ANALYSIS OF KEDIRI CITY’S FISCAL DEPENDENCY ON CENTRAL GOVERNMENT TRANSFER FUNDS AND ITS IMPACT ON REGIONAL INDEPENDENCE IN THE ERA OF DECENTRALIZATION
Keywords:
Fiscal decentralization, fiscal dependency, regional financial independence, local own-source revenue, regional budget (APBD)
Abstract
This study aims to analyze the level of fiscal dependency of the Kediri City Government on central government transfer funds and its implications for regional financial independence within the framework of fiscal decentralization. The study employs a quantitative descriptive approach supported by a literature review to strengthen the theoretical foundation. The data used are secondary data in the form of the realization of the Regional Revenue and Expenditure Budget (APBD) of Kediri City for the period 2021–2025, obtained from the Satu Data Kediri portal and official publications of the Central Bureau of Statistics. The analysis is conducted using the regional financial independence ratio, which is the comparison between local own-source revenue (PAD) and transfer revenue as the main indicator in measuring regional fiscal capacity. The results show that the fiscal independence ratio of Kediri City ranges from 28.16% to 42.27%, indicating that the level of fiscal independence remains relatively low and falls within the instructive relationship category. This condition reflects a high dependence on central government transfers. However, the Human Development Index (HDI) of Kediri City shows a consistent upward trend, suggesting that transfer funds continue to play a significant role in supporting regional development, particularly in strategic sectors.
References
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http://journal.ilmudata.co.id/index.php/RIGGS/article/view/3608
Imran, R. P., & Usman, H. (2026). Analisis flypaper effect: Dampak PAD dan DAU terhadap kemandirian keuangan daerah Provinsi Sulawesi Selatan. Reviu Akuntansi Kontemporer Indonesia.
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Dian, K., & Kirana, R. T. (2026). Transfer intergovernmental dan disiplin fiskal pemerintah daerah: Tinjauan sistematis moral hazard dalam sistem desentralisasi fiskal. Jurnal Akuntansi dan Kebijakan Publik.
http://jurnal.globalscients.com/index.php/jakp/article/view/1181
Habibillah Fauzi, H., & Widarjo, W. (2021). Financial Performance and Human Development with Control of Regional Characteristics. https://doi.org/10.32996/jefas
Miar, Zakiyah, W., Giovanni, J., & Cerisma T, S. (2024). Analisis Pengaruh Desentralisasi Fiskal, Investasi, dan Kinerja Keuangan Daerah Terhadap Pertumbuhan Ekonomi dan Kemiskinan Di Provinsi Tengah Kalimantan. Cendekia: Jurnal Pendidikan Dan Pembelajaran, 18(1), 72–88. https://doi.org/10.30957/cendekia.v18i1.887
Rahmawati, F., & Nur Intan, M. (2020). Government Spending, Gross Domestic Product, Human Development Index (Evidence from East Java Province). KnE Social Sciences. https://doi.org/10.18502/kss.v4i6.6641
Wijaya, E., Tuah, S. N., & Tiawon, H. (2025). Fiscal Independence and Effectiveness of Regional Revenue on Human Development Index: A Path Analysis. Jurnal Ilmiah Akuntansi Kesatuan, 13(6), 1713–1724. https://doi.org/10.37641/jiakes.v13i6.4491
La Royabafi, M. F., & Setyawan, H. (2025). Fiscal Independence Matters: Determinants of Local Government Financial Performance in Central Java. Journal of Principles Management and Business, 4(02), 233-245.
Nur, S., Arifin, A., & Anam, S. (2023). Analysis of the Influence of Fiscal Capacity and Economic Growth on the Human Development Index. Atestasi: Jurnal Ilmiah Akuntansi, 6(2), 877-894.
Mardiasmo, M. B. A. (2021). Otonomi & manajemen keuangan daerah: edisi terbaru. Penerbit Andi.
Halim, A., & Kusufi, M. S. (2007). Akuntansi sektor publik: Akuntansi keuangan daerah. Jakarta: Salemba Empat.
Oates, Wallace, E. 1999. "An Essay on Fiscal Federalism." Journal of Economic Literature, 37 (3): 1120–1149.
