I Nyoman Teja Kusuma, Ika Devy Pramudiana, Nihayatus Sholichah
The enactment of Law Number 1 of 2022 concerning Financial Relations between the Central and Regional Governments (HKPD Law) introduced a pivotal shift in Indonesia’s fiscal decentralization through the Motor Vehicle Tax (PKB) "opsen" (option) mechanism. This study analyzes the impact of HKPD Law implementation on local revenue (PAD) strengthening in Probolinggo City and Regency. Utilizing a qualitative comparative case study approach, the research evaluates administrative readiness and policy impacts derived from Ministry of Finance Regulation (PMK) Number 3 of 2024. The findings reveal an asymmetrical transition, where fiscal effectiveness is highly contingent on digital infrastructure maturity and geographical constraints. Probolinggo City demonstrates successful host-to-host system integration, ensuring daily liquidity and bureaucratic efficiency. Conversely, Probolinggo Regency faces "geospatial gaps," characterized by transaction data delays and high collection costs in remote areas. This study identifies a lack of target alignment between provincial and local governments and emphasizes the necessity of "budget tagging" for road infrastructure to enhance the social contract with taxpayers. This research contributes to fiscal decentralization theory by proposing a "geographic coefficient" model for operational cost distribution in developing regions.
Background: Indonesia’s simultaneous regional elections (Pilkada serentak) constitute a key component of post-Reformasi decentralization. While designed to strengthen democratic local governance, recent fiscal rationalization policies have increased central control over election financing, raising concerns about their impact on substantive democratic representation. Objectives: This study examines whether fiscal rationalization in Pilkada implementation supports or undermines constitutional principles of democratic, participatory, and accountable local government. It analyzes the constitutional framework of Pilkada, identifies key fiscal rationalization mechanisms, and evaluates their effects on local political representation. Methods: A qualitative normative empirical approach was employed. Normative analysis examined the 1945 Constitution, electoral and regional governance laws, fiscal decentralization regulations, and Constitutional Court decisions. Empirical analysis was conducted through comparative case studies of regional election budget management. Results: Four major mechanisms were identified: NPHD budget revisions, APBD burden-shifting, compressed electoral timelines, and intensified central fiscal steering under Law No. 1 of 2022. These mechanisms reduced electoral capacity, limited voter-candidate engagement, and disproportionately affected less-resourced regions. Although elections formally complied with constitutional requirements, substantive representation was weakened, creating a persistent gap between procedural legality and democratic quality. Conclusion: Fiscal rationalization has strengthened formal compliance but constrained substantive democratic representation. Greater fiscal stability and regional autonomy are needed to ensure competitive, equitable, and accountable local elections. Keywords: fiscal rationalization; Pilkada serentak; constitutional compliance; democratic representation; decentralization.
Legal certainty is a fundamental prerequisite for implementing decentralized governance, particularly to ensure protection for the apparatus in developing public service innovations. However, regulatory fragmentation often leads to overlapping authority and administrative uncertainty at the local level. This research aims to examine the legal certainty construction of innovation through a vertical synchronization test of Regulation Number 20 of 2021, and to evaluate its sociological implications on the fluctuation of regional innovation performance. This research employs a normative legal method calibrated with policy evaluation through statutory and conceptual approaches, and analyzes Regional Innovation Index data for the 2020 to 2025 period. The analysis results indicate that the Regent Regulation suffered multilayered substantive defects over time. In the initial formulation phase, the budget deprivation threat sanction for innovations deemed unsuccessful contradicted the apparatus protection principle under Law Number 23 of 2014. Furthermore, the local government has been found to have committed legislative omission by failing to amend the Regent Regulation to accommodate the updates to the institutionalization obligation and affirmative financing guarantees mandated following the promulgation of Ministerial Regulation Number 91 of 2021 and Governor Regulation Number 3 of 2022. Factual evidence confirms that this static and defective legal formulation triggered a climate of bureaucratic fear, resulting in a drastic decline in the regional innovation score in the first year of the regulation’s implementation and subsequent stagnation. In conclusion, punitive innovation regulations that are unresponsive to hierarchical updates have degraded the essence of regional autonomy and created a governance paradox. Therefore, the revocation of the administrative sanction clause and the execution of the institutionalization amendment must be executed to restore a safe authorizing environment for experimental legislation.
