TATA KELOLA KETAHANAN FISKAL ADAPTIF DI ERA KRISIS GLOBAL: TINJAUAN LITERATUR SISTEMATIS DAN KERANGKA INTEGRATIF
DOI:
https://doi.org/10.69957/grjb.v6i03.3100Keywords:
Ketahanan Fiskal Adaptif, Tata Kelola Fiskal, Krisis Global, Risiko Geopolitik, Utang Publik, Kapasitas Negara, Federalisme Fiskal, Tinjauan Literatur SistematisAbstract
Meningkatnya frekuensi dan keterkaitan antara krisis keuangan, kesehatan, geopolitik, energi, dan iklim telah memperbesar tekanan fiskal serta memperlihatkan keterbatasan pendekatan konvensional terhadap keberlanjutan fiskal. penelitian ini bertujuan melakukan tinjauan literatur sistematis mengenai tata kelola ketahanan fiskal adaptif dalam menghadapi krisis global. Penelitian ini meninjau secara sistematis literatur mengenai tata kelola ketahanan fiskal adaptif dan mengembangkan kerangka integratif yang menjelaskan kemampuan pemerintah dalam mengantisipasi, menyerap, merespons, dan beradaptasi terhadap guncangan fiskal. Review mencakup artikel jurnal berbahasa Inggris yang diterbitkan pada periode 2014–Agustus 2026 dan diidentifikasi melalui Scopus sebagai basis data utama, sedangkan Google Scholar dan laman penerbit digunakan untuk pemeriksaan silang sitasi dan akses teks lengkap. Pencarian awal menghasilkan 36 artikel. Setelah penghapusan duplikasi, penyaringan judul dan abstrak, penilaian kelayakan teks lengkap, serta penilaian kualitas studi berdasarkan protokol Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA), sebanyak 27 artikel dipertahankan untuk sintesis akhir. Data dianalisis menggunakan klasifikasi deskriptif, pengodean tematik, perbandingan antarstudi, dan sintesis integratif. Hasil penelitian mengidentifikasi empat dimensi ketahanan fiskal adaptif yang saling berhubungan, yaitu risiko geopolitik dan paparan terhadap krisis global, pengelolaan utang publik dan ruang fiskal, kapasitas negara dan kelembagaan, serta federalisme fiskal dan koordinasi antarpemerintah. Guncangan geopolitik memengaruhi ketahanan fiskal melalui penurunan penerimaan, peningkatan pengeluaran, kenaikan biaya pembiayaan, dan kerentanan utang. Namun, besarnya pengaruh tersebut bergantung pada kapasitas kelembagaan, fleksibilitas pembiayaan, dan kemampuan pemerintah mengoordinasikan respons fiskal pada berbagai tingkat pemerintahan. Kebaruan penelitian ini terletak pada pengintegrasian rumpun literatur yang sebelumnya terfragmentasi ke dalam kerangka multidimensional yang menempatkan ketahanan fiskal sebagai kemampuan tata kelola dinamis, bukan sekadar kepatuhan terhadap rasio fiskal. Kerangka ini dapat digunakan untuk memperkuat penyangga fiskal, tata kelola utang, kapasitas kelembagaan, dan koordinasi antarpemerintah guna menjaga pelayanan dan nilai publik selama krisis global.
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