Penguatan Kemandirian Fiskal Daerah Untuk Mengurangi Ketergantungan Pembiayaan Pembangunan Kabupaten Cirebon Pada Transfer Pemerintah Pusat

Abstract

This study analyzes the fiscal dependency structure of Cirebon Regency and compares policy alternatives to strengthen fiscal capacity and the sustainability of development financing. The research utilizes secondary data, including regional revenue figures, planning documents, regional financial regulations, and empirical records of revenue management. Analysis was conducted using a logic model, cost-effectiveness analysis based on comparative ratings, development risk analysis, policy determination analysis, and an equal-weighting multi-criteria synthesis. The results indicate that transfer revenue dominates regional revenue, accounting for 80.47% in 2023 and 82.71% in 2024, with a projected 75.41% for 2027. The three policy alternatives compared were: strengthening Locally-Generated Revenue (PAD) based on potential, diversifying development financing, and strengthening an integrated regional fiscal framework. The integrated fiscal framework achieved the highest score, with a composite value of 8.71 out of 10. The study concludes that this framework is the most suitable for addressing Cirebon Regency's fiscal issues by integrating revenue projections, fiscal needs, fiscal gaps, financing, development priorities, budgeting, monitoring, and evaluation.