Asimetri Kapasitas Fiskal dan Ketimpangan Pembangunan: Studi Komparatif Tata Kelola Fiskal Daerah Istimewa Yogyakarta dan Kalimantan Timur

Abstract

This article examines how differences in local fiscal governance shape unequal development outcomes by comparing the Special Region of Yogyakarta and East Kalimantan. Although both provinces exhibit relatively strong governmental capacity, they display contrasting fiscal structures, poverty profiles, and distributional outcomes. Using a comparative qualitative design based on official fiscal statistics, poverty reports, inequality data, and policy documents from 2024–2026, the study argues that fiscal capacity does not automatically translate into inclusive development. The key explanatory mechanism lies in the interaction between revenue structure, spending composition, and coordination quality. East Kalimantan benefits from stronger own-source revenue and larger fiscal space, but its distributive effect is constrained by commodity dependence and uneven territorial integration. Yogyakarta, by contrast, operates with tighter fiscal room yet demonstrates more consistent social-policy targeting; however, its urban service economy reproduces high expenditure inequality. The findings show that fiscal design affects development equity through incentive structures embedded in intergovernmental transfers, political allocation priorities, and institutional coordination. The article contributes to applied business and economic research by showing that local fiscal effectiveness should be assessed not merely through revenue magnitude, but through the governance quality linking revenue autonomy, spending quality, and territorial inclusion. The study proposes an analytical model in which fiscal structure influences spending quality, which in turn conditions development equity.