Comparative Analysis of Regional Expenditure Efficiency and Transfer Dependency in Archipelagic Provinces in Indonesia
DOI:
https://doi.org/10.61231/6x90nn56Keywords:
Archipelagic Provinces, Expenditure Efficiency, Fiscal Federalism, Transfer Dependency.Abstract
This research aims to analyze the relationship between regional expenditure efficiency and transfer dependency in eight archipelagic provinces in Indonesia Riau Islands, Bangka Belitung, West Nusa Tenggara (NTB), East Nusa Tenggara (NTT), North Sulawesi, Southeast Sulawesi, Maluku, and North Maluku from 2023 to 2025. Methods: Using a quantitative descriptive-comparative approach, this study evaluates Budget Realization Reports (LRA) using efficiency ratios, dependency ratios, and the Coefficient of Variation (CV) to identify performance disparities and convergence patterns. Results: Findings indicate an aggregate improvement in expenditure efficiency, though trajectories remain diverse, with Southeast Sulawesi becoming the only province to achieve "Sufficiently Efficient" status by 2025. Conversely, transfer dependency remains high and persistent, particularly in Maluku and NTT, with an average ratio staying above 62%. Disparity analysis (CV) reveals "spurious convergence" in spending patterns driven by the normalization of outliers while revenue structure disparities remain significantly higher (12-16%), reflecting unaddressed long-term structural economic gaps
References
Adam, M., & Nurwanah, A. (2025). Resource Boom and Fiscal Dependence in an Archipelagic Province: Evidence from North Maluku, Indonesia. Amkop Management Accounting Review (AMAR), 5(2), 892–905. https://doi.org/10.37531/amar.v5i2.3168
Alfajrin, M. R., Juanda, A., & Febriani, R. (2025). Regional Financial Performance and Fiscal Independence Strategies in Baubau City. Electronic Journal of Education, Social Economics and Technology, 6(2), 1090. https://doi.org/10.33122/ejeset.v6i2.1090
Azizah, N., Kusuma, H., & Arifin, Z. (2022). Economics Development Analysis Journal Does Fiscal Decentralization Increase the Economic Growth in Sulawesi Island? Article Information. Economics Development Analysis Journal, (1). http://journal.unnes.ac.id/sju/index.php/edaj
Direktorat Jenderal Perimbangan Keuangan. (2026). Data Series APBD: Direktorat Evaluasi Pengelolaan dan Informasi Keuangan Daerah. Jakarta
Farouq Ishak, J. (2021). The Impact of Regional Government Financial Performance on Capital Expenditure. Jurnal ASET (Akuntansi Riset, 13(2), 211–219. https://doi.org/10.17509/jaset.v13i2
Fitrianti, R., Zaenal, M., Fattah, S., & Hidayah, N. (2025). Flypaper effect: Analysis offinancial transfers from the central government to provincial regions in Indonesia.
Hans, M., & Prasetyia, F. (2025). Efficiency of Government Expednitures and Their Effects on Inter-regional Convergence: A Case Study of Indonesia. Journal of Development Economic and Social Studies, 4(1), 330–345. https://doi.org/10.21776/jdess.2025.04.1.25
Irawan, H., Suratman, E., & Saleh, M. (2025). AIJBM) ISSN-2379-106X, www. In American International Journal of Business Management (Vol. 8, Number 9). www.aijbm.com
Isyandi, B., Ekwarso, H., & Hamidi, W. (2025). Fiscal Capacity Development for Enhancing Regional Autonomy in Indonesia’s Wetland Areas: A Strategic Model for Posthumanist Public Policy. Journal of Posthumanism, 5(6), 3179–3189. https://doi.org/10.63332/joph.v5i6.2441
Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Kepulauan Bangka Belitung. (2025). Kajian Fiskal Regional (KFR) Provinsi Kepulauan Bangka Belitung. Direktorat Jenderal Perbendaharaan, Kementerian Keuangan Republik Indonesia
Mahmudi. (2019). Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta: UPP STIM YKPN
Naflah Hekshala Purwanto, Karina Putri Wahyudin, Hellen Qurotul Nurassifa, Andi Farera,AnggiAyu Wulandari, Salma Shadiyah, (2026). Kapasitas Fiskal Dan Keterbatasan Pendapatan Asli Daerah: Analisis Keuangan Daerah Kota Batu Tahun 2025.
Rahmadoni, F., Safitri, M., Suparlan, S., Reniati, R., Rahayu, R. L., & Ridwan, M. Q. (2022). The Mapping of Regional Tax and Levy in Pangkalpinang. Jurnal Bina Praja, 14(2),301–313. https://doi.org/10.21787/jbp.14.2022.301-313
Rifaldo Armando Tandris, A. S. (2019). Analisa Perkembangan Kemampuan Keuangan Daerah Kabupaten Kepulauan Sangihe Dalam Mendukung Pelaksanaan Otonomi Daerah.
Rodden, J. (2002). The Dilemma of Fiscal Federalism: Grants and Fiscal Performance inGerman Laender. American Journal of Political Science, 46(3), 670-687.
Sugiyarto, A., Lee, B. L., & Wilson, C. (2025). Narrowing the gap: Dynamics of Indonesia’spublic expenditure performance in economically lagging districts. EconomicAnalysis and Policy, 85, 2299–2318. https://doi.org/10.1016/j.eap.2025.03.014
Setiani, N., & Sarwono, A. E. (2025). Analisis Perbandingan Kinerja Keuangan Provinsi Di Pulau Jawa Dan Pulau Kalimantan Tahun Anggaran 2024. Jurnal Maneksi, 14(2), 999–1007. https://doi.org/10.31959/jm.v14i2.3015
Simandjuntak, D. (2018). A Special Law for Archipelagic Provinces: Is it Necessary for Kepri? https://centralbatam.co.id/dukung-uu-daerah-kepulauan-dibahas-bks-provinsi-kepulauan/
Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah. Direktorat Jenderal Perimbangan Keuangan, Kementerian Keuangan Republik Indonesia. https://djpk.kemenkeu.go.id/?p=22499
Zukhri, N., Valeriani, D., Bangka Belitung, U., kunci, K., Asli Daerah, P., Alokasi Umum, D., Alokasi Khusus, D., & Ekonomi dan PDRB, P. (2017). Kampus Terpadu UBB, Gedung Timah II Efektivitas Pengelolaan Pendapatan Asli Daerah (Pad), Dana Alokasi Umum (Dau) Dan Dana Alokasi Khusus (Dak) Terhadap Perekonomian Daerah Pada Era Otonomi Daerah Di Provinsi Kepulauan Bangka Belitung. https://doi.org/10.33019/ijab.v1i1.25
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Nurul Anisyah, Muhamad Febrian Arifin, Zhafirah Nuur Ulima, Nizwan Zukhri

This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.







