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 Context
Year: 2025
Type: article
Abstract: This study examines fiscal decentralization in Indonesia and globally focuses on public value. Empirically, several studies show that fiscal decentralization positively or negatively impacts economic growth. When examined with the meaning of public value, the budget, which is the basis of bureaucracy in the political process (decision-making and management institution), can reflect public values. The difference between these two phenomena means that some studies show variations in the implementation and effectiveness of fiscal decentralization. Using a semi-systematic literature review method, this study analyses empirical findings from Indonesia and globally on public value in the context of public goods and public interest. The results show that the facts related to fiscal decentralization both in Indonesia and globally still have a low degree of public value, especially concerning accountability in the meaning of public goods and public interests.
Source: KnE Social Sciences
Authors: Melda Fadiyah Hidayat, Galih Wahyu Pradana, Muhammad Farid Maruf, Zahrani Putri Anggraeni, Wanda Alvi Darmayanti, Maharani Putri Nurwidya, Dewi Rahma Shobirin, Revienda Anita Fitrie
Institution: Universitas Negeri Surabaya
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4407757475