Vol. 2 No. 3 (2026)

Published: 2026-09-30

Research Article

Ten Missing Districts: Completeness as a Property of National Fiscal Statistics

Rodyah Widyarini (Author)

1–12
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A Gap That Structure Does Not Predict: The Revenue–Expenditure Balance Across 508 Jurisdictions

Alien Akmalia (Author)

13–25
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The Districts That Vanished: Administrative Reorganisation and the Silent Unbalancing of a National Panel

Eni Candra Nurhayati, Achmad Akmal Fardani (Author)

26–38
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When the Residual Is the Largest Item: Own-Source Revenue Composition Across 507 Jurisdictions

Hendrawan Toni Taruno, Sarbullah (Author)

50–61
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Where the Investment Went: Operating Expenditure Across 482 District Budgets, 2017 to 2024

Hussein Hassan Laizer, Wachidah Fauziyanti (Author)

62–74
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Doctrinal / Legal Analysis

Autonomy That Does Not Reach the Tax Base: Aceh and a General Fiscal Statute

Yulius Wahyu Setiadi, Ludwina Harahap (Author)

39–49
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