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Income inequality remains a fundamental challenge in regional economic development after the implementation of regional autonomy. This study aims to analyze the effect of fiscal decentralization policies, as measured by the variables of Local Government Revenue (LGR) and the Balancing Fund, on income inequality in 14 regencies/cities in West Kalimantan Province. This study uses a descriptive quantitative approach with panel data for the period 2015–2024. The data analysis technique used is panel data regression with a natural logarithm model. The results of the study show that LGR has a positive and significant influence on income inequality, which indicates that increasing regional fiscal independence actually tends to widen income disparity. Conversely, the Balancing Fund is proven to have a negative and significant effect, confirming its effective role as a redistribution instrument in reducing interregional inequality. Simultaneously, both fiscal instruments have a significant impact on the Gini ratio.

Currently, the issuance of Law Number 3 of 2022 concerning the National Capital is a concrete step taken by the Government to seek the relocation and development of a new National Capital, because economic growth has so far been considered too Java-centric by some in the community. However, it cannot be denied that after the issuance of this law it triggered new problems, including the problem regarding the position of the Head of the Archipelago Capital Authority. Therefore, through this research, we will answer issues related to the position of the Head of the Archipelago Capital Authority along with the logical consequences related to his role based on the regional government system. Normative legal research methods or what is usually called doctrinal legal research, the approaches used are the statutory approach and the conceptual approach. The research results show that the position of the Head of the Nusantara Capital Authority is as head of a special regional government at the provincial level. The logical consequences received from this regulation are that the election, appointment and dismissal are carried out directly by the President as per the President's prerogative, the regions are centralized, and there is no Regional People's Representative Council (DPRD) as an instrument of regional autonomy.

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

This study explores the contribution of regional taxes and levies to Regional Original Revenue (PAD) in Surabaya City and their role in fostering fiscal independence within the framework of regional autonomy. Employing a descriptive qualitative approach, data were collected from the Surabaya City Regional Revenue Agency and relevant local government offices, complemented by secondary sources such as regulatory documents and literature on regional finance. The data analysis process followed McNabb’s (2002) framework, which consists of categorization, interpretation, generalization, testing alternative perspectives, and refining theoretical insights. The findings reveal that PAD acts as a crucial financial backbone for the implementation of regional autonomy, with taxes and levies serving as the primary contributors. On average, these sources accounted for 89.08% of the total PAD during the 2021–2024 period. The growth trend observed is driven by several factors, including the presence of a comprehensive legal and regulatory framework, diversification of tax types and structures, adequate institutional and human resource capacity, as well as increasing public awareness of tax obligations. Although there was a temporary decline in proportional contribution in 2023, overall tax and levy collections exceeded their targets, underscoring their vital role in supporting government administration and regional development programs. This study emphasizes the need for strengthening regulatory frameworks, enhancing administrative capacity, encouraging greater community participation, and optimizing the use of digital technologies to improve efficiency in revenue collection. These strategies are essential to reduce reliance on central government transfers and to promote greater fiscal independence for Surabaya City.

This study discusses the implementation of the effectiveness of legal oversight of regional personnel management in the era of regional autonomy. Regional autonomy grants broad authority to regional governments to regulate and manage public interests, including in the management of state civil servants (ASN). However, this authority often gives rise to problems, such as nepotism, politically motivated job transfers, and weak accountability in personnel management. Legal oversight is an important instrument to ensure that all personnel policies and practices are implemented in accordance with the principles of legality, professionalism, and accountability. The research method used is normative legal research with a statutory, conceptual, and case approach, as well as qualitative analysis of regulations and personnel oversight practices. The results of the study indicate that the effectiveness of legal oversight is greatly influenced by the consistency of regulatory implementation, the strength of supervisory institutions such as the State Civil Service Commission (KASN) and the State Civil Service Agency (BKN), and the legal culture of regional apparatus. Strict enforcement of sanctions against violations also plays an important role in maintaining the integrity of the merit system. The conclusion of this study confirms that effective legal oversight can prevent abuse of authority, strengthen the professionalism of civil servants (ASN), and support the achievement of regional autonomy goals, namely improving the quality of public services and public welfare. Therefore, strengthening regulations, supervisory institutions, and internalizing the values ​​of good governance are necessary to realize transparent, accountable, and integrity-based regional personnel management.

This article examines the shift in local government authority over mineral and coal mining management following the enactment of Law Number 23 of 2014 on Regional Government. The transfer of authority from regency/city governments to provincial and central governments has created normative disharmony between the Regional Government Law and the Mining Law, resulting in legal uncertainty at the implementation level. Using a normative juridical approach and Hans Kelsen’s theory of the hierarchy of norms, this article analyzes the legal validity of the transfer and identifies structural conflicts within the legal system. The findings indicate that the current regulation lacks both hierarchical consistency and functional clarity. Therefore, a reconstruction of the legal framework for mining governance is required to balance the principle of legality with the concept of regional autonomy. A model of limited delegation, sectoral regulatory harmonization, and the application of multilevel governance are proposed as key recommendations to ensure a fair, effective, and constitutional relationship between central and local governments.  

