This study aims to analyze the role of regional fiscal autonomy in supporting the implementation of environmentally sustainable regional autonomy in West Nusa Tenggara Province. The research employs a quantitative descriptive approach using regional financial data for the 2020–2025 period. The analysis is conducted by measuring the fiscal autonomy ratio, the effectiveness ratio of Regional Own-Source Revenue (PAD), the dependency ratio on central government transfers, the structure of regional expenditures, and PAD growth. The results show that the average contribution of PAD to transfer funds reaches 73.31%, with a PAD effectiveness level of 95.76%, indicating relatively optimal PAD management. However, regional expenditure remains dominated by routine spending, averaging 87,33% of the total APBD, thereby limiting fiscal space for development expenditure. In addition, the average PAD growth is only 1.19% per year, far below the ideal growth level and not significant. These findings indicate that although regional fiscal autonomy has shown positive progress, strengthening long-term fiscal capacity remains necessary. Therefore, this study 1recommends diversifying PAD sources, improving the efficiency and effectiveness of regional revenue management, and allocating a larger share of the budget to development expenditure and investments that support economically and environmentally sustainable development.
Sahrudin et al. (Fri,) studied this question.