenia Zefanya Risma Ayu Pramesti Sherly Nafilatul Zhahra