Abstract
This study aims to analyze the effect of the Special Allocation Fund (DAK) on the Economic Growth of Coal-Producing Districts/Cities in Central Kalimantan Province in 2010-2019. The data used is secondary data obtained from JDIH of the Ministry of Finance, DJPK of the Ministry of Finance, and the Central Kalimantan Statistics Agency during 2010-2019. The unit of analysis is nine districts/cities in Central Kalimantan Province. This study uses a panel data regression model with the Common Effect Model. The results of this study indicate that DAK is harmful and has no significant effect on the economic growth of coal-producing districts/cities in Central Kalimantan Province.
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