Benchmarking Keuangan Lokal Kreatif: Inovasi Kebijakan dan Tata Kelola Fiskal Indonesia, Pelajaran dari Negara-Negara OECD
DOI:
https://doi.org/10.69836/ncrcs-sinesia.v1i2.102Keywords:
creative local finance, OECD, sustainable local developmentAbstract
Penelitian ini mengkaji keuangan lokal kreatif di Indonesia dalam konteks desentralisasi fiskal, reformasi kelembagaan, dan pembangunan berkelanjutan. Studi ini menelaah bagaimana inovasi kebijakan, mekanisme tata kelola fiskal, dan desain hukum membentuk ketahanan ekonomi lokal serta pemberdayaan masyarakat. Dengan menggunakan metode komparatif kualitatif yang terintegrasi, meliputi Qualitative Comparative Analysis (QCA), analisis hukum normatif, serta benchmarking terhadap praktik terbaik OECD, penelitian ini mengevaluasi instrumen fiskal lokal utama Indonesia seperti dana desa, obligasi daerah, dan sukuk hijau. Instrumen tersebut dibandingkan dengan inovasi fiskal di Jepang, Finlandia, Korea Selatan, dan Belanda, terutama terkait sistem penganggaran partisipatif, transfer berbasis kinerja, dan pelaporan fiskal yang transparan di tingkat subnasional. Triangulasi metodologis ini memperkuat identifikasi kesenjangan kelembagaan dan peluang reformasi. Hasil penelitian menunjukkan bahwa inovasi fiskal Indonesia perlu bergerak menuju desain kebijakan berbasis bukti, struktur akuntabilitas berbasis aturan, serta kerangka hukum yang adaptif dan mendorong inovasi untuk mencapai pembangunan lokal yang adil dan berkelanjutan.
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