Desentralisasi Fiskal di Sumatera Barat: Analisis Permasalahan dan Solusi Pengelolaan Keuangan Nagari

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Qualitative analysis reveals issues in Nagari financial management, suggesting improvements for enhanced accountability.

Fiscal decentralization struggles to enhance financial independence in West Sumatra, as significant challenges persist.
Poor quality of financial reporting and accountability affects fund management at the Nagari level, hindering effective resource allocation.
Qualitative analysis identifies fiscal policies and human resources as key factors impacting Nagari financial performance.
Recommendations aim to strengthen Nagari capacity and improve coordination between local and central governments.

Vanny et al. (2025) studied this question.

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