General Allocation Fund Research Articles

The Effect Of Regional Original Revenue, General Allocation Funds, And Special Allocation Funds On Economic Growth In The North Sulawesi Province

The authority received by local governments from the regional autonomy system in order to collect and distribute funds independently as well as decide on development interests. Regional autonomy seeks to equalize growth/development in accordance with regional interests in order to increase regional development based on the capabilities of each region.The purpose behind this study is to analyze the effects of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on economic growth in North Sulawesi Province. This study uses a collection of period series information for some time, 2002-2021 to be precise. Multiple linear regression analysis method was used in this research. The results of the research findings show that: 1) PAD has no substantial influence on economic growth in North Sulawesi Province; 2) DAU has a positive but insignificant impact on economic growth in North Sulawesi Province; 3) DAK has a negative effect on economic growth in North Sulawesi Province; 4) Meanwhile, simultaneously PAD, DAU and DAK have a positive and substantial effect on economic growth in North Sulawesi Province. In addition to the effort to increase the value of regional income indicators, improving the quality of human resources (HR) as managers of indicators in sustainable regional autonomy policies is one of the important efforts for the implementation of regional autonomy to support regional economic growth.

Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Kabupaten/Kota Di Sumatera Utara

This study was conducted in districts/cities in North Sumatra province during 2018-2021. This study aims to examine and analyze the effects of economic growth, regional income, general pension funds and private pension funds on investment spending. The approaches used in this study are quantitative and descriptive. The population of this study was 33 counties/cities in North Sumatra using this technique, so the sample included 132 financial statements from 4 years of observations. As well as technical documentation collects data through the regional government director's balance sheet website. The analytical method in this study is multiple linear regression. Therefore, the results of this study are positive effects of economic growth, regional initial income, general allocation fund, special allocation fund, together or not, on capital expenditure in the region. areas. Counties/Cities in North Sumatra for the period 2018-2021. Figure F > F Table results obtained (7.316 > 2.50), significance value 0.000 < 0.005. From the partial test results, economic growth, regional initial income, general allocation, and special allocation funds have a significant impact on district/city spending. Capital expenditure in North Sumatra

Analisis Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Pengaruhnya Terhadap Alokasi Belanja Modal pada Kabupaten/Kota di Provinsi Jawa Tengah

This study aims to determine the effect of Regional Original Revenue, General Allocation Fund, and Special Allocation Fund on Capital Expenditure Allocation in Regency/City in Central Java Province for the period 2019-2022. The population used in this study were Regencies/Cities in Central Java Province, with a sampling technique, namely purposive sampling, so that the sample taken was 35 districts/cities, consisting of 29 regencies and 6 cities with the period 2019-2022. The type of data used is secondary data, obtained from the APBD Budget and Realization Report on the official website djpk.kemenkeu, and data collection techniques through literature study and documentation. The data analysis method in this study is descriptive statistics and classical assumption tests with hypothesis testing using multiple linier analysis F-test, Determination test, and t-test, Based on the test results, is shows that Regional Original Revenue, and the General Allocation Fund partially have a positive and significant effect on Capital Expenditure. Meanwhile, the Special Allocation Fund partially has no positive and significant effect on Capital Expenditure. Keywords: Regional Original Revenue, General Allocation Funds, Special Allocation Funds, and Capital Expenditure Allocation

Accountability of the Use of Regional Original Income and General Allocation Funds for Capital Expenditures of Regency and City Governments in The Province of East Java

This study aims to determine accountability management regional original income and general allocation funds for regional government capital spending Regencies and Cities in the Province of East Java. The type of this research is quantitative research using data quantitative tested and analyzed for furthermore get description management income original area and allocation funds general for capital spending. The data used in this study is data that is secondary, namely allocation general, income original area, allocation fund general and regional government capital spending Regencies and Cities in the Province of East Java in 2016-2020. This data collection technique uses documentation taken from the official website Ministry of Finance. Variable study among them that is management independent variable regional original income (X1) and general allocation funds (X2) as well dependent variable capital expenditure (Y). The population in this study is the report on the realization of the budget income and expenditures there are 38 regencies and cities in the East Java Province during 2016-2020 and the sample in this study is 20 regencies and cities in East Java Province, which consists of 15 regencies and 5 cities. Data analysis technique used in study this is analysis multiple linear regression. From the results data collection that has been done analysis show that: Management regional original income and general allocation fund are proven accountable used for capital expenditures for Regency and City Regional Governments in the East Java Province.

