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 7
- Downloads 0
The Impact of Participation in Professional Learning Communities on Physical Education Instructional Leaders
This study investigates the assessment of the physical education teachers and department chairpersons in five institutions in Hunan Province, China, about professional learning communities for physical education and thei...
Impacts and Efforts to Preserve Local Wisdom of the Bajo Tribe in the Conservation of Marine Resources in Wakatobi Regency, Southeast Sulawesi Province, Indonesia
This research aims to analyze the impact of the local wisdom's non-sustainability on the life of Bajo Mola people and to analyze efforts to maintain the local wisdom of Bajo Mola tribe in conserving marine resources. The...
Facilitating EFL Students’ Development of Speaking Skills through Cue Card Media
This paper aims to investigate the use of Cue Card Media to facilitate the improvement in the English speaking competence through storytelling based on the recount text at the grade 10 students of SMK 1 public vocational...
Evaluation of Socio-Cultural and Political Factors on Small Scale Business Performance
The research explores the influence of environmental factors on the performance of Small and Medium Scale Enterprises (SMEs) in Oda, Ondo State. Primary data were gathered through the administration of questionnaires to...
The Politics of Exclusion & Governance in Nigeria: A Thematic Analysis of the Buhari Administration
This study's overarching purpose is to explore the challenges of imbalance and exclusion in our national life between/among states, social and ethnic/religious groups in light of the recent appointments made by the Buhar...