Tata Kelola dan Akuntabilitas Hubungan Keuangan Pusat-Daerah dalam Pengelolaan Dana Keistimewaan DIY

Ailsa Daffa (Universitas Negeri Surabaya)
Aulia Fitri Ramadani (Universitas Negeri Surabaya)
Revienda Anita Fitrie (Universitas Negeri Surabaya)
Eva Hany Fanida (Universitas Negeri Surabaya)

Jurnal Ekonomi Kreatif Indonesia
Vol. 4 No. 3 (2026): August

ABSTRAK Hubungan finansial antara pemerintah pusat dan pemerintah daerah menjadi dasar utama dalam pelaksanaan desentralisasi fiskal di Indonesia. Sebagai bukti nyata, pemerintah pusat memberikan Dana Keistimewaan kepada Daerah Istimewa Yogyakarta (DIY) yang regulasi nya tertuang dalam Undang-Undang Nomor 13 Tahun 2012. Penelitian ini bertujuan untuk mengkaji sistem pengelolaan serta akuntabilitas pengelolaan Dana Keistimewaan DIY dalam konteks hubungan keuangan pusat dan daerah, sekaligus mengukur kontribusinya terhadap pembangunan wilayah dan pelaksanaan kewenangan istimewa yang dimiliki DIY. Penelitian ini menerapkan metode kualitatif dengan pendekatan studi kepustakaan yang dianalisis secara analisis deskriptif kualitatif dan analisis regulasi. Data penelitian bersumber dari bahan sekunder berupa peraturan perundang-undangan, jurnal ilmiah, laporan pemerintah, dan dokumen kebijakan. Teknik analisis yang digunakan yaitu studi dokumentasi dan triangulasi sumber data. Temuan penelitian menunjukkan bahwa pengelolaan Dana Keistimewaan telah terintegrasi dalam sistem Anggaran Pendapatan dan Belanja Negara (APBN) dan Anggaran Pendapatan dan Belanja Daerah (APBD). Program ini meliputi bidang pengembangan budaya daerah, penataan ruang wilayah, pengelolaan tanah, penguatan kelembagaan, dan pengisian jabatan kepala daerah. Program tersebut memberi dampak positif bagi pelestarian warisan budaya lokal, penguatan aparatur organisasi, dan percepatan pembangunan wilayah DIY. Namun demikian, masih terdapat beberapa tantangan berupa ketidakseimbangan pembagian pembangunan serta minimnya keterlibatan masyarakat dalam pengawasan program. ABSTRAct The financial relationship between the central government and local governments is the main basis for fiscal decentralisation in Indonesia. As a tangible example, the central government provides the Special Region of Yogyakarta (DIY) with Special Funds, the regulations of which are set out in Law Number 13 of 2012. This study aims to examine the management system and accountability of the Special Funds for DIY in the context of the financial relationship between the central government and the regional government, while also measuring its contribution to regional development and the implementation of the special powers held by DIY. The study employs a qualitative research method with a literature review approach, analysed using descriptive qualitative and regulatory analysis. The research data is sourced from secondary materials in the form of legislation, scientific journals, government reports, and policy documents. The analysis techniques used were document study and triangulation of data sources. The findings of the study show that the management of the Special Funds has been integrated into the system of the State Revenue and Expenditure Budget (APBN) and the Regional Revenue and Expenditure Budget (APBD). The programme covers the development of regional culture, spatial planning, land management, institutional strengthening, and the appointment of regional heads. The programme has had a positive impact on the preservation of local cultural heritage, the strengthening of organisational apparatuses, and the acceleration of development in the DIY region. However, there are still some challenges in the form of imbalanced development and limited community involvement in programme monitoring.