The Impact of Fiscal Decentralization on Development Performance in West Kalimantan with Opportunistic Behavior as a Mediating Variable
Journal Title: International Journal of Social Science And Human Research - Year 2024, Vol 7, Issue 09
Abstract
This study aims to analyze the impact of fiscal decentralization on development performance in West Kalimantan Province with opportunistic behavior as a mediating variable. The background of this research is the importance of fiscal decentralization as a policy instrument to encourage regional development. However, there are concerns that opportunistic behavior in regional financial management can reduce the effectiveness of fiscal decentralization. The research method used is panel data analysis that combines time series and cross-section data from 14 districts/cities in West Kalimantan during the 2017-2022 period. The results of the study show that budget allocation does not have a significant influence on opportunistic behavior but has a significant positive effect on economic performance, while transfer funds actually increase fiscal opportunistic behavior and significantly negatively affect economic performance. In addition, opportunistic fiscal behavior has been proven to reduce regional economic performance. These findings underscore the importance of better fiscal management to minimize opportunistic behavior and maximize the benefits of fiscal decentralization.
Authors and Affiliations
Amirullah, Giriati, Mustaruddin
Keywords
Related Articles
- EP ID EP743975
- DOI 10.47191/ijsshr/v7-i09-08
- Views 24
- Downloads 0
Investigating the effect of Climate Change and Water Scarcity on the Conflict between Herders and Farmers in Nigeria: A case study of Benue state, Nigeria
This study examines how Climate Change and its effects on humanity have continued to extend beyond the well-known frontiers. One of such issue that is yet to be sufficiently explored is the consequences of climate change...
Identity of Javanese-Muslim and Chinese-Confucian Ethnic Entrepreneurial Ethics in the Kanoman Market, Cirebon City
This study aims to analyze how the ethical identity of Javanese-Muslim and Chinese-Kunghucu ethnic entrepreneurs in Kanoman Market, Cirebon City, is to look deeply into ethnic entrepreneurial ethics in entrepreneurial pr...
Balinese Ornaments
Bali is known worldwide for most of its people's activities using handicrafts; one of the most commonly found arts and crafts is Balinese ornaments. Ornaments are very well developed, not only to decorate temples, but al...
Metastability through Tri Hita Karana: Sustaining Balinese art and Culture
Tri Hita Karana means three causes of happiness, which is to achieve balance and harmony in life. The purpose of this research is to present a concept and strategy for the development of art for Bali as a small island th...
The Role of the African Union in the Political Stability of Africa.
The paper examines the growth and development of political stability as supported by the African union in Africa, it analyzes some of the areas in which the AU has contributed in bringing stability within the African reg...