Reconstructing the Regulatory Framework for Intergovernmental Fiscal Transfers to Support Food Security in Border Regions: A Study of Malinau Regency

Ideally, intergovernmental fiscal transfers should support food security by reflecting the needs and service delivery costs of border regions. In practice, the needs of remote communities in Malinau Regency cannot be assessed solely through aggregate transfers or individual programme budgets. This study examines the adequacy of transfer regulations in addressing food security financing needs and proposes a framework for their reconstruction. It employs a qualitative normative–empirical legal methodology, combining regulatory analysis, interviews, and documentary review. Data are analysed through systematic interpretation, thematic classification, and gap analysis linking regulations, service needs, and available funding. The findings indicate that transfer regulations recognise fiscal needs and territorial characteristics, but their adequacy requires assessment of variations in accessibility, service costs, and funding coordination. The IDR 7 billion PESAT allocation does not represent the regency’s total food-related budget. The study proposes a needs-based transfer framework encompassing needs identification, cost estimation, funding reconciliation, instrument selection, verification, and evaluation. This framework distinguishes regulatory reform from improvements in budgeting and programme implementation. Its application requires further data validation and fiscal simulation.