The Impact of Budget Allocation on Regional Development Performance in 2024
Keywords:
Budget Allocation, Regional Development Performance, APBD,, Fiscal Decentralization, Cirebon RegencyAbstract
This study examines the impact of budget allocation on regional development performance with a case study in Cirebon Regency. The main problem is related to the effectiveness of the Regional Revenue and Expenditure Budget (APBD) in encouraging development in the era of fiscal decentralization, where budget allocation is often not optimal. The purpose of the research is to describe the pattern of budget allocation for the 2024 APBD, analyze development performance based on economic, social, and infrastructure indicators, and measure the influence of budget allocation on this performance. The method used is a literature study with a descriptive qualitative approach, analyzing APBD, PPAS, and related literature documents. The results of the study show that the Cirebon Regency Budget in 2024 is IDR 3.919 trillion, with revenue dominated by central transfers (76%) and operating expenditure reaching 73%, which limits productive investment. Development performance was hampered by high fiscal dependence and the dominance of routine spending, although capital allocation contributed positively to infrastructure. Factors such as participatory planning and increased PAD are needed to increase effectiveness. This study recommends the transformation of fiscal governance towards inclusive and sustainable development.
Downloads
References
Hamamah, F. (2020). The Effectiveness of the Cirebon Regency Musrenbang during Covid-19. Syntax Literate; Indonesian Scientific Journal, 5(9), 833. https://doi.org/10.36418/syntax-literate.v5i9.1606
Kresna Riady, D., Siregar, S., & Sugianto. (2023). Management of Funds of Sharia Banks; Literature Studies. Journal of Tabarru': Islamic Banking and Finance, 5(2), 565–573. https://doi.org/10.25299/jtb.2022.vol5(2).12140
Finance, R. P., & Close, B. A. B. V. I. (2022). Priorities and Ceilings of the Provisional Budget of Cirebon Regency for the 2022 Fiscal Year Priorities and Ceilings of the Provisional Budget of Cirebon Regency for the 2022 Fiscal Year.
Research, L. B., & Islands, S. N. (2014). Chapter I Introduction Chapter I. Galang Tanjung, 2(3), 1–10.
Development, D., Information, T., Acceptance, T., & District, P. (2026). Ministry of Finance of the Republic of Indonesia1. XIV.
Mira Yuli, Septia Arum Ningsih, & Gama Pratama. (2025). Faktor-Faktor Penyebab Masalah Pokok Pembangunan Ekonomi di Era Globalisasi di Indonesia. JURNAL MANAJEMEN DAN BISNIS EKONOMI, 3(4), 21–30. https://doi.org/10.54066/jmbe-itb.v3i4.3572
Saefullah, A. S. (2024). Variety of Literature-Based Qualitative Research on the Study of Religion and Religion in Islam. Al-Tarbiyah: Journal of Islamic Education, 2(4), 195–211. https://doi.org/10.59059/al-tarbiyah.v2i4.1428
Sari, Y. R. (2025). A critical study of the realization of regional expenditure in South Sulawesi Province for the 2020-2021 fiscal year from the perspective of quality spending. KEUDA (Journal of Regional Economic and Financial Studies), 9(3), 262–279. https://doi.org/10.52062/keuda.v9i3.3121
Sugiyono. (2020). Quantitative, Qualitative and R&D Research Methodologies.
Yuli, M., Ningsih, S. A., & Pratama, G. (2025). Faktor-Faktor Penyebab Masalah Pokok Pembangunan Ekonomi di Era Globalisasi di Indonesia. JURNAL MANAJEMEN DAN BISNIS EKONOMI, 3(4), 21-30.
