Fiscal Decentralization Policy Analysis in Regional Budget Management in West Java Province
DOI:
https://doi.org/10.38035/jgia.v3i4.563Keywords:
Fiscal Decentralization, APBD, West Java Regional GovernmentAbstract
The process of transferring fiscal policy authority from the central government to local governments is referred to as fiscal decentralization, which includes aspects of revenue, expenditure, and regional financial management. The main purpose of this process is to regulate and supervise the source of revenue as well as the allocation of state expenditure. This study aims to evaluate the economic capabilities of the regions in West Java Province, especially in terms of Regional Original Revenue (PAD), which functions as the main source of financing for regional routine expenditure. In addition, the study also wants to measure the level of fiscal decentralization and the extent of dependence of the West Java regional government on funds from the central government. The research uses a qualitative approach with a focus on descriptive questions to describe phenomena based on existing facts. Data analysis was carried out by referring to various relevant literature. The results show that West Java has a fairly high level of fiscal decentralization, which is about 76% dependent on transfer funds from the central government. Most of the region's revenue still comes from central financial support. Therefore, effective budget management by the government is key to ensuring the welfare of the community and encouraging economic recovery.
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