Strategi Monitoring Fiskal Daerah di Kota Cirebon

Abstract

Supervision of regional fiscal risk is needed in order to reduce fiscal risk and also as a form of openness and fiscal sustainability of local governments, namely to find out where the fiscal position of the regional government is, in order to better ensure the sustainability of revenue, expenditure and financing so that regional fiscal health can be maintained and to prevent the occurrence of a fiscal emergency or loss of financial capacity in the local government. The problem is that local governments often lack information regarding their fiscal position, including how to see and monitor possible fiscal risks faced and how to deal with strategies appropriately and reliably. Cirebon City is one of the cities in West Java Province which, like other regions in Indonesia, has potential fiscal risks if it is not properly monitored. The purpose of this research is to identify and analyze the indicators of regional fiscal risk and to formulate strategies as an effort to reduce fiscal risk in Cirebon City.
 The results showed that the supervision of regional fiscal risk using the Carter and Ajam method showed that the regional fiscal status of Cirebon City for the years 2013-2017 was not at risk. However, when examined from each indicator in every aspect, there are several indicators whose status is in a risky condition. The indicators that are in this risky condition have the potential to cause problems in the regional fiscal of Cirebon City. The results of data processing using the Analytical Hierarchy Process (AHP) method obtained a strategy to reduce regional fiscal risk in Cirebon City with the first priority of increasing tax and retribution supervision (0.275), maximizing potential sectors that are able to provide an increase in regional revenue (0.267), increasing the number of new jobs (0.248), and the efficiency of personnel and goods / services expenditures to be transferred to capital expenditures (0.210)