Levina Khulaidah, Syifa Rhamadani, Fadjar Tri Sakti
This study aims to analyze the financial performance of the Bandung City Government during the 2020–2024 period from a fiscal decentralization perspective. The research employs a descriptive quantitative method using secondary data obtained from the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance. The analysis applies seven regional financial ratios, namely the degree of fiscal decentralization, regional financial independence, fiscal dependency, effectiveness of Local Own-Source Revenue (PAD), expenditure efficiency, expenditure harmony (operational and capital expenditures), and growth ratio. The results indicate that the financial performance of the Bandung City Government has shown improvement, as reflected in the increasing levels of fiscal decentralization and financial independence. However, fiscal dependency remains relatively high, the effectiveness of PAD has not been optimal, and expenditure efficiency is still classified as less efficient. The expenditure structure is dominated by operational spending, while capital expenditure allocation remains relatively low. In addition, regional revenue growth during the study period is considered low and unstable. Therefore, optimizing PAD, improving expenditure efficiency, and restructuring the budget composition are necessary to support sustainable fiscal decentralization. Keywords: Fiscal decentralization, Regional financial performance, Bandung city, Local owns source revenue, Regional financial rations
This paper takes issue with the regulation of the central government's financial balancing funds to regional governments in the context of regional autonomy which was just passed under Law 1/2022. The research method used is normative legal research, a method with the aim of dissecting all laws and regulations to find solutions to juridical problems. The results of the research show that Law 1/2022 has provided guidelines for local governments in managing regional finances. This regulation provides a basis for the Central Government to transfer funds to Regional Governments in the form of General Allocation Funds (DAU), Special Allocation Funds (DAK), Special Autonomy Funds, Privileges Funds, and Village Funds. There are still problems with the synergy of laws and regulations, especially with regard to the rigid percentages for calculating transfers of these funds to each regional government with special autonomy. However, on the other hand, the use of special autonomy funds and privilege funds is measurable because the management of these funds must refer to the national development plan and have performance targets.
 Keywords: State Finance, Fiscal Decentralization, Financial Relations Act
 
 Ringkasan
 Tulisan ini mengambil permasalahan tentang pengaturan dana perimbangan keuangan pemerintah pusat kepada pemerintah daerah dalam rangka otonomi daerah yang baru saja disahkan berdasarkan UU 1/2022. Metode penelitian yang digunakan yaitu penelitian hukum normatif suatu metode dengan tujuan membedah segala peraturan perundang-undang untuk menemukan solusi atas persoalan yuridis. Hasil penelitian menunjukan UU 1/2022 telah memberikan pedoman bagi pemerintah daerah dalam melakukan pengelolaan keuangan daerah. Peraturan ini memberikan dasar bagi Pemerintah Pusat untuk melakukan transfer dana kepada Pemerintah Daerah berupa Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dana Otonomi Khusus, Dana Keistimewaan, dan Dana Desa. Masih terdapat permasalahan sinergis peraturan perundang-undangan khususnya berkaitan dengan presentase rigid penghitungan transfer dana tersebut ke tiap pemerintahan daerah dengan otonomi khusus. Namun disisi lain penggunanaan dana otonomi khusus dan dana keistimewaan menjadi terukur oleh sebab pengelolaan dana-dana tersebut wajib mengacu pada rencana pembangunan nasional dan memiliki target kinerja.
