Risqi Noor Hidayati Putri, Tiara Juniar Soewardi, Ringga Cendani

EVALUASI ANGGARAN BERDASARKAN PENDEKATAN KAPASITAS FISKAL (STUDI PADA KABUPATEN/KOTA DI JAWA TIMUR)

Introduction

Evaluasi anggaran berdasarkan pendekatan kapasitas fiskal (studi pada kabupaten/kota di jawa timur) . Evaluasi anggaran daerah Jatim berdasarkan kapasitas fiskal. Mayoritas daerah berkapasitas sedang, belanja pendidikan tertinggi. Penguatan kapasitas fiskal penting untuk meningkatkan kualitas layanan publik.

Abstract

Perkembangan penataan urusan pemerintahan berdampak pada kelembagaan dan manajemen sektor publik. Terdapat perubahan urusan wajib pemerintah daerah yang dituangkan dalam Undang-undang Nomor 23 Tahun 2014 sebagai revisi atas Undang-Undang Nomor 32 tahun 2004 tentang Pemerintahan Daerah. Dalam rangka mengetahui pemenuhan anggaran urusan pemerintahan wajib maka dilakukan penelitian ini melalui pendekatan kinerja keuangan daerah, analisa kuadran, dan estimasi data panel. Ditemukan bahwa kapasitas fiskal kabupaten/kota di Provinsi Jawa Timur didominasi oleh daerah berkapasitas fiskal sedang. Rasio kontribusi tertinggi adalah belanja pendidikan sedangkan rasio efektivitas tertinggi adalah belanja perumahan dan fasilitas umum. Kemudian, berdasarkan sebaran kapasitas fiskal dan kontribusi belanja, ditemukan bahwa daerah dengan kapasitas fiskal rendah dan kontribusi belanja urusan pemerintahan wajib rendah mendominasi yakni sebanyak 24 daerah serta terdapat hubungan yang signifikan antara kapasitas fiskal dengan belanja urusan pemerintahan wajib dalam pendidikan, kesehatan dan perlindungan sosial. Hasil ini mengindikasikan perlunya penguatan kapasitas fiskal sebagai strategi untuk memperbaiki kualitas layanan publik.

Review

This paper, "EVALUASI ANGGARAN BERDASARKAN PENDEKATAN KAPASITAS FISKAL (STUDI PADA KABUPATEN/KOTA DI JAWA TIMUR)", addresses a timely and critical aspect of local public finance: the evaluation of budgets for mandatory government affairs. In the context of significant legislative changes affecting regional government administration (specifically, Undang-undang Nomor 23 Tahun 2014), the study aims to assess how effectively districts and cities in East Java fulfill their mandated budgetary obligations. Employing a robust methodological framework encompassing regional financial performance analysis, quadrant analysis, and panel data estimation, the research provides a comprehensive examination of fiscal capacity and expenditure patterns in this important Indonesian province. The findings offer several important insights into the fiscal landscape of East Java's local governments. A central discovery is that the majority of districts and cities possess a medium fiscal capacity, suggesting a mixed but generally moderate ability to generate and manage their own resources. Disaggregating spending patterns, the study identifies education as having the highest contribution ratio among mandatory expenditures, while housing and public facilities spending demonstrates the highest effectiveness ratio. Crucially, the quadrant analysis highlights a significant challenge: 24 regions, representing the majority, fall into a category characterized by both low fiscal capacity and low contribution to mandatory government affairs spending. This is further substantiated by the finding of a significant positive relationship between fiscal capacity and spending on essential services like education, health, and social protection. This research offers valuable contributions to the literature on local government finance and public administration, particularly in the Indonesian context. Its strength lies in using multiple analytical approaches to provide a nuanced understanding of fiscal challenges and budgetary performance. The results carry significant policy implications, underscoring the urgent need for strategies aimed at strengthening fiscal capacity, especially in the numerous low-capacity regions. This enhancement is directly linked to improving the quality and coverage of public services, particularly in critical sectors where the study found a strong correlation. Future research could delve deeper into the specific factors hindering fiscal capacity in the identified low-performing regions, potentially offering more targeted policy recommendations for their development. The study thus serves as a strong call to action for regional policymakers.

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