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Ketika Ruang Fiskal Gagal Mengurangi Kemiskinan

Filter Tata Kelola dan Kapasitas Fiskal Regional di Provinsi Nusa Tenggara Barat, 2019–2023

DOI
10.21787/jbp.18.2026.3188
Tanggal Terbit & Halaman
30 April 2026 · Hlm. 191-210
Riwayat Naskah
Diterima1 Apr 2026 Terbit30 Apr 2026

308 Dilihat 199 Diunduh

Abstrak

Studi ini meneliti ketidaksesuaian antara peningkatan kapasitas fiskal daerah dan pengurangan kemiskinan di Provinsi Nusa Tenggara Barat (NTB), 2019–2023. Studi ini menjawab sebuah teka-teki: Indeks Kapasitas Fiskal Daerah NTB meningkat tajam, terutama pada tahun 2022–2023, sementara kemiskinan hanya menurun sedikit dan berfluktuasi. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus instrumental, didukung oleh data kuantitatif tentang kapasitas fiskal dan tren kemiskinan. Data dikumpulkan melalui wawancara mendalam, diskusi kelompok fokus, dan analisis dokumen anggaran daerah, rencana pembangunan, laporan kinerja, dan statistik resmi, kemudian dianalisis secara tematik untuk mengidentifikasi mekanisme yang menghubungkan ruang fiskal dengan hasil sosial. Kepercayaan dipastikan melalui triangulasi sumber dan metode, pengecekan anggota, jejak audit, dan verifikasi lintas sumber. Temuan menunjukkan bahwa peningkatan kapasitas fiskal belum secara efektif mendorong pengurangan kemiskinan karena dibatasi oleh tiga filter tata kelola: fragmentasi kelembagaan di berbagai lembaga pemerintah daerah, dominasi program amal jangka pendek, dan kelemahan dalam sistem data dan penargetan penerima manfaat. Oleh karena itu, kapasitas fiskal merupakan syarat yang diperlukan tetapi tidak cukup untuk keberhasilan kebijakan pengentasan kemiskinan. Kontribusi studi ini terletak pada pengembangan kerangka kerja kapasitas fiskal–filter tata kelola–hasil sosial yang menjelaskan mengapa kapasitas anggaran gagal menghasilkan peningkatan kesejahteraan, memperluas literatur desentralisasi fiskal dengan memposisikan tata kelola sebagai mekanisme mediasi daripada variabel administratif. Implikasi kebijakan meliputi penguatan Tim Koordinasi Pengurangan Kemiskinan Regional, pengintegrasian basis data penerima manfaat, penerapan penganggaran berbasis hasil, promosi evaluasi berbasis bukti, dan peningkatan koordinasi antar lembaga sehingga desentralisasi fiskal dapat bekerja lebih efektif untuk masyarakat miskin di NTB.

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Biografi Penulis

  • Baiq Dewi Lita Andiana · Universitas Islam Al-Azhar

    Dosen Program Studi Akuntasi, Fakultas Ekonomi dan Bisnis Universitas Islam Al Azhar

  • Achmad Suhendri · Universitas Islam Al-Azhar

    Dosen Program Studi Akuntasi, Fakultas Ekonomi dan Bisnis Universitas Islam Al Azhar

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