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Course Description
This course discusses fiscal decentralization as a consequence of the practice of political and administrative decentralization. Students are asked to reproduce the concept of decentralization which has various scopes, including in the financial sector. A discussion of the concept of public finance is presented as an introduction. Next, students are invited to learn about fiscal decentralization policies in Indonesia by looking at the mechanisms of DAU, DAK, DBH and OTSUS funds.
Program Objectives (PO)
- Mahasiswa mampu menyusun kerangka model pembangunan ekonomi di daerah berdasarkan prinsip desentralisasi fiskal.
- Mahasiswa mampu menguasai konsep desentralisasi dalam ruang lingkup keuangan publik
- Mampu menerapkan pemikiran logis, kritis, sistematis, dan inovatif dalam konteks pengembangan atau implementasi ilmu pengetahuan dan teknologi yang memperhatikan dan menerapkan nilai humaniora yang sesuai dengan bidang desentralisasi fiskal.
- Mahasiswa memahami kebijakan dan implementasi desentralisasi fiskal di indonesia dalam wujuad DAU, DAK, DBH dan Dana Otoonomi Khusu (OTSUS)
Aktifitas Pembelajaran
-
Pertemuan 1 Desentralisasi Fiskal dan Pembangunan Ekonomi Daerah -
Pertemuan 2 Pembangunan Ekonomi Daerah -
Pertemuan 3 Pembangunan Ekonomi Daerah -
Pertemuan 4 Konsep pengembangan keuangan daerah -
Pertemuan 5 Karakteristik akuntansi keuangan daerah dan struktur APBD -
Pertemuan 6 Karakteristik akuntansi keuangan daerah dan struktur APBD -
Pertemuan 7 Karakteristik akuntansi keuangan daerah dan struktur APBD -
Pertemuan 8 Ujian Mid-Semester ( dan menjelaskan materi yang diberikan dari pertemuan 1-7) -
Pertemuan 9 Kebijakan Desentralisasi fiskal -
Pertemuan 10 Konsep Perimbangan Keuangan melalui mekanisme Transfer Ke Daerah -
Pertemuan 11 Konsep Perimbangan Keuangan melalui mekanisme Transfer Ke Daerah -
Pertemuan 12 Pola Implementasi Desentralisasri Fiskal melalui mekanisme DAU, DAK, DBH dan Dana Otsus -
Pertemuan 13 Pajak dan retribusi daerah -
Pertemuan 14 Menganalisa dampak desentralisasi fiskal terhadap APBD (sektor pendapatan) -
Pertemuan 15 Menganalisa dampak desentralisasi fiskal terhadap APBD (sektor pendapatan) -
Pertemuan 16 Evaluasi Akhir Semester / Ujian Akhir Semester ( dan menjelaskan materi yang diberikan dari pertemuan 1-15)
References
- Hill, Michael. 1993, The Policy Process: A Reader, Britain: Harvester Wheatsheaf.Stiglitz, Joseph E. 2000. Economics of the Public Sector. New York, USA: W.W. Northon and Company.
- Hidayat, dkk. 2025. Gaining Insight into Fiscal Decentralization at Producing Public Value (Accountability) through Public Goods and Public Interest: Literature Review of Fiscal Decentralization in the Indonesian and Global Contexts
- Birkland, Thomas A. 2011. An Introduction to The Policy Process.
- Wang, F., Rani, T., & Razzaq, A. (2023). Environmental impact of fiscal decentralization, green technology innovation and institution’s efficiency in developed countries using advance panel modelling. Energy & Environment, 34(4), 1006-1030.
- Khusaini, M. 2006. Ekonomi Publik: Desentralisasi Fiskal dan Pembangunan Daerah. BPFE - Universitas Brawijaya-Malang.
- Judijanto, L., Wijaya, I. K. K., Krisdiana, K., Jayanto, I., & Anantadjaya, S. P. (2024). THE INFLUENCE OF DECENTRALIZED FINANCE (DEFI) ON GLOBAL FINANCIAL STABILITY: AN EMERGING CHALLENGE. Journal of Economic, Bussines and Accounting (COSTING), 7(6), 90-96.
- Bird, Richard M. & Vaillancourt, Francois. 1998. Fiscal Decentralization in Developing Countries. Cambridge University Press. Terjemahan. PT. Gramedia Pustaka Umum. Jakarta.
- Nugroho, Riant. 2017, Public Policy. Jakarta: Elex Media Komputindo
- Cheema, G. Shabbir (ed). 1981. Institutional Dimensions of Regional Development, Maruzen Asia, for the United Nations Centre for Regional Development, Nagoya
- Anggono, P. (2020). The effect of fiscal balance funds on local economic growth in Indonesia. Jurnal Ilmiah Administrasi Publik, 6(2), 297-304.
- Plaček, M., Ochrana, F., Půček, M. J., & Nemec, J. (2020). Fiscal decentralization reforms. Fiscal Decentralization Reforms. https://doi. org/10.1007/978-3-030-46758-6.
- Cutlip, Scoot. M., Center, Allen H., and Broom, Glen M. 2000. Effective Public Relations, eight edition. Upper Saddle River, New Jersey: Prentice Hall.
Lecturer
Difficult Things About Education.
$75$10
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