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INDONESIA
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
ISSN : 24603937     EISSN : 2549452X     DOI : 10.28986/jtaken
Core Subject : Economy, Social,
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara with registered number ISSN 2460-3937 (print), ISSN 2549-452X (online) is a scientific journal published by Directorate of Research and Development, The Audit Board of Republic of Indonesia (Badan Pemeriksa Keuangan RI). This journal was first published in 2015 and associated with Ikatan Akuntan Indonesia (IAI).Each submitted article will be reviewed by at least two reviewers. This journal publishes two numbers in one volume each year, with 5 articles in each number. This journal has been accredited by the Directorate General for Research Strengthening and Development, the Ministry of Research, Technology, and Higher Education, Republic of Indonesia (Peringkat 2) since year 2016 to 2020 according to the decree No. 21/E/KPT/2018.
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Articles 311 Documents
Effective public budgeting patterns for inclusive growth: Evidence from government spending in Sumatra Island, Indonesia Wibowo, Agung Septia; Istianah, Iis; Pasaribu, Bonar Cornellius
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Vol. 11 No. 2 December 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.1806

Abstract

Indonesia's persistent economic underperformance and pronounced socioeconomic inequality are issues that require your expertise. This investigation rigorously evaluates the mechanism by which reallocating, optimizing, and prioritizing public-sector financing can materially accelerate inclusive economic growth, elevate the aggregate quality of life, and mitigate differential growth on Sumatra Island. Your role in implementing the research findings is crucial. Utilizing the mathematical rigor of Data Envelopment Analysis and the predictive power of machine learning, the research systematically benchmarks budgetary efficiencies and success frontiers for the sectors of primary policy salience—namely, education, public health, and multi-modal infrastructure—across the plurality of municipal and regency jurisdictions. The empirical outcomes persuasively indicate that judicious, evidence-based investment in the identified sectors underwrites trajectories of sustainable development and enhanced welfare. The laboratory-derived policy inferences provide concrete, empirically grounded stewardship blueprints, furnishing budgetary officials with operational guidance for calibrating, sequencing, and justifying fiscal interventions, thereby institutionalizing narrow-variable, regionally calibrated strategies capable of yielding durable reductions in both the relative and absolute dimensions of Indonesian regional equity.

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