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All Journal International Journal of Economics Development Research (IJEDR) Amkop Management Accounting Review (AMAR) E-Jurnal Akuntansi
Rahma Masdar
Tadulako University
Humanities Economics, Econometrics & Finance Social Sciences

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The Role of Education and Health Budget Functions in Achieving SDG 1 at the Regional Government Level in Indonesia Jessy Christina Dewi Kadimun; Rahma Masdar; Andi Chairil Furqan; Masruddin Masruddin; Muhammad Ichsan
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9637

Abstract

This study aims to analyze the effect of education and health budget allocations on the achievement of SDG 1 (No Poverty) in local governments in Indonesia. This study uses a positivist paradigm with multiple linear regression method. The research population includes 542 provincial/district/city local governments during the period 2018–2021, resulting in a total of 2,168 observation units. Using purposive sampling, a sample of 2,132 observation units was obtained. The findings show that the education and health budgets play a role in efforts to achieve SDG 1. In addition, control variables, such as the age of the government, have no effect on SDG 1. This study encourages local governments to increase and ensure that education and health budgets are allocated evenly and effectively to support the achievement of SDG 1. This study has a number of limitations, including the use of data limited to a four-year period and an analysis focus that only covers one of the 17 global SDG goals, namely Sustainable Development Goal 1 (No Poverty). This study highlights the crucial role of local government function budgets in supporting the achievement of SDG 1.
The The Effect of Locally-Generated Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund on Capital Expenditure of Regencies and Municipalities in Indonesia A'am Ikhwanul Haq; Rahma Masdar; M Ikbal A; Betty
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p14

Abstract

This study aims to analyze the influence of regional revenue components namely Local Own-Source Revenue (PAD), the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and Revenue Sharing Funds (DBH) on capital expenditure in regency and city governments across Indonesia for the period 2017–2020. The research uses a sample of 503 local governments and relies on secondary data obtained from the Regional Revenue and Expenditure Realization Reports (APBD) published by the Ministry of Finance. The data were analyzed using multiple linear regression. The results indicate that all components of regional revenue PAD, DAU, DAK, and DBH have a positive effect on capital expenditure. This finding suggests that the greater the fiscal capacity of local governments, the greater their ability to allocate funds for public investment, such as infrastructure, social facilities, and public service amenities. In other words, stronger regional revenue not only expands fiscal space but also reflects the commitment of local governments to strengthening long-term development through capital spending.
The Effect of Regional Original Revenue (Pad) and Transfer Funds on the Financial Efficiency of Local Governments in Indonesia Arla Amalia Putri Putri; Rahma Masdar; Andi Chairil Furqan; Meldawati Lucyani; Betty Betty
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3448

Abstract

This study analyzes the impact of Regional Original Revenue (PAD) and Transfer Funds on the financial efficiency of local governments in Indonesia. This study uses panel data from 548 Provinces/cities/regencies pear year during the 2019-2023 period. The data used was 542 per year of observations or 99.85%, so that the final total of data used in this study was 2,710 observations, showing that PAD has a significant positive effect on the efficiency of regional financial management, which reflects fiscal independence. on the other hand, excessive dependence on transfer fund from the central government has a negative effect on financial efficiency. The study emphasizes the importance of optimizing PAD to improve fiscal independence and efficiency, while reducing dependence on fund transfers from the central government. Data collection in determining samples in this study uses purposive sampling. These findings are important for policy recommendations aimed at strengthening regional fiscal management and sustainable development. further research should explore the broader regional context and additional factors that affect regional financial efficiency.
Co-Authors A'am Ikhwanul Haq Andi Chairil Furqan Andi Chairil Furqan Arla Amalia Putri Putri Betty Betty Betty Jessy Christina Dewi Kadimun M Ikbal A Masruddin Masruddin Meldawati Lucyani Muhammad Ichsan