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Abstract
This study examines how local own-source revenue optimization strengthens regional fiscal resilience by mitigating payment delays and budget efficiency pressures in Dumai City. Using a descriptive case study with a mixed-methods approach, the research analyzes official budget realization reports, regional financial statements, delayed payment records, and policy alternatives through the USG and Dunn evaluation methods. The findings show that low realization of local own-source revenue, which reached only 60.03% of the 2024 target, weakened cash availability, triggered IDR 346.88 billion in delayed payments, and reduced fiscal space in the following budget year. The main causes include weak data-based revenue management, unrealistic fiscal planning, limited supervision, and poor interagency coordination. The study recommends integrating and digitalizing local revenue management through real-time monitoring, early warning systems, and data-based forecasting. This policy can improve budget credibility, reduce fiscal risks, and strengthen sustainable regional fiscal governance within Indonesian decentralized local public financial management contexts.
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References
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References
Allen, R., & Tommasi, D. (Eds.). (2001). Managing public expenditure: A reference book for transition countries. OECD Publishing.
Badan Pengelolaan Keuangan dan Aset Daerah Kota Dumai. (2025). Dokumen tunda bayar kegiatan tahun 2024.
Bastian, I. (2010). Akuntansi sektor publik: Suatu pengantar. Erlangga.
Bird, R. M., & Vaillancourt, F. (Eds.). (1998). Fiscal decentralization in developing countries. Cambridge University Press.
Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal control—Integrated framework. COSO.
Dunn, W. N. (2013). Pengantar analisis kebijakan publik (Edisi kelima). Gadjah Mada University Press.
Flynn, S., & Pessoa, M. (2014). Prevention and management of government arrears. International Monetary Fund.
Halim, A. (2002). Akuntansi keuangan daerah. Salemba Empat.
International Monetary Fund. (2014). Fiscal risk management: Technical guidance note. International Monetary Fund.
International Monetary Fund. (n.d.). Fiscal risk management. International Monetary Fund.
Kementerian Dalam Negeri Republik Indonesia. (2020). Peraturan Menteri Dalam Negeri Nomor 77 Tahun 2020 tentang pedoman teknis pengelolaan keuangan daerah.
Mardiasmo. (2018). Akuntansi sektor publik. Andi.
Nugroho, R. (2014). Public policy. Elex Media Komputindo.
OECD. (2015). Principles of budgetary governance. OECD Publishing.
OECD. (2019). Digital government review. OECD Publishing.
PEFA Secretariat. (2016). Framework for assessing public financial management. Public Expenditure and Financial Accountability.
Pemerintah Kota Dumai. (2024). Laporan realisasi anggaran tahun 2024.
Pemerintah Kota Dumai. (2025). Laporan keuangan pemerintah daerah tahun 2025.
Rawdanowicz, Ł., Turban, S., Millot, V., Boulhol, H., & Morgavi, H. (2021). Constraints and demands on public finances: Considerations of resilient fiscal policy (OECD Economics Department Working Papers No. 1694). OECD Publishing.
Republik Indonesia. (2014). Undang-Undang Nomor 23 Tahun 2014 tentang pemerintahan daerah.
Republik Indonesia. (2019). Peraturan Pemerintah Nomor 12 Tahun 2019 tentang pengelolaan keuangan daerah.
Republik Indonesia. (2022). Undang-Undang Nomor 1 Tahun 2022 tentang hubungan keuangan antara pemerintah pusat dan pemerintah daerah.
Robinson, M., & Last, D. (2009). A basic model of performance-based budgeting. International Monetary Fund.
Schick, A. (1998). Modern public financial management. World Bank.
Winarno, B. (2012). Kebijakan publik: Teori dan proses. CAPS.
World Bank. (2017). Public financial management and fiscal sustainability handbook. World Bank.
World Bank. (2020). Digital public finance and revenue administration reform. World Bank.