Akuntabilitas Keuangan, Kebijakan Fiskal, dan Pembangunan Ekonomi Daerah terhadap Kinerja Elektoral Petahana: Literature Review Berbasis PRISMA

Riya Dwi Handaka; Tri Widyastuti; Apollo Daito

doi:10.55681/economina.v5i6.2796

Authors

Riya Dwi Handaka Universitas Pancasila, Jakarta Selatan, Indonesia
Tri Widyastuti Universitas Pancasila, Jakarta Selatan, Indonesia
Apollo Daito Universitas Pancasila, Jakarta Selatan, Indonesia

DOI:

https://doi.org/10.55681/economina.v5i6.2796

Keywords:

Political Budget Cycle, Akuntabilitas Keuangan, Pembangunan Ekonomi Daerah, Retrospective Voting, Petahana

Abstract

Penelitian ini bertujuan meninjau secara sistematis hubungan literature antara akuntabilitas keuangan, kebijakan fiskal, pembangunan ekonomi, dan kinerja elektoral petahana dalam kerangka teori political budget cycle (PBC) dan retrospective voting. Kajian ini penting karena literatur yang ada sering berkembang secara terpisah, padahal seluruhnya dapat membentuk penilaian pemilih terhadap keterpilihan kembali petahana. Penelitian ini menggunakan literature review berbasis PRISMA dengan tahapan identifikasi, penyaringan, kelayakan, dan inklusi. Literatur disintesis secara tematik berdasarkan hubungan kunci antara akuntabilitas keuangan, kebijakan fiskal, transfer pemerintah, pembangunan ekonomi, dan retrospective voting. Hasil kajian menunjukkan bahwa kinerja elektoral petahana tidak hanya dipengaruhi oleh penggunaan instrumen fiskal menjelang pemilihan, tetapi juga oleh kualitas tata kelola keuangan dan kemampuan kebijakan fiskal menghasilkan capaian pembangunan yang dirasakan oleh pemilih. Akuntabilitas keuangan melalui audit dan pelaporan keuangan dapat membatasi oportunisme fiskal, sedangkan kinerja pembangunan menjadi saluran evaluasi retrospektif pemilih terhadap petahana.

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