| Issue |
BIO Web Conf.
Volume 225, 2026
International Colloquium on Youth, Environment, and Sustainability – “Earth System Equity: Integrating Social-Economy and Ecological Solutions within Planetary Boundaries” (ICYES 2025)
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|---|---|---|
| Article Number | 07003 | |
| Number of page(s) | 9 | |
| Section | Sustainable Industry, SMEs, Transportation, and Supply Chain | |
| DOI | https://doi.org/10.1051/bioconf/202622507003 | |
| Published online | 06 March 2026 | |
The Role of Regional Fiscal Autonomy in Supporting Environmentally Sustainable Regional Autonomy: A Case Study of West Nusa Tenggara Province
1 Universitas Indraprasta PGRI, Indonesia
2 Universitas Borobudur, Indonesia
* Corresponding author: This email address is being protected from spambots. You need JavaScript enabled to view it.
Abstract
This study aims to analyze the role of regional fiscal autonomy in supporting the implementation of environmentally sustainable regional autonomy in West Nusa Tenggara Province. The research employs a quantitative descriptive approach using regional financial data for the 2020–2025 period. The analysis is conducted by measuring the fiscal autonomy ratio, the effectiveness ratio of Regional Own-Source Revenue (PAD), the dependency ratio on central government transfers, the structure of regional expenditures, and PAD growth. The results show that the average contribution of PAD to transfer funds reaches 73.31%, with a PAD effectiveness level of 95.76%, indicating relatively optimal PAD management. However, regional expenditure remains dominated by routine spending, averaging 87,33% of the total APBD, thereby limiting fiscal space for development expenditure. In addition, the average PAD growth is only 1.19% per year, far below the ideal growth level and not significant. These findings indicate that although regional fiscal autonomy has shown positive progress, strengthening long-term fiscal capacity remains necessary. Therefore, this study 1recommends diversifying PAD sources, improving the efficiency and effectiveness of regional revenue management, and allocating a larger share of the budget to development expenditure and investments that support economically and environmentally sustainable development.
Key words: Fiscal Autonomy / Regional Own-Source Revenue (PAD) / Sustainable regional autonomy / Environment
© The Authors, published by EDP Sciences, 2026
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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