 Kata Kunci: Keuangan Negara, Desentralisasi Fiskal, Undang-Undang Hubungan Keuangan
Deconcentration is an important element in the administration of the state. Its existence is not only in administrative law order, but also in Constitutional law because - like decentralization - it concerns the foundations and organization of the state. If decentralization gave birth to local government (autonomous region), then deconcentration gave birth to local state government (administrative area). These administrative areas are headed by what is known theoretically as a Prefector. For the Indonesian context, the prefector is held by the governor in such a way that the governor has a dual position, namely as the head of the autonomous region of the province as well as the prefector. The laws governing local government in Indonesia use the term representative of the center in the regions for the designation of prefector. Since the reformation until now, the administration of government from the center to the regions seems to have marginalized deconcentration as the governance structure. There was a strong impression during the reform era that looked at deconcentration as if were the antithesis of democracy. The impression was so strong that deconcentration and administrative areas were no longer included in the post-amendment 1945 Constitution. The deconcentrative authority possessed by the governor to revoke Regency/City Regional Regulations (Perda) that are contrary to higher laws, public interests, and decency, was annulled by the constitutional court in its decision in 2016. Furthermore, budgeting and regulation and formation the apparatus that assists the governor as the central representative in the regions appears to be running slowly. In this way the question arises: is the implementation of deconcentration effective by the governor as the representative of the central government in the regions? To answer this question, research was carried out on the implementation of the deconcentration. The results of the research show that the implementation of the deconcentration has not been effective due to various limitations: limited tools, limited rules, and limited authority
After the amendment, Regulation Number 25 of 1999 concerning Financial Balance between the Center and the Regions, but after the amendment of Regulation Number 33 of 2004 concerning Financial Balance between the Center and the Regions, the allocation of asset adjustments has moved to the dispersion of some normal assets in the area . The issue studied is where regional finance can increase and find sources of income which are expected to complement its independence as a result of the implementation of decentralization guidelines as adopted by the 1945 Constitution. The exploration technique used is essential literature studies, selected regulations and materials. tertiary legal materials, and the examination carried out is subjective standardization. With the issuance of the regulation on Fiscal Balance between the Center and the Regions after the amendment, it shows very large results for the implementation of provincial independence, considering that regional supporting sources are generally not solely based on PAD (Regional Revenue) results, but the regions also have different sources of initial funding from the regions, formerly only enjoyed by the central government.
 Keywords: Policy, Regional Finance, Post Reform
The current situation of the Covid-19 pandemic is currently increasing public concern about the community. The government has especially recommended Stay at Home and the implementation of PSBB in various regions. One of the concerns is when the election of regional leaders to the general chairman. Even though there is already a safeguard regulation, this is not considered safe in the current Covid-19 pandemic. The solution in this research is the use of a blockchain-based E-voting system to help tackle election unrest during Covid-19. Where e-voting with blockchain technology can be carried out anywhere through the device without the need to be present in the voting booth, reducing data fraud, accurate and decentralized voting results that can be accessed by the public in real-time. The use of cryptographic protocols is applied for data transfer between system components as well as valid system security. This research method uses SUS trial analysis in a significant system of the Covid-19 pandemic situation. The implication that the SUS Score analysis shows 90 shows an acceptable E-voting system, meaning that the community can accept it because it brings positive and significant impacts such as effectiveness and efficiency.
The method used in this research is comparative method using quantitative. The data source used is secondary data. The results shows that the comparison between efficiency and effectivity from district / city in West Borneo Province in 2006 – 2010 has declining trend and interrelated. While local fiscal capability which is measured from government finance performance shows that its dependence is still high enough because the contribution of fund balance is still above 50%. Base on the estimation result which is regressed by using EGLS method, it is obtained the result shows that two variables from local finance performance are not significant which are PAD effectivity ratio (REPAD) and local finance dependency ratio (RKetKD), where the estimation result also shows the existence of negative relation but significant to degree of decentralization ratio (RDD). The financial performance of local government still shows dependence on the central government, therefore it must be learn to be independent.
The Republic of Indonesia as a unitary state adheres to the principle of decentralization in government administration, by providing opportunities and flexibility to the regions. This research journal uses two problem formulations, namely whether the Special Region of Yogyakarta is part of the asymmetrical decentralization perspective studied from Law Number 13 of 2012. This type of research is nomartive legal research.Theoretically,asymmetric decentralization is actually relatively new in Indonesia than the development of regional autonomy and decentralization theories which only prioritize the transfer of authority from the center to the regions. Asymmetric decentralization doesn’t only talk about the delegation of authority, but also how authority, finance, supervision and institutions are contextually decentralized. Based on the description above, it can be concluded that the authority determined in Law Number 13 of 2012 concerning the Privileges of the Special Region of Yogyakarta is one of the provoncial-level autonomous regions in Indonesia. Special Region of Yogyakarta and it’s status as Special Region in accordance with Article 5 paragraph 2 letter a, Article 9, and Article 16.
The decentralized system of the Indonesian government to give jobs to the region to carry out development in the area in response to the various regional development policy. Offend public policy perspective the role of government and stakeholders. The focus of the stakeholders in this research is student organizations. This study aims to investigate the model student political movement in advocating for policies in the autonomous region in the province of North Sumatera. The method of investigation used to answer research questions using a mixed methods design sequential exploratory through collaboration grounded theory approach and surveys. Data gathering using depth interview and survey techniques used to test the hypothesis that emerged from the research results at the earliest. The study population is groups of student movement organizations in the province of North Sumatra with a set of samples of the four groups of organizations active student movement at the University of Sumatera Utara. The findings of this study describe a group of student movement organizations in conducting policy advocacy stages tend stalled at the stage of political socialization in advocating policies and limitations in order to maximize the level of policy advocacy in the parliament lobby.
