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Komparasi Kinerja Tata Kelola Pemerintahan Desa dan Kelurahan di Kabupaten Tangerang Provinsi Banten

Penulis

  • M. Irwan Tahir * Penulis korespondensi
  • Muhammad Fauzan Marwan
DOI
10.21787/jbp.18.2026.3400
Tanggal Terbit & Halaman
31 Agustus 2026 · Hlm. 373-390
Riwayat Naskah
Diterima4 Jul 2026 Disetujui20 Agu 2026 Terbit31 Agu 2026
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Perbedaan kelembagaan antara desa dan kelurahan dapat menghasilkan kekuatan tata kelola yang berbeda, meskipun implikasinya terhadap kinerja secara keseluruhan masih belum jelas. Penelitian ini membandingkan kinerja tata kelola multidimensi antara 28 desa yang dipilih melalui pengambilan sampel acak sederhana dan seluruh 28 kelurahan di Kabupaten Tangerang, Indonesia. Data administratif yang mencakup 16 indikator pada enam dimensi tata kelola dianalisis menggunakan uji t Welch untuk sampel independen, dengan uji U Mann–Whitney dan uji permutasi untuk menguji ketahanan hasil. Kelurahan menunjukkan kinerja yang secara signifikan lebih baik pada akuntabilitas (t = 3,887, p < 0,001, d = 1,04), efisiensi (t = 2,195, p = 0,033, d = 0,59), dan kapasitas kelembagaan (t = 2,424, p = 0,019, d = 0,65), sedangkan desa mencapai tingkat partisipasi yang lebih tinggi (t = −3,528, p = 0,001, d = −0,94). Tidak ditemukan perbedaan yang signifikan pada efektivitas, transparansi, indeks kinerja tata kelola (t = 1,464, p = 0,150), maupun skor total indikator (t = 1,436, p = 0,157). Temuan ini menunjukkan bahwa desain kelembagaan berkaitan dengan kemampuan yang bersifat spesifik pada tiap dimensi, bukan dengan keunggulan kinerja secara menyeluruh. Oleh karena itu, reformasi di Kabupaten Tangerang dapat lebih tepat diarahkan berdasarkan dimensi daripada melalui target agregat yang seragam—yaitu dengan memperkuat akuntabilitas administratif, efisiensi sumber daya, dan kapasitas kelembagaan di desa, serta memperluas partisipasi warga yang substantif di kelurahan.

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