The Determinants of Level of Society Welfare Within Fiscal Decentralization Framework in Regional Autonomy Era

The purpose of this study is to prove to what extent the influence that fiscal decentralization, local financial performance, local government expenditure, Locally Generated Recurring Revenues or Pendapatan Asli Daerah (PAD), Profit-Sharing Fund or Dana Bagi Hasil (DBH), General Allocation Fund or D...

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Main Authors: Nuwun Priyono, Siti Arifah, Eva Wulandari, Panji Kusuma Prasetyanto
Format: Article
Language:English
Published: Muhammadiyah University Press 2025-03-01
Series:Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan
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Online Access:https://journals2.ums.ac.id/index.php/jep/article/view/9252
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author Nuwun Priyono
Siti Arifah
Eva Wulandari
Panji Kusuma Prasetyanto
author_facet Nuwun Priyono
Siti Arifah
Eva Wulandari
Panji Kusuma Prasetyanto
author_sort Nuwun Priyono
collection DOAJ
description The purpose of this study is to prove to what extent the influence that fiscal decentralization, local financial performance, local government expenditure, Locally Generated Recurring Revenues or Pendapatan Asli Daerah (PAD), Profit-Sharing Fund or Dana Bagi Hasil (DBH), General Allocation Fund or Dana Alokasi Umum (DAU), and Special Allocation Fund or Dana Alokasi Khusus (DAK) have on the level of society welfare. The objects of this research are Regencies and Municipalities in Java Island. The data used in this study are the secondary. The data on balance sheet and realization report of the regional revenues and expenditure budget (APBD) are from the Ministry of Finance of the Republic of Indonesia. The data on the level of society welfare that is proxyed by the value of HDI is obtained from Bappenas and BPS of Central Java. This research uses time series data from 2012- 2014 periods. The research method used is the research of causality with linear regression model. The result of the significance test shows that only one DAK variable can partially affect the HDI variable. Meanwhile those variables other than DAK partially or individually do not influence the HDI variable. The result of regression analysis shows that simultaneously such variables as Fiscal Decentralization, Regional Finance Performance, Local Government Expenditure, PAD, DAU, DAK and DBH have an influence on HDI in Regencies / Municipalities in Java Island.
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spelling doaj-art-2f9d13afeff14148af59832f9eda8cc62025-08-20T03:17:25ZengMuhammadiyah University PressJurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan1411-60812460-93312025-03-01607010.23917/jep.v21i2.105459315The Determinants of Level of Society Welfare Within Fiscal Decentralization Framework in Regional Autonomy EraNuwun Priyono0Siti Arifah1Eva Wulandari2Panji Kusuma Prasetyanto3Department of Accounting, Universitas TidarDepartment of Accounting, Universitas TidarDepartment of Accounting, Universitas TidarDepartment of Economics, Universitas TidarThe purpose of this study is to prove to what extent the influence that fiscal decentralization, local financial performance, local government expenditure, Locally Generated Recurring Revenues or Pendapatan Asli Daerah (PAD), Profit-Sharing Fund or Dana Bagi Hasil (DBH), General Allocation Fund or Dana Alokasi Umum (DAU), and Special Allocation Fund or Dana Alokasi Khusus (DAK) have on the level of society welfare. The objects of this research are Regencies and Municipalities in Java Island. The data used in this study are the secondary. The data on balance sheet and realization report of the regional revenues and expenditure budget (APBD) are from the Ministry of Finance of the Republic of Indonesia. The data on the level of society welfare that is proxyed by the value of HDI is obtained from Bappenas and BPS of Central Java. This research uses time series data from 2012- 2014 periods. The research method used is the research of causality with linear regression model. The result of the significance test shows that only one DAK variable can partially affect the HDI variable. Meanwhile those variables other than DAK partially or individually do not influence the HDI variable. The result of regression analysis shows that simultaneously such variables as Fiscal Decentralization, Regional Finance Performance, Local Government Expenditure, PAD, DAU, DAK and DBH have an influence on HDI in Regencies / Municipalities in Java Island.https://journals2.ums.ac.id/index.php/jep/article/view/9252societywelfarefiscaldecentralization
spellingShingle Nuwun Priyono
Siti Arifah
Eva Wulandari
Panji Kusuma Prasetyanto
The Determinants of Level of Society Welfare Within Fiscal Decentralization Framework in Regional Autonomy Era
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan
society
welfare
fiscal
decentralization
title The Determinants of Level of Society Welfare Within Fiscal Decentralization Framework in Regional Autonomy Era
title_full The Determinants of Level of Society Welfare Within Fiscal Decentralization Framework in Regional Autonomy Era
title_fullStr The Determinants of Level of Society Welfare Within Fiscal Decentralization Framework in Regional Autonomy Era
title_full_unstemmed The Determinants of Level of Society Welfare Within Fiscal Decentralization Framework in Regional Autonomy Era
title_short The Determinants of Level of Society Welfare Within Fiscal Decentralization Framework in Regional Autonomy Era
title_sort determinants of level of society welfare within fiscal decentralization framework in regional autonomy era
topic society
welfare
fiscal
decentralization
url https://journals2.ums.ac.id/index.php/jep/article/view/9252
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