Published: 2026-04-01
Disparitas Fiskal Daerah Antara Kebutuhan dan Kapasitas Kabupaten Sumbawa Tahun 2019-2024
DOI: 10.35870/jemsi.v12i2.6231
Abstract
This study aims to analyze the fiscal disparity between fiscal capacity and fiscal needs in Sumbawa Regency from 2019-2024. The method used is descriptive quantitative with secondary data from the BPKAD and BPS of Sumbawa Regency, including data on GRDP, APBD, population, and the number of sub-districts. The research variables include fiscal capacity, fiscal independence ratio, fiscal dependency ratio, degree of fiscal decentralization, and fiscal needs. The results show that Sumbawa Regency's fiscal capacity is relatively low with a ratio of 1.035 and an average fiscal independence ratio of only 15%. Conversely, the fiscal dependency ratio is high at 85%. Fiscal needs increase significantly along with population growth and public spending: regional spending increases from IDR 1.834 trillion to IDR 2.033 trillion in 2024, with percapita expenditure increasing from IDR 1.098 million to IDR 1.288 million. Therefore, Sumbawa Regency needs to streamline operational spending, especially employee spending, by adjusting the policy of cutting TKD by around 24.8% in the 2026 Draft State Budget. The regional government must explore the real potential of PAD based on Sumbawa's leading sectors with specific and measurable strategies based on that potential, rather than simply following targets, in order to support sustainable fiscal policies in the region.
Keywords
Fiscal Disparity; Fiscal Capacity; Fiscal Decentralization; Fiscal Independence; Fiscal Dependence
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 12 No. 2 (2026)
-
Section: Articles
-
Published: 2026-04-01
-
License: CC BY 4.0
-
Copyright: © 2026 Authors
-
DOI: 10.35870/jemsi.v12i2.6231
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem.
Safira Aisya Rifa, Universitas Mataram
Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Mataram, Mataram, NTB, Indonesia.
Himawan Sutanto, Universitas Mataram
Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Mataram, Mataram, NTB, Indonesia.
Ali Akbar Hidayat, Universitas Mataram
Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Mataram, Mataram, NTB, Indonesia.
-
Ayu, S., Puspita, K., & Rohman, A. (2025). Pengaruh efisiensi dan efektivitas penerimaan pajak dan retribusi daerah terhadap peningkatan PAD dengan jumlah penduduk sebagai variabel moderasi pada pemerintah Kota Provinsi Jawa Tengah. Dipenogoro Journal of Accounting, 14, 1–12.
-
BPKRI. (2022). Undang-undang Nomor 1 Tahun 2022: Lembaran Negara Republik Indonesia Nomor 6757, 104172, 1–143.
-
BPKRI. (2023). Peraturan Pemerintah Republik Indonesia Nomor 37 Tahun 2023 tentang Pengelolaan Transfer Ke Daerah, 142608.
-
Deslina. (2024). Implementasi desentralisasi fiskal. Direktorat Jendral Perimbangan Keuangan Republik Indonesia.
-
Indriawati, S., & Hasmarini, M. I. (2025). Fiscal independence analysis based on regional income structure of regency and city of Central Java Province. 6(6), 633–641.
-
Kaliwattu, K. D., & D. (2023). Analisis kemandirian fiskal, ketergantungan fiskal dan efektivitas fiskal Provinsi D.I Yogyakarta tahun 2018-2022. Jurnal Ilmiah Global Education, 4(1), 219–228.
-
Karmeli, E., Haryadi, W., Samawa, U., Besar, S., Autonomy, R., Info, A., & History, A. (2022). Analisis kemandirian daerah dan derajat desentralisasi fiskal daerah kabupaten Sumbawa 123. Jurnal Ekonomi & Bisnis, 32, 52–60.
-
KemenKeu RI. (2024). Peraturan Menteri Keuangan Republik Indonesia Nomor 65 Tahun 2024 tentang Peta Kapasitas Fiskal Daerah, February, 4–6.
-
Kresnandra, A. A. N. A. (2016). Pengaruh desentralisasi fiskal terhadap pertumbuhan ekonomi daerah dengan dana perimbangan dan investasi swasta sebagai variabel pemoderas. Jurnal Bisnis Dan Manajemen, Vol. 3 No.
-
Kusuma, A. F., & Anwar, A. (2023). Analisis ketergantungan fiskal daerah dan pertumbuhan ekonomi di Jawa Tengah. Jurnal Kebijakan Ekonomi Dan Keuangan, 2(2), 223–233. https://doi.org/10.20885/JKEK.vol2.iss2.art14.
-
Ma, L., & Liu, Z. (2024). How do local governments respond to central mandate in affordable housing policy? A qualitative comparative analysis of forty-one Chinese cities. Journal of Urban Management, 13(3), 386–397. https://doi.org/10.1016/j.jum.2024.05.003.
-
Mahmudi, M. (2016). Analisis laporan keuangan pemerintah daerah (Edisi Ketiga). UPP STIM YKPN, Yogyakarta.
-
Oates, W. E. (2003). An essay on fiscal federalism. Fiscal Federalism and European Economic Integration, XXXVII(September), 13–47. https://doi.org/10.4324/9780203987254.
-
Pangestoeti, J. K. S. A. S. N. W. (2025). Optimalisasi pendapatan asli daerah (PAD) dalam meningkatkan pelayanan publik. Jurnal Ilmiah Ekonomi Dan Manajemen, 3(7), 120–128.
-
Paranata, A. (2025). A systematic literature review of anti-corruption policy: A future research agenda in Indonesia. Public Organization Review, 62. https://doi.org/10.1007/s11115-025-00847-8.
-
Ramadhani, M. W., Utami, S., Utami, D., & Majiding, N. C. (2025). Flypaper effect dan kapasitas fiskal daerah: Studi empiris pada kabupaten/kota di Sulawesi Selatan. Jurnal Ilmiah Akuntansi Dan Ekonomi, 10(2), 121–130.
-
Reksohadiprojo, S. (2013). Ekonomi publik (Edisi Pertama). BPFE-Yogyakarta.
-
Setyawan, S. (2010). Analisis kinerja standar kemampuan, kebutuhan dan upaya fiskal pemerintah Kabupaten Se-Jawa Timur. Jurnal Humanity, 5(2), 123–134.
-
Sugiyono. (2013). Metodologi penelitian kuantitatif, kualitatif dan R & D.
-
Supriyanto, B. E. (2024). Analisis realisasi dana transfer dan dampaknya pada pertumbuhan daerah.
-
Suyanto, S. (2017). Kajian ketimpangan fiskal (fiscal imbalance) dan kebijakan desentralisasi fiskal pada daerah otonom. Develop, 1(1), 1–21. https://doi.org/10.25139/dev.v1i1.70.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.