Analisis Tata Kelola Keuangan Tahunan Daerah sebagai Pilar Pembangunan Berkelanjutan di Kab. Bogor Jawa Barat 2025

Sri Ayu Nurul Fadilah (Universitas Negeri Surabaya)
Moh. Ramadhani (Universitas Negeri Surabaya)
Eva Hany Fanida (Universitas Negeri Surabaya)
Revienda Anita Fitrie (Universitas Negeri Surabaya)

Jurnal Social Society
Vol. 6 No. 4 (2026): Oktober - Desember 2026

Sustainable development at the regional government level requires effective financial governance to ensure that public resources are managed transparently, accountably, and oriented toward improving community welfare. This study aims to analyze the role of regional financial governance in supporting sustainable development in Bogor Regency until 2025. This research is important because regional governments still face challenges related to budget effectiveness, social inequality, and equitable distribution of development outcomes. This study employed a quantitative approach with a descriptive-causal design using secondary data for the 2021–2025 period obtained from the Directorate General of Fiscal Balance (DJPK) and the Central Bureau of Statistics (BPS). The data were analyzed through descriptive analysis and regression analysis to examine the contribution of regional financial governance to sustainable development indicators. The results show that Bogor Regency achieved 96.14% realization of regional revenue and 87.23% realization of regional expenditure at the end of 2025, indicating improved fiscal capacity and relatively effective budget management. However, several challenges remain, particularly in reducing gender inequality and improving community welfare, as reflected in the Gender Inequality Index and poverty indicators. The findings imply that strengthening regional financial governance requires not only increasing fiscal capacity but also improving budget allocation quality, transparency, accountability, and performance-based evaluation to ensure that public spending generates sustainable social, economic, and environmental benefits. The implication of this study is that local governments should optimize budget planning and implementation strategies to support inclusive and sustainable development. Therefore, this study aims to provide empirical evidence regarding how regional financial governance contributes to achieving sustainable development goals at the local government level, particularly in Bogor Regency.