Optimalisasi Pengelolaan Keuangan Daerah Melalui Cost Control Inklusif Untuk Mengurangi Disparitas Ekonomi
Article Sidebar
Main Article Content
Abstract
This research proposes an Inclusive Cost Control (CCI) framework to address fiscal decentralization failures in reducing Indonesia's regional economic disparities. Although authority delegation aims to enhance efficiency, budget allocation ineffectiveness and low productive spending remain structural challenges. Utilizing a Systematic Literature Review and Barro’s growth model analysis, this study integrates Cost Accounting systems with Performance-Based Budgeting within the Public Financial Management framework. Findings indicate that the CCI strategy enables local governments to rationalize non-critical operational costs to protect physical and human capital investments. CCI implementation is projected to increase public service effectiveness by 25% and infrastructure quality by 30%. By optimizing Value for Money, CCI serves as a strategic policy instrument to ensure pro-equity productive spending allocations. In conclusion, transitioning from short-term cost-cutting to structural cost control is vital to minimize the trade-off between fiscal efficiency and regional equity for the achievement of inclusive, fair, and sustainable regional economic development.
Downloads
Article Details
Section
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
How to Cite
References
Agussalim, Agussalim, Nursini Nursini, Sultan Suhab, Randi Kurniawan, Salman Samir, and Tawakkal Tawakkal. “The Path to Poverty Reduction: How Do Economic Growth and Fiscal Policy Influence Poverty Through Inequality in Indonesia?” Economies 12, no. 12 (November 21, 2024): 316. https://doi.org/10.3390/economies12120316.
Ammons, David N., and Dale J. Roenigk. Tools for Decision Making. London: Routledge, 2021. https://doi.org/10.4324/9781003129431.
Aswar, Khoirul. “Financial Performance of Local Governments in Indonesia.” European Journal of Business and Management Research 4, no. 6 (December 12, 2019): 1–6. https://doi.org/10.24018/ejbmr.2019.4.6.164.
Barro, Robert J. “Government Spending in a Simple Model of Endogeneous Growth.” Journal of Political Economy 98, no. 5, Part 2 (October 1990): S103–25. https://doi.org/10.1086/261726.
Darmawati, Elis Mediawati, and Syarifuddin Rasyid. “New Trends and Directions in Local Government Finance Research: A Bibliometric Analysis.” Public and Municipal Finance 13, no. 1 (June 28, 2024): 137–49. https://doi.org/10.21511/pmf.13(1).2024.11.
Farida, Nur. “Desentralisasi Fiskal, Pertumbuhan Ekonomi, Dan Ketimpangan Pembangunan Regional Di Kawasan Timur Indonesia.” Universitas Brawijaya, 2021. https://repository.ub.ac.id/id/eprint/191932/2/Nur Farida.pdf.
Floerkemeier, Holger, Nikola Spatafora, and Anthony Venables. “Regional Disparities.” In How to Achieve Inclusive Growth, 613–44. Oxford University PressOxford, 2021. https://doi.org/10.1093/oso/9780192846938.003.0017.
Guess, George M., and James D. Savage. “Comparative Budgeting.” In Comparative Public Budgeting, 1–32. Cambridge University Press, 2021. https://doi.org/10.1017/9781108182263.001.
Halawa, Lusia Lestina, Mira Sukma, Evlin Limbong, and Wahjoe Pangestoeti. “Pengaruh Kebijakan Desentralisasi Fiskal Terhadap Pertumbuhan Ekonomi Daerah Di Indonesia Dalam Hubungan Pemerintah Pusat Dan Daerah Terkait Keuangan Negara.” Studi Administrasi Publik Dan Ilmu Komunikasi 2, no. 1 (January 13, 2025): 43–53. https://doi.org/10.62383/studi.v2i1.102.
Haryati, Dwi Citra, Nurpiji Nurpiji, Gustina Masitoh, Wahyu Saputra, and Taufik Subarkah. “Analisis Efisiensi Belanja Modal Terhadap Pertumbuhan Ekonomi Daerah Di Indonesia : Pendekatan Data Panel.” GEMILANG: Jurnal Manajemen Dan Akuntansi 5, no. 3 (May 20, 2025): 139–53. https://doi.org/10.56910/gemilang.v5i3.2185.
Nath, Swaprava, and Tuomas Sandholm. “Efficiency and Budget Balance.” In Web and Internet Economics, 369–83, 2016. https://doi.org/10.1007/978-3-662-54110-4_26.
Nofrita, Mike, Sri Rahayu, Yudi Yudi, and Netty Herawaty. “Systematic Literature Review: The Influence of Regional Expenditure and Regional Revenue on Local Government Performance.” OPSearch: American Journal of Open Research 3, no. 6 (June 21, 2024): 147–54. https://doi.org/10.58811/opsearch.v3i6.121.
Nurfadila, Nurfadila. “Enhancing Public Financial Management through Performance Evaluation and Cost Systems.” Advances in Management & Financial Reporting 2, no. 1 (January 31, 2024): 24–35. https://doi.org/10.60079/amfr.v2i1.264.
Paso, Lorena Rivero del, Chloe Cho, and Ramon Narvaez Terron. “Making Cost Data Work for Public Financial Management.” IMF Working Papers 2025, no. 159 (August 2025): 1. https://doi.org/10.5089/9798229021470.001.
Priambodo, Aln Pujo, and Mohammad Ahlis Djirimu. “Government Intervention Strategy in Poverty Reduction: Study on the District and City in Indonesia Across 2016-2023.” Jurnal Bina Praja 16, no. 3 (December 2024): 489–508. https://doi.org/10.21787/jbp.16.2024.489-508.
Said, Siti Nur Reskiyawati, Anisatun Humairah Rais, and Intan Timur. “Analisis Kinerja Realisasi Anggaran Pendapatan Dan Belanja Pemerintah Kabupaten Gowa.” Advances in Management & Financial Reporting 3, no. 3 (September 27, 2025): 1111–28. https://doi.org/10.60079/amfr.v3i3.637.
Sanjaya, Natta. “Kebijakan Penganggaran Daerah Di Masa Pandemi Covid-19 (Studi Kasus Pada Pemerintah Daerah Provinsi Banten).” Jurnal Ilmu Administrasi: Media Pengembangan Ilmu Dan Praktek Administrasi 17, no. 2 (December 21, 2020): 273–90. https://doi.org/10.31113/jia.v17i2.608.
Shidqi, Farhan, and Zef Arfiansyah. “Good Governance and Corruption in Local Governments: The Role of Internal Control and Audit.” Jurnal Akuntansi & Auditing Indonesia 29, no. 1 (June 23, 2025): 1–11. https://doi.org/10.20885/jaai.vol29.iss1.art1.
Sosvilla-Rivero, Simón, María del Carmen Ramos-Herrera, and Juan J. Rubio-Guerrero. “Public Expenditure and Economic Growth: Further Evidence for the European Union.” Economies 13, no. 3 (February 21, 2025): 60. https://doi.org/10.3390/economies13030060.
Suparman, Suparman, and Muzakir Muzakir. “Regional Inequality, Human Capital, Unemployment, and Economic Growth in Indonesia: Panel Regression Approach.” Cogent Economics & Finance 11, no. 2 (October 9, 2023). https://doi.org/10.1080/23322039.2023.2251803.