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Journal : Al-Buhuts (e-journal)

Implikasi Desentralisasi Fiskal dan Tata Kelola Anggaran terhadap Kesejahteraan Masyarakat Melalui Alokasi Anggaran dan Kapasitas Ekonomi: (Studi Kasus Provinsi Sulawesi Barat) Hardianto, Hardianto; Ismail, Tubagus; Sapiri, Muhtar
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4719

Abstract

The implementation of a particular government service or function is no longer dominated by one party (namely the government). This means that the partnership and cooperation process must be further encouraged by reducing the role of government on the one hand, and strengthening the role of the private sector and society on the other hand. The aim of this research is to determine the influence of fiscal decentralization, budget allocation, economic capacity on community welfare, determine the influence of fiscal decentralization on community welfare through budget allocation and economic capacity, determine the influence of budget governance on community welfare through budget allocation and economic capacity in Sulawesi Province West. This