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All Journal International Journal of Economics Development Research (IJEDR) E-Jurnal Akuntansi
Rahma Masdar
Tadulako University
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.
Co-Authors A'am Ikhwanul Haq Andi Chairil Furqan Betty Jessy Christina Dewi Kadimun M Ikbal A Masruddin Masruddin Muhammad Ichsan