Gagola, L., Sondakh, J., & Warongan, J. (2017). Analisis faktor-faktor yang mempengaruhi penyerapan anggaran pendapatan dan belanja daerah (APBD) Pemerintah Kabupaten Kepulauan Talaud. Goodwill Journal of Accounting and Auditing Research, 8(1), 65068
Christia, A. M. (2019). Desentralisasi fiskal dan otonomi daerah di Indonesia. Law Reform
Febrianti, G., Silaban, K., Sitanggang, N. H. U., & Lubis, P. K. D. (2025). Perkembangan realisasi pendapatan daerah Provinsi Sumatera Utara tahun 2019–2023: Tinjauan desentralisasi dan kemandirian fiskal. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(4), 2274–2280.
https://doi.org/10.31004/riggs.v4i4.3684
Fauzi, H. H., & Widarjo, W. (2021). Financial performance and human development with control of regional characteristics. Journal of Economics, Finance and Accounting Studies.
https://doi.org/10.32996/jefas
Miar, M., Zakiyah, W., Giovanni, J., & Cerisma, S. T. (2024). Analisis pengaruh desentralisasi fiskal, investasi, dan kinerja keuangan daerah terhadap pertumbuhan ekonomi dan kemiskinan di Provinsi Kalimantan Tengah. Cendekia: Jurnal Pendidikan dan Pembelajaran, 18(1), 72–88.
https://doi.org/10.30957/cendekia.v18i1.887
Wijaya, E., Tuah, S. N., & Tiawon, H. (2025). Fiscal independence and effectiveness of regional revenue on human development index: A path analysis. Jurnal Ilmiah Akuntansi Kesatuan, 13(6), 1713–1724.
https://doi.org/10.37641/jiakes.v13i6.4491
Susanto, E., Irvan, P. A., & Nisyah, H. T. (2025). Dari ketergantungan fiskal menuju otonomi: Peta jalan strategis peningkatan kapasitas fiskal di Kabupaten Rokan Hilir, Indonesia (2020–2029). BINEKA (Bisnis, Manajemen dan Ekonomi).
https://jurnal.universitasdumai.ac.id/index.php/jurnal-fakultas-ekonomi/article/view/29
Anggara, B. (2025). Dampak instrumen fiskal terhadap pertumbuhan ekonomi: Studi panel data di Provinsi Lampung. AkMen Jurnal Ilmiah.
https://www.e-jurnal.nobel.ac.id/index.php/akmen/article/download/5627/3083
Asiyah, A., & Rachmawati, L. (2026). Pengaruh pajak dan dana transfer pusat terhadap belanja modal di Indonesia Timur. Independent: Journal of Economics.
https://ejournal.unesa.ac.id/index.php/independent/article/view/74855
Prayudi, M. A., & Putra, P. Y. P. (2026). Hubungan belanja modal dan transfer ke daerah dengan kemandirian keuangan daerah: Literature review. Indonesian Journal of Innovation Multidisipliner.
https://multidisipliner.org/ijim/article/view/470
Refalia, N., & Rahayu, N. P. (2026). Analisis kinerja keuangan pemerintah daerah Provinsi Kalimantan Tengah pada tahun anggaran 2020–2023. Al-Zayn: Jurnal Ilmu Sosial & Hukum.
http://ejournal.yayasanpendidikandzurriyatulquran.id/index.php/AlZayn/article/view/3562
Rerung, D., Palamba, O. V. L., & Parangki, R. S. (2026). Analisis faktor-faktor yang mempengaruhi rendahnya kemandirian fiskal dan strategi dalam peningkatan PAD. RIGGS: Journal of Artificial Intelligence and Digital Business.
http://journal.ilmudata.co.id/index.php/RIGGS/article/view/3608
Imran, R. P., & Usman, H. (2026). Analisis flypaper effect: Dampak PAD dan DAU terhadap kemandirian keuangan daerah Provinsi Sulawesi Selatan. Reviu Akuntansi Kontemporer Indonesia.
https://jurnalnasional.ump.ac.id/index.php/REVIU/article/view/28608
Dian, K., & Kirana, R. T. (2026). Transfer intergovernmental dan disiplin fiskal pemerintah daerah: Tinjauan sistematis moral hazard dalam sistem desentralisasi fiskal. Jurnal Akuntansi dan Kebijakan Publik.
http://jurnal.globalscients.com/index.php/jakp/article/view/1181
Published
2026-06-26
How to Cite
Aloo, E. S., Eva Hany Fanida, & Revienda Anita Fitrie. (2026). ANALYSIS OF KEDIRI CITY’S FISCAL DEPENDENCY ON CENTRAL GOVERNMENT TRANSFER FUNDS AND ITS IMPACT ON REGIONAL INDEPENDENCE IN THE ERA OF DECENTRALIZATION. Journal Informatic, Education and Management (JIEM), 8(2), 596-604. https://doi.org/10.61992/jiem.v8i2.385
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Articles
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