- 6281260272238
- alam.amiki@gmail.com
- Mon - Sat: 08:00 - 15:00
_
Articles
Articles
Analysis of Fiscal Equalisation Funds and Local Financial Autonomy in West Tanjung Jabung Regency
Muhammad Teja, Zulfanetti, Jaya Kusuma Edy
View Author Affiliations
- Muhammad Teja: Universitas Jambi, Indonesia
- Zulfanetti: Universitas Jambi, Indonesia
- Jaya Kusuma Edy: Universitas Jambi, Indonesia
Share Article:
Abstract
This study aims to analyze the development of balancing funds, the structure of balancing funds, and the level of regional financial independence in Tanjung Jabung Barat Regency during the 2020 to 2024 period. This study uses a descriptive quantitative approach with secondary data obtained from the Regional Revenue and Expenditure Budget (APBD) Realization Report published by the Directorate General of Fiscal Balance (DJPK), Ministry of Finance of the Republic of Indonesia. The analytical methods used include development analysis, contribution analysis, and regional financial independence ratio analysis. The results show that balancing funds remain the main source of regional revenue, with an average contribution of 87% to total regional revenue. The structure of balancing funds is dominated by Revenue Sharing Funds (DBH) and General Allocation Funds (DAU), while the average regional financial independence ratio is only 8%, which is categorized as very low. These findings indicate that Tanjung Jabung Barat Regency still has a high level of dependence on central government transfers. Therefore, efforts are needed to optimize Regional Original Revenue (PAD) to increase fiscal capacity and strengthen regional financial independence.
Keywords
Author Biographies
Muhammad Teja
Universitas Jambi
Local Finance Program, Faculty of Economics and Business, Universitas Jambi, Jambi City, Jambi Province, Indonesia.
Zulfanetti
Universitas Jambi
Local Finance Program, Faculty of Economics and Business, Universitas Jambi, Jambi City, Jambi Province, Indonesia.
Jaya Kusuma Edy
Universitas Jambi
Local Finance Program, Faculty of Economics and Business, Universitas Jambi, Jambi City, Jambi Province, Indonesia.
Article Identifiers
- Article Title: Analysis of Fiscal Equalisation Funds and Local Financial Autonomy in West Tanjung Jabung Regency
- DOI: 10.59431/ijer.v6i2.854
- Publication Date: 2026-06-28
- Journal: Indonesian Journal Economic Review (IJER)
- Volume: 6
- Issue: 2
- Pages: 654–661
References
-
Bird, R. M., & Smart, M. (2021). Fiscal decentralization and local finance. International Tax and Public Finance, 28(4), 819-838. https://doi.org/10.1007/s10797-020-09637-7
-
Directorate General of Financial Balance. (2025). APBD data of West Tanjung Jabung Regency for 2020-2024. Transfer Information System to Regions and Village Funds (TKDD), Ministry of Finance of the Republic of Indonesia.
-
Halim, A. (2012). Regional financial accounting. Salemba Four.
-
Halim, A. (2014). Public sector financial management: The problem of government revenue and expenditure. Salemba Four.
-
Kuncoro, M. (2014). Regional autonomy: Towards a new era of regional development. Erlangga.
-
Mahmudi. (2019). Analysis of regional government financial statements. UPP STIM YKPN.
-
Mardiasmo. (2018). Regional autonomy and financial management. Andi Offset.
-
Martinez-Vazquez, J., & Lago-Peñas, S. (2022). The impact of fiscal decentralization on local government performance. Journal of Economic Surveys, 36(2), 345-368. https://doi.org/10.1111/joes.12458
-
Oates, W. E. (2022). Fiscal federalism. Edward Elgar Publishing.
-
Organisation for Economic Co-operation and Development. (2023). Fiscal decentralisation and subnational finance. OECD Publishing. https://doi.org/10.1787/fiscal_decentralisation-2023-en
-
Republic of Indonesia. (2004). Law Number 33 of 2004 concerning financial balance between the central government and regional governments. Government of the Republic of Indonesia.
-
Republic of Indonesia. (2014). Law Number 23 of 2014 concerning regional government. Government of the Republic of Indonesia.
-
Shah, A. (2021). Handbook on fiscal federalism. World Bank Publications.
-
Sidik, M. (2002). Central and regional financial balance as the implementation of fiscal decentralization. Indonesian Journal of Economics and Development, 2(1), 1-15.
-
Sugiyono. (2019). Quantitative, qualitative, and R&D research methods. Alfabeta.
-
Wasil, M., et al. (2020). Analysis of regional financial independence in the implementation of fiscal decentralization. Journal of State Finance and Public Policy, 5(1), 67-78.
Issue Information
Article Details
| Volume: | 6 |
| Issue: | 2 |
| Year: | 2026 |
| Published: | 2026-06-28 |
| Pages: | 654–661 |
| Section: | Articles |
Additional Information
How to Cite
Teja, M., Zulfanetti, & Edy, J. K. . (2026). Analysis of Fiscal Equalisation Funds and Local Financial Autonomy in West Tanjung Jabung Regency. Indonesian Journal Economic Review (IJER), 6(2), 654–661. https://doi.org/10.59431/ijer.v6i2.854
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons License.
Find This Article
Track citations and research impact
Dimensions
Scientific Connections
Scite
Citation Insights
Google Scholar
Find Articles
ResearchGate
Research Network
Semantic Scholar
Insights & Analytics
Connected Papers
Research Visualization
Crossref
DOI & Metadata
Garuda
Indonesian Journals
Scilit
Scientific Publications
BASE
Open Access Search
Zenodo
Open Repository
Unpaywall
Open Access Finder
OpenCitations
Citation Database
Click to explore metrics and citations
Our News & Similar Articles
Similar Articles
You may also start an advanced similarity search for this article.