Systematic Literature Review:  Menilik Multi Aspek Implementasi  Desentralisasi Fiskal Pemerintah Daerah

Zulkarnaini Zulkarnaini; Islahuddin Islahuddin; Syukriy  Abdullah; Afra  Fahira

doi:10.33395/owner.v8i4.2412

Authors

Zulkarnaini Politeknik Negeri Lhokseumawe
Islahuddin Universitas Syiah Kuala
Syukriy Abdullah Universitas Syiah Kuala
Afra Fahira Politeknik Negeri Lhokseumawe

DOI:

10.33395/owner.v8i4.2412

Keywords:

Sistem Desentralisasi Fiskal (SDF), administrasi, keuangan, pelayanan publik, interkoneksi.

Abstract

New Public Governance (NPG) dalam lingkup pemerintahan sebagai salah satu praktik sektor publik telah berubah sejak 2 (dua) dekade terakhir. Fenomena tersebut telah memberikan pengaruh yang signifikan pada berbagai aspek sistem pemerintahan daerah yang diakibatkan oleh reformasi Sistem Desentralisasi Fiskal (SDF). Dalam pelaksanaannya, SDF menjadi pijakan pemerintah daerah dalam menetapkan program anggaran atas dasar pelimpahan wewenang dan kekuasaan dari pemerintah pusat. Dampak pelaksanaan yang meliputi multi aspek seperti tata kelola administrasi, tata kelola keuangan, pelayanan publik dan interkoneksi pemerintah pusat dan daerah, telah merefleksikan kebebasan pemerintah daerah yang sebenarnya. Permasalahan tata kelola administrasi publik memiliki dampak yang dominan dibandingkan aspek lainnya, sehingga persoalan ini menjadi penciri kompleksnya permasalahan internal daerah.

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