This study aims to determine the form of legal modification of the authority of the district/city regional inspectorate in preventing criminal acts of corruption in the district/city regional government. The research method used is normative legal research. The results of the study indicate that the authority of the District/City Regional Inspectorate as regulated in several laws and regulations urgently needs to be modified to strengthen the authority of the District/City Inspectorate in preventing criminal acts of corruption in the District/City Regional Government. The modification in question is carried out in the form of revision/change of laws and regulations, where currently the position of the District/City Inspectorate is still parallel to the Regional Apparatus Organization, in the future it will be parallel to the Regional Secretary. The second modification is carried out in the form of repositioning the Role/Duties of the District/City Regional Inspectorate by encouraging the realization of Good Governance and Clean Government, Developing Supervisory Synergy, Supporting Efforts to Eradicate Corruption, Optimizing the Increase in State Revenue, Playing a Role in the Implementation of Regional Autonomy. While the third modification that can be done is through Institutional Development through the development of structures, Work Procedures, and Human Resources.

Law Number 15 of 2019 in Article 58, Article 85 and Article 91 contains authority that must be carried out by ministries or institutions that carry out government affairs in the field of Legislation Formation. Until early 2025, the government has not formed the ministry or institution in question. The legal issue of this normative legal research: What is the form of regulation of harmonization, rounding, and consolidation of the conception of the Draft Regional Regulation? What is the authority of the ministry in harmonizing, rounding, and consolidating the conception of the Draft Regional Regulation? The arrangement of harmonizing, rounding, and consolidating the conception of the Draft Regional Regulation involves a series of steps that are structured and regulated by laws and regulations. Harmonization is the process of harmonizing and unifying draft regulations so that there is no conflict with existing regulations. Coordination, For the Draft Regional Regulations that come from the Regional People's Representative Council, harmonization is coordinated by the fittings of the Regional People's Representative Council that handles the field of legislation. The authority of the ministry in harmonizing, rounding, and consolidating the conception of the Draft Regional Regulation is rooted in Article 18 paragraph (6) of the 1945 Constitution which states that local governments have the right to establish regional regulations, which are the implementation of regional autonomy. Article 236 of Law Number 23 of 2014 emphasizes that regional regulations must be prepared as an elaboration of higher laws and regulations. Since the promulgation of Law Number 15 of 2019, there has been a significant change in the authority to harmonize the Draft Regional Regulations.

This paper describes the dynamics of legal politics in the regulation of Simultaneous Regional Elections in Indonesia with a focus on the effectiveness of implementation and its impact on local democracy. Simultaneous Regional Elections, which began in 2015, are the government's efforts to improve the efficiency of regional head elections while strengthening the democratic system. However, its implementation faces various challenges, such as regulatory complexity, potential political conflict, and impacts on the quality of representation at the local level. This study uses a juridical-normative approach with a qualitative analysis method to evaluate the laws and regulations governing Simultaneous Regional Elections, including Law Number 10 of 2016 and its implementing policies. Data were obtained through literature studies, legal documents, and interviews with relevant stakeholders. The results of the study show that, although Simultaneous Regional Elections bring benefits in the form of budget efficiency and strengthening political stability, this policy also poses a number of challenges. Among them are the gap in local government capacity, strengthening political oligarchy, and decreasing the quality of community participation at the local level. In addition, the implementation of Simultaneous Regional Elections tends to sacrifice regional autonomy in the context of local democracy, given the homogenization of election times that do not always match regional needs. This study recommends the need for a revision of regulations that are more adaptive to local needs, increasing public political education, and strengthening the capacity of election organizers to ensure that Simultaneous Regional Elections can run effectively without sacrificing the principles of local democracy.

This article discusses the relationship between the central and regional governments in the Unitary State of the Republic of Indonesia (NKRI) in the context of regional autonomy. By referring to the 1945 Constitution and Law no. 23 of 2014, this analysis highlights the importance of coordination and supervision between the two entities to achieve effective and efficient government goals. This relationship involves aspects of authority, institutions, finance and supervision, all of which play a role in maintaining the integrity and stability of the government system. In the digital era, new challenges emerge, such as the spread of inaccurate information, which require special attention to ensure fair and inclusive societal participation.

APBD is one of the tools to improve public services and welfare in the community according to the broad and real goals of regional autonomy. This study aims to find out whether the preparation of the APBD in Malang City is in accordance with Government Regulation Number 12 of 2019 concerning Regional Financial Management, Minister of Home Affairs Regulation Number 90 of 2019 and Malang Mayor Regulation Number 24 of 2020 concerning the 2021 Kola Malang Regional Government Work Plan. The research method used is descriptive method, each data collected is analyzed and a conclusion is drawn. The type of research used is descriptive qualitative. The research results obtained are that the process of preparing the Malang City APBD in accordance with Government Regulation Number 12 of 2019 Minister of Home Affairs Regulation Number 90 of 2019 has been carried out properly.

Children are national assets who have the right to grow and develop optimally. Living on the streets is very dangerous for children. The aim of the research is to determine the application of the principle of regional autonomy in developing social welfare for neglected children and the obstacles in overcoming the problems of abandoned children in Serang City. The research uses qualitative methods with a case study approach. This research concludes that the Regional Government of Serang City, in implementing the principle of regional autonomy for the welfare of neglected children based on Law Number 23 of 2014, has the authority to make regional policies that have an impact on prosperity and general welfare in its region. The Serang City Government is responsible for providing social services to neglected children by providing children's rights and protecting them from the risks and threats of life on the streets. The obstacle to handling the problem of abandoned children is the mindset of abandoned children and families which are still oriented towards financial conditions as the main reference, thereby ignoring risks and other threats of danger. Problems with the level of education, habits of abandoned children and limited budgets provided also become obstacles to the implementation of handling abandoned children..