Comparative Analysis of Regional Expenditure Efficiency and Transfer Dependency in Archipelagic Provinces in Indonesia

Authors

  • Muhamad Febrian Arifin Universitas Bangka Belitung
  • Nurul Anisyah Universitas Bangka Belitung
  • Zhafirah Nuur Ulima Universitas Bangka Belitung
  • Nizwan Zukhri Universitas Bangka Belitung

DOI:

https://doi.org/10.61231/6x90nn56

Keywords:

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

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Published

2026-08-23

How to Cite

Comparative Analysis of Regional Expenditure Efficiency and Transfer Dependency in Archipelagic Provinces in Indonesia. (2026). Jurnal Penelitian Dan Pengabdian Masyarakat , 4(3), 2084–2095 . https://doi.org/10.61231/6x90nn56

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