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Cirebon District consists of 40 sub-districts with various potentials and characteristics between sub-districts, this condition causes disparity in the development between sub-districts in Cirebon District. This study was aimed to analyze the pattern of economic growth and development of each sub-district, measure the level of disparity, analyze the factors causing disparity, and establish the priority of budget allocation strategy to decrease disparity in economic development between sub-districts in Cirebon District. Primary data were obtained from gathering opinion with questionnaire by respondents who are steakholder were chosen purposively. The methods of analysis used in each aim were: analysis Tipology Klassen, Entropy Index, Williamson Index, Theil Index, panel data regression, and Analytical Hierarchy Process (AHP). The results of each analysis showed that: (1) Sub-district in Cirebon District was classified into four quadrants, the level of development of undeveloped sub districts optimally and uneven; (2) the level of disparity in in Cirebon District fluctuated, and the decomposition of the major source of disparity was caused by the disparity between sub-districts (within region); (3) factors which had a significant influence to the decrease of disparity, namely income per capita (regional GDP) and the development of sub-district; and (4) priority of budget allocation strategy that can be implemented to decrease the disparity between sub-districts in Cirebon District is the improvement of infrastructure and facilities.Keywords: Disparity Development, Cirebon District, Theil Index, Analytical Hierarchy ProcessABSTRAKKabupaten Cirebon terdiri dari 40 kecamatan dengan potensi dan karakteristik antar kecamatan yang beragam, yang mengakibatkan terjadinya disparitas pembangunan antar kecamatan di Kabupaten Cirebon.  Penelitian ini bertujuan untuk: menganalisis pola pertumbuhan ekonomi dan perkembangan kecamatan, mengukur tingkat disparitas, menganalisis faktor-faktor penyebab disparitas, dan menetapkan prioritas strategi alokasi anggaran untuk penurunan disparitas pembangunan ekonomi antar kecamatan di Kabupaten Cirebon. Data primer diperoleh dengan penjaringan pendapat stakeholder yang masing-masing dipilih secara sengaja (puposive sampling). Metode analisis yang digunakan untuk masing-masing tujuan adalah: analisis Tipology Klassen, Indeks Entropi, Indeks Williamson, Indeks Theil, regresi data panel, dan Proses Hirarki Analitik (PHA). Hasil dari masing-masing analisis menunjukkan bahwa: (1) Kecamatan di Kabupaten Cirebon diklasifikasikan menjadi 4 kuadran dan tingkat perkembangan kecamatan belum berkembang secara optimal dan belum merata; (2) disparitas di Kabupaten Cirebon bersifat fluktuatif, dan dekomposisi sumber utama disparitas berasal dari disparitas antar kecamatan dalam wilayah (within region); (3) faktor yang berpengaruh terhadap disparitas adalah pendapatan (PDRB) per kapita dan perkembangan kecamatan; dan (4) prioritas strategi alokasi anggaran yang dapat diimplementasikan untuk penurunan disparitas pembangunan ekonomi di Kabupaten Cirebon adalah peningkatan prasarana dan sarana.Kata kunci: disparitas pembangunan, Kabupaten Cirebon, Indeks Theil, Proses Hirarki Analitik

STRATEGI ALOKASI ANGGARAN UNTUK PENURUNAN DISPARITAS PEMBANGUNAN EKONOMI ANTAR KECAMATAN DI KABUPATEN CIREBON