The Effect of Government Expenditure on Economic Growth in South Sulawesi

The purpose of this study was to determine the effect of balancing funds on the economic growth of regencies/cities in South Sulawesi Province as measured by the GRDP value. This study specifically analyzes general allocation funds, special allocation funds, and profit-sharing funds, which are considered to have an impact on regional economic growth. The data analysis method used is the Vector Eros Correction Model (VECM) panel, which involves carrying out a stationary test or unit root test, a correlation test, and a Granger causality test. This analysis was carried out with reference to the South Sulawesi Province APBD data for 2019–2021. The results of this study indicate that general allocation funds and special allocation funds do not have a significant effect on economic growth, while profit-sharing funds have a significant effect on the economic growth of districts/cities in South Sulawesi Province.

Social Policy in the Implementation of Concurrent Government Affairs in the Nias Archipelago Area, Indonesia

The implementation of social policies for Concurrent Government Affairs in the Nias Archipelago Area, Sumatera Utara Province, is still experiencing inequality, especially from the aspect of budget allocation. This article aims to analyze these problems, using a qualitative descriptive method, data sourced from the Ministry of Finance of the Republic of Indonesia (2022). We use data analysis techniques through data reduction, data presentation, and drawing conclusions. The results showed that (1) out of 33 regencies/cities in Sumatera Utara Province, 5 regencies/cities in the Nias Archipelago Area, namely Nias Regency, Nias Selatan Regency, Nias Utara Regency, Nias Barat Regency, and Gunungsitoli City experienced significant imbalances in budget extreme allocations with 28 non-island (mainland) regions and below the provincial average. The lack of social policies will have a significant effect on the implementation of Optional Concurrent Government Affairs in the archipelago; and (2) Conceptually, it is important to pay attention to the principles of accountability, efficiency, externality, and national strategic interests in treating archipelagic areas through increased transfer funds – including the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) - as specifically regulated in Law Number 23 of 2014 concerning Local Government. It is hoped that the novelty of this research can become material for evaluating policies of the central and provincial governments. This research can have implications for accelerating development, especially in island areas.

The Effect of Regional Genuine Income, Profit-Sharing Funds, General Allocation Funds, and Budget Return Calculations on Official Travel Expenditure

This study examines the effect of Regional Own Revenue, Profit Sharing Funds, General Allocation Funds, and the excess budget calculations on Official Travel Expenditures for District/City Governments in Aceh Province from 2016 to 2019. The type of research used is hypothesis testing. The total research sample for regional/city governments in Aceh Province is 23 regional/city governments. The study used secondary data from LRAs of 92 documents in LKPD for the 2016 to 2019 Fiscal Year (Audited) in 23 districts/City Governments in Aceh Province and analyzed using multiple linear regression analysis. The results show that (1) PAD has no effect on Business Travel Expenditure, (2) DBH influences Business Travel Expenditure, (3) DAU influences Business Travel Expenditure, (4) SiLPA influences Business Travel Expenditure, and (5) PAD, DBH, DAU and SiLPA jointly influence Official Travel Expenditures. So that this research has implications for adding insight to District/City Governments in Aceh Province about the factors that contribute to Official Travel Expenditures and Helps improve accountability and transparency of budget use in official travel.

Additional General Allocation Fund (DAU) Policy: The Failure of the Local Government to Provide an Urban Village Budget Allocation in Indonesia

Initially, an additional DAU policy was issued in 2018, namely through Law Number 12 of 2018, concerning the State Revenue and Expenditure Budget for the 2019 Fiscal Year. This policy was designed to provide additional funds to urban villages. District budget allocations are the responsibility of local governments (PEMDA) according to the mandate of Law Number 23 of 2014 concerning Local Government. This study analyzes the failure of the local government to allocate Urban village funds through the General Allocation Fund (DAU) policy. DAU is a fund earmarked for equal distribution of abilities in inter-regional finance to fund regional needs in implementing decentralized government. The additional DAU policy is essential to anticipate due to the local government's failures in allocating these funds. This study aims to analyze the central government's Urban Village Fund policy through the State Revenue and Expenditure Budget (APBN). It reflects the failure of the local government to allocate a budget to urban villages from the State Revenue and Expenditure Budget (APBN). Besides that, it reflects local governments' inability to allocate budgets to urban villages.

EXAMINING THE DETERMINANTS OF POVERTY IN EAST JAVA

Introduction: Economic development is one of a nation's attempts to achieve social well-being. The poverty line could possibly be utilized to indicate social welfare given there is an adverse relationship between welfare and poverty rates in Indonesia. A citizen is considered to be poor if their earnings are insufficient to cover necessities such food and shelter. Methods: This research uses the panel data method in 38 districts/cities in East Java Province between 2019 and 2022. Results: Economic growth, general allocation funds, and health have a negative and substantial impact on the poverty rate of districts and cities in East Java Province. Conclusion and suggestion: The government is expected to be able to maximize the results of the economic sector in each district or city in East Java, due to a high potential for expanding the economy, in addition to optimizing general allocation funds for public infrastructure and facilities, access to education, health, and infrastructure that stimulates economic activity, and enhance the quality of public health considering good health, of course, leads to economic growth.

Pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) Terhadap Belanja Modal pada Kabupaten/Kota Provinsi Sumatera Barat tahun 2018-2021

Capital expenditures are expenditures made in the context of capital formation, namely to increase fixed assets/inventories that provide benefits for more than one accounting period, including expenditures for maintenance costs which aim to maintain or increase the useful life, increase the capacity and quality of assets. The purpose of this study is to find out how much influence Regional Original Revenue and General Allocation Fund have on capital expenditure in 19 regencies and cities in West Sumatra for the 2018-2021 period. The sampling technique used the total sampling method and obtained as many as 76 data. Data were obtained from the Central Statistics Agency for West Sumatra Province through the website www.sumbar.bps.go.id. The analytical method used is panel data regression with the help of the E-Views application. After the Hausman-Test was carried out, it was decided to choose the Fixed Effect Model method. The results of the study show that Regional Original Income has no effect on Capital Expenditures and General Allocation Funds have a Positive Influence on Capital Expenditures.

Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Daerah dengan Pertumbuhan Ekonomi sebagai Variabel Moderating (Studi pada Pemerintah Kabupaten/Kota di Provinsi Jawa Timur)

This study aims to analyze the effect of local taxes, regional levies, General Allocation Funds, and Special Allocation Funds on regional spending with economic growth as a moderating variable in district/city governments in East Java province. The data used is secondary data in the form of reports on the realization of the Regional Revenue and Expenditure Budget (APBD) and Gross Regional Domestic Product (GRDP) for 2018-2020. This study used a sample of 114. Data analysis used multiple linear regression analysis and moderated regression analysis (MRA). The results of the study show that local taxes, regional levies, Special Allocation Funds have an effect on regional expenditures, while General Allocation Funds have no effect on regional expenditures. The results of this study also show that economic growth is able to moderate the relationship between regional taxes, regional levies, General Allocation Funds and Special Allocation Funds with regional spending.

Pertumbuhan Ekonomi Dan Dana Alokasi Umum Terhadap Anggaran Belanja Modal

The purpose of this study is to determine the effect of Economic Growth and General Allocation Fund on the Capital Expenditure Budget in part and simultaneously from districts/cities in West Sumatra Province for the 2018 – 2021 period. The data used are secondary data from the Central Statistics Agency (BPS) of West Sumatra, quantitative collection data methods and analysis techniques used are panel data regression. Before that, a classical assumption test was carried out to find out a good model in statistics, then a hypothesis test was carried out using the t test and the f test. The research showed some of the influence of Economic Growth (X1) and the General Allocation Fund (x2) on the Capital Expenditure Budget (Y). The result found is that Economic Growth (X1) has not had a positive effect on the Capital Expenditure Budget (Y) while the General Allocation Fund (X2) has a positive effect on the Capital Expenditure Budget (Y).

THE DETERMINANT FACTORS OF REGIONAL EXPENDITURE

The objective of this research is to analyze the determinat factors of regional expenditure budget of district/city in bengkulu province . The data used in this research is secondary data obtained from the Directorate General of Fiscal Balance (Ministry of Finance) and the Central Statistics Agency for 2016-2021 and other supporting reports. The data collected are local own-source revenue (OSR), general allocation funds (GAF), special allocation funds (SAF) and economic growth. The types of data and analysis tools used are panel data and multiple linear regression. Based on the panel data regression results, the best model obtained in this research is the Fixed Effect Model. The results of the study show that partially the General Allocation Fund (GAF) and the Special Allocation Fund (SAF) have a positive and significant impact on district/city regional expenditure budget in Bengkulu Province, and economic growth has a negative and significant effect on district/city regional expenditure budget in Bengkulu Province, while Local Own-Source Revenue (OSR) has no effect on district/city regional expenditure budget in Bengkulu Province. Meanwhile, simultaneously General Allocation Fund (GAF), Special Allocation Fund (SAF), economic growth and local own-source revenue (OSR) have a positive and significant effect on district/city regional expenditure budget in Bengkulu Province with an Adjusted R-squared amount of 89,04 percent, while 10.96 percent is explained by other variables outside the variables of this study.

ILUSI FISKAL DAN PENGARUHNYA TERHADAP PERTUMBUHAN EKONOMI DAN KESEJAHTERAAN MASYARAKAT

This study aims to identify the occurrence of the phenomenon of fiscal illusion in the influence of Regional Taxes, General Allocation Funds, Special Allocation Funds on Regional Expenditure and their influence on Economic Growth and Social Welfare in East Java Province in 2015-2018. The type of data used is secondary data. The object of research includes 38 regencies/cities in East Java Province with data sources obtained from Reports on Budget Realization and Economic Growth and Social Welfare. The analytical method used is Partial Least Square analysis. The conclusion obtained from the test is that Regional Taxes have a positive and significant effect on Regional Expenditures, General Allocation Funds have a positive and significant effect on Regional Expenditures, Special Allocation Funds have a positive but not significant effect on Regional Expenditures, Regional Expenditures have a positive and significant effect on Economic Growth, Growth The economy has a positive but not significant effect on people's welfare. There is a phenomenon of fiscal illusion where fiscal illusions have a positive and significant effect on economic growth but not a significant positive effect on social welfare in the regency/city of East Java Province in 2015-2018.

Mengeksplorasi Faktor Penentu Belanja Modal: Studi Kasus Pada Kabupaten/Kota Di Kalimantan Tengah Tahun 2017-2020

This study provides an overview of the influence of PAD, DAU, and DAK on Capital Expenditure in districts / cities in Central Kalimantan Province. This research uses the OLS method and in analyzing it uses Multiple Regression Analysis, Eviews 12. The research method used is associative with a quantitative approach. The population in this study were all districts / cities in Central Kalimantan Province. The sample of this study was 56 samples. The data for this study were obtained from the Directorate General of Fiscal Balance (DJPK) APBD realization report 2017-2020. The results of this study are that local revenue has a negative and insignificant effect on capital expenditure and general allocation funds have a positive and significant effect on capital expenditure and special allocation funds have a positive and significant effect on capital expenditure. Meanwhile, simultaneously local revenue, general allocation funds and special allocation funds have a significant effect on capital expenditure. And in this study the more dominant coefficient is the general allocation fund in influencing capital expenditure.