Radical decentralization reform works or does not work for reducing communal conflict is still debatable. This study examines the linkage between decentralization policy and communal conflict in Indonesia. Two measurement of decentralization: administrative decentralization, and fiscal decentralization is examined. Data come from the Village National Census (Podes) 2003-2014 (N=301.974). Results of twolevel logit regression show that fiscal decentralization not significantly associated with reducing communal conflict. The findings suggest that decentralization work for reducing communal conflict through better capacity of local bureaucrats rather than through financing capacity in delivering public services and district proliferation policy
Haeruddin Haeruddin, Agus Suryono, Mujibur Rahman Khairul Muluk, Tjahjanulin Domai
The regional administration in the context of regional autonomy brought significant changes to the centralization system of local governance turned into a decentralized system. This normative phenomenon is creating administrative boundaries and functional area for each local government as an autonomous region. While empirical phenomena in the administration of public services across the region hindered administrative problems and functional boundaries of each local government, as a solution to overcome these problems required cooperation among local governments. Researchers adopting the concept of cooperation between local government approach (Smith) consisting of; 1). Legal and political approaches; 2). Inter-Organizational Politics; and 3). Political Community, to be used as a tool dialogue and analysis of the research findings. This study used a qualitative approach to research instruments; people, events and documents. Data collection techniques are interview, observation and documentation. Data analysis techniques are grounded theory. Our study focus on: 1). The processed for determining the object of cooperation; 2). Implementation of cooperation in water resources management; 3). Factors that influence the management of water resources. The results showed that 1). The process of determining the object of cooperation has met the principles of law and administration, reduce regional ego; 2). Implementation of the cooperation is not only a formality but prefers the value of togetherness, efficiency and effectiveness of service provision for drinking water has been established well characterized by the distribution of drinking water services in the three local government in Malang; 3). The most influential factor is the regional head support, coordination and less harmonized local ego; 4). Cooperation model that built up is joint service agreement in written agreements and intergovernmental agreement model (government to government = G to G).
Abstract The election of Head of region as the democracy mechanism to the head of region that the application is based on the Law Number 23 2004 about Regional Government is still found some problems, such as the application of the head of region election gives the burden the government finance plan so that it’s not really efficient and effective, and also the head of region election results the unharmonious head and the vice head of the region (about 93.84% all over Indonesia). So that for the consequence as the lawful country, Indonesia has to revise that problem that needs to administer the law to become the ideal law in regulating the head of region election. The ideal law regulation will become the basic to the application of the head of region election with the better result as the effort to accomplish the purpose of autonomy region in boosting the society welfare of the autonomy region’s people as the implementation of people’s sovereignty through the process of political decentralization to the autonomy region. Keywords: Ideal Law, People’s welfare, People’s Sovereignty. Abstrak Pemilukada sebagai suatu mekanisme demokrasi untuk pengisian jabatan kepala daerah yang penyelenggaraannya didasari Undang-Undang Nomor 32 Tahun 2004 tentang Pemerintahan Daerah dalam penerapannya masih dijumpai berbagai persoalan, diantaranya; pelaksanaan pemilukada cukup membebani anggaran pemerintah sehingga dirasa tidak efisen dan efektif, juga pemilukada justru menghasilkan pasangan kepala daerah yang tidak harmonis (93,84 % se Indonesia). Oleh karena itu sebagai konsekuensi Indonesia negara hukum, maka untuk memperbaiki berbagai persoalan tersebut, perlu dilakukan penataan hukum menuju hukum ideal dalam pengaturan pemilukada. Pengaturan hukum ideal akan menjadi dasar untuk penyelenggaraan pemilukada dengan hasil yang lebih baik sebagai upaya untuk mewujudkan tujuan otonomi daerah dalam meningkatkan kesejahteraan masyarakat daerah otonom sekaligus perwujudan kedaulatan rakyat melalui proses desentralisasi politik kepada daerah otonom. Kata kunci: Hukum ideal, Kesejahteraan rakyat, kedaulatan rakyat.