PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA DESA TERHADAP INDEKS PEMBANGUNAN MANUSIA KABUPATEN DI PROVINSI SULAWESI SELATAN
Keywords:
Regional Original Income, General Allocation Fund, Village Funds, Human Development IndexAbstract
This study aims to determine the effect of Regional Original Income (PAD), General Allocation Funds (DAU) and Village Funds (DD) on the District Human Development Index (IPM) in South Sulawesi Province. This study used a purposive sampling method, namely the districts in South Sulawesi Province in determining research observations combining cross section and time series data to produce as many as 105 research observations. The cross section data with the population in this study were 21 districts in South Sulawesi Province by combining time series data for the 2016-2020 Fiscal Year. Hypothesis testing in this study is using Feasible General Least Square (FGLS) analysis model with the help of the Eviews 8 program. The type of data used in this study is secondary data sourced from the audited BPK LKPD, the Directorate General of Fiscal Balance (DJPK) and the Central Statistics Agency (BPS).
The results of this study indicate that: 1) PAD has no partial significant effect on HDI with a t count of -1.780495 and a probability value of 0.0787 so that the probability value is greater than 0.05; 2) DAU has a negative and significant effect on HDI with a t-count value of -10,87948 and a probability value of 0.000 so that the probability value is less than 0.05; 3) The Village Fund has a positive and significant effect on HDI with a t value of 59,98698 and a probability value of 0.000 so that the probability value is less than 0.05.
References
Abdullah, Syukriy dan Abdul Halim. 2006. Studi atas Belanja Modal pada Anggaran Pemerintah Daerah dalam Hubungannya dengan Belanja Pemerintahan dan Sumber Pendapatan. Jurnal Akuntansi Pemerintah vol. 2, No. 2.
Abimanyu. 2005. Analisis Pengaruh Dana Alokasi Umum dan Pendapatan Asli Daerah terhadap Prediksi Belanja Daerah di Wilayah Provinsi Jawa Tengah dan DIY. Jurnal Akuntansi dan Auditing Indonesia. 8(2): 416-424
Ani Sri Rahayu. 2018. Pengantar Pemerintahan Daerah Teori Hukum dan Aplikasinya. Jakarta: Sinar Grafika.
Ara Lili, Marselina. 2018. Pengelolaan Alokasi Dana Desa Dalam Upaya Meningkatkan Pembangunan Ekonomi Masyarakat di Desa Magmagen Karya, Kecamatan Lumar. Artikel Ilmiah Universitas Tanjung Pura.
Ardiansyah dan Vitalis Ari Widiyaningsih. 2014. Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus terhadap Indeks Pembangunan Manusia Kabupaten/Kota di Provinsi Jawa Tengah. Simposium Nasional Akuntansi 17, Lombok.
Astri, Meylina et al. 2013. Pengaruh Pengeluaran Pemerintah Daerah Pada Sektor Pendidikan dan Kesehatan terhadap Indeks Pembangunan Manusia di Indonesia. Jurnal Pendidikan dan Ekonomi Bisnis Vol 1, No.1. UNJ. Jakarta.
Azis, A. 2014. Makalah Dana Alokasi Umum (DAU) Dan Dana Alokasi Khusus (DAK).
Badan Pusat Statistik (BPS). 2021. Retrieved From Www.Bps.Go.Id.
Badrudin, Rudy Dan Khasanah, Mufidhatul. 2011. Pengaruh Pendapatan dan Belanja Daerah terhadap Pembangunan Manusia di Provinsi Daerah Istimewa Yogyakarta. Jurnal Manajemen, Akuntansi, Ekonomi Pembangunan. Vol. 9, No. 1, April 2011.
Cribb, J. 2006. Agents or Stewards ? Contracting with. Policy Quarterly, 2(2), pp 11-17.
Damodar Gujarati, Op. Cit, p.68
Darwanto dan Yustikasari. 2007. Pengaruh Pertumbuhan Ekonomi Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Pengalokasian Anggaran Belanja Modal. Simposium Nasional Akuntansi X. Makassar.
Davis, J. H., Schoorman, F. Davi., dan Donaldson, Lex. 1997. Towards a Stewardship Ttheory of Management. Academy of Management Review, 221, 20–47.
