September 5, 2025Studi Akuntansi Keuangan dan Manajemen

The Effect of Fiscal Decentralization on the Performance of Regional Apparatus Organizations

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Authors

BYBenny Prakarsa YustiantoLampung University AEAbraham Josiah EpenetusLampung University TRTara Fitria RozikaLampung University

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Implication

Literature review shows fiscal decentralization enhances budget accountability in Indonesian regional agencies, suggesting improvement in governance standards.

Key Points

Better fiscal decentralization regulations improve budget accountability and OPD performance, addressing regional challenges.
Effective distribution of funds and authority enhances service quality and public participation in regional governance.
Literature review method analyzed past studies on Indonesia's OPD performance between 2014 and 2024.
Strengthening institutional readiness is crucial for adapting to evolving governance standards in fiscal decentralization.

Cite This Study

Yustianto et al. (2025) studied this question.

synapsesocial.com/papers/68c23a2cb210217d6477ef21 https://doi.org/10.35912/sakman.v5i1.3611

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Implication

Literature review shows fiscal decentralization enhances budget accountability in Indonesian regional agencies, suggesting improvement in governance standards.

The Effect of Fiscal Decentralization on the Performance of Regional Apparatus Organizations

Discussion

Member takes

Implication

Key Points

Cite This Study

The Effect of Fiscal Decentralization on the Performance of Regional Apparatus Organizations

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider