PENGARUH DANA OTONOMI KHUSUS, PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP KESEJAHTERAAN MASYARAKAT

Novita Boky

doi:10.21776/jdess.2023.02.3.16

Authors

Novita Boky Fakultas Ekonomi dan Bisnis Universitas Brawijaya

DOI:

https://doi.org/10.21776/jdess.2023.02.3.16

Keywords:

Fiscal Decentralization, Special-Autonomy Fund, Local Own-Source Revenue, Balancing Fund, HDI, People's Welfare

Abstract

In Indonesia, the fiscal decentralization policy is provided by the central government in the form of balancing fund, special-autonomy fund, and adjustment funds, as well as in the form of instruments that can increase the potential for local own-source revenue with the aim of equitable development and increasing people's welfare. Transfer funds from the central government can have an impact on people's welfare if the funds are allocated to programs/activities that can improve public services. This study aims to determine the effect of special-autonomy fund, local own-source revenue and balancing fund on people's welfare as measured using the human development index (HDI) in West Papua Province. This study uses panel data regression, using explanatory research. The results of this study indicate that special-autonomy fund and balancing fund have a positive and significant effect on the human development index (HDI) , while local own-source revenue has a positive but not significant effect.

References

Iryanti, W. S. (2014). Dampak Otonomi Khusus Terhadap Kesejahteraan Masyarakat Asli Papua di Distrik Mimika Timur Kabupaten Mimika Provinsi Papua. Jurnal Administrasi Publik, 107-119.

Nurlina, & Syafira, S. (2019). Pengaruh Dana Otonomi Khusus Terhadap Indeks Pembangunan Manusia di Kota Langsa. Jurnal Penelitian Ekonomi Akuntansi, 126-138.

Priyono, N., Fatimah, A. N., & Nurcahya, Y. A. (2020). Pengaruh PAD dan Dana Perimbangan Terhadap Kinerja Keuangan Daerah dan Kesejahteraan Masyarakat di Jawa Tengah. Jurnal REP Riset Ekonomi Pembangunan, 212-225.

Saputra, B. (2012). Dampak Desentralisasi Fiskal Terhadap Korupsi di Indonesia. Jurnal Borneo Administrator, 293-309.

Sofyan, V. R. (2023). Pengaruh PAD, DAU, DAK dan DBH Terhadap Indeks Pembangunan Manusia (IPM). Jurnal Riset Akuntansi dan Bisnis, 221-227.

Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Aflfabeta.

Todaro, M. P., & Smith, S. C. (2011). Pembangunan Ekonomi. Jakarta: Penerbit Erlangga.

Widodo, I. (2017). Dana Desa dan Demokrasi dalam Perspektif Desentralisasi Fiskal. Politik Indonesia. Indonesia Political Science Review, 65-85.

Williantara, G. F., & Budiasih, I. G. (2016). Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Dana Bagi Hasil Pada Indeks Pembangunan Manusia. E-Jurnal Akuntansi Universitas Udayana, 2044-2070.