Impact General Allocation Of Funds And Economic Growth On Government Expenditure In East Kotawaringin

This study aims to examine the impact of economic growth and the general allocation of funds on economic growth in East Kotawaringin. The descriptive-quantitative research method was used in this study. Multiple linear regression with the t-test, F-test, and coefficient of determination test was used in this study as an analytical tool. According to the findings of this study, the variables of the general allocation fund significantly impact government expenditures in East Kotawaringin. At the same time, economic growth has no significant impact on government expenditure in East Kotawaringin. Concurrently, the general allocation fund variables and economic development affect the government expenditure variable

Analisis Dana Alokasi Umum dan Khusus Terhadap Belanja Daerah pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Kebumen

The purpose of the study is to analyze the General Allocation Funds and Special Allocation Funds for Regional Expenditures at BPKPD Kebumen Regency. This research method uses a descriptive reseach method with a quantitative approach. Data analysis techniques for General Allocation Funds for Regional Expenditures, namely dividing General Allocation Funds with Regional Expenditures multiplied by 100% and Special Allocation Funds for Regional Expenditures, namely dividing Special Allocation Fund with Regional Expenditures multiplied by 100%. The result of this study indicate that General Allocation Fund for Regional Expenditures in 2019-2021 is included in good criteria, namely in 2019 45,35% with “good” criteria, in 2020 41,55% “good” criteria, and in 2021 40% criteria “currently”. Meanwhile, the Special Allocation Fund for Regional Expenditures fro 2019-2021 is included in the very lucking criteria, namely in 2019 it is 2,56% of the “very lucking” criteria, in 2020 2,30% of the “very lucking” criteria, and in 2021 it is 2,56% “very less”.

Pengaruh Dana Alokasi Umum, Pendapatan Asli Daerah, dan Belanja Modal terhadap kemandirian Keuangan Daerah Kota Blitar

An independent region is when the region's own-source revenue is the main source of revenue in financing regional expenditures so that it does not depend on loans to stakeholders, the provincial and central governments. The purpose of this research was to examine and analyze the effect of general allocation funds, local revenue and spending capital on the regional financial independence of Blitar City. The research sample is 10 years old, originating from the Blitar City budget report for the 2012-2021 period. Data analysis techniques using SPSS. The results of the study show that the General Allocation Fund and Capital Expenditure have no effect on Regional Financial Independence, while Regional Original Revenues have an effect on Regional Financial Independence.

The Determinant of Human Development in Eastern Part of Indonesia during 2012-2020

Improving human resource quality in Eastern Indonesia has become a primary concern in many development programs enacted in Indonesia. The KTI regions needed to catch up and often experienced development problems. Several challenges, such as the significant disparity in education and health facilities compared to the western part of Indonesia, have hindered the development process of KTI. This research aims to find the determinants of human development in KTI. We analyze the regional fiscal dependency ratio, employment level, allocation of DAU (general allocation fund) by the central government, and poverty gap level as determinants of the Human Development Index in KTI. Using the Fixed Effect panel data analysis, we found that the general allocation fund, employment, and fiscal dependency ratio are positively associated with HDI in KTI regions. In contrast, the poverty gap is negatively associated with HDI in KTI regions. Our empirical finding implies that central government transfers play an essential role in the human development process, while the poverty problem is one of the main obstacles to improving the human resources quality in KTI regions.JEL Classification: H80, L38, O15How to Cite:Khairina, N., & Wijaya, A. (2023). The Determinant of Human Development in the Eastern Part of Indonesia. Signifikan: Jurnal Ilmu Ekonomi, 12(1), 83-96. https://doi.org/10.15408/sjie.v12i1.29496.

Attractive Regional Investment Model for Investors

The primary objective of this research is to analyze the potential of the region's limited natural resources, man-made natural resources, and human resources for marketing purposes. By doing so, the regional government can boost the local economy, reduce reliance on financial aid from the central government, and gradually become self-sufficient. This requires a creative approach to fund allocation, whether from the General Allocation Fund (DAU) or Regional Own Revenue (PAD), in an appropriate and fair manner. The local government must also focus on marketing the region's unique products and creating a competitive advantage to attract investors. The ability to attract Special Allocation Funds from the central government is also crucial for the successful implementation of development programs, both social and economic. Effective marketing of regional potentials can generate profits and benefits for the sustainable welfare of the people in the region. The study revealed that investors consider the physical infrastructure and human resources available in the region when making investment decisions.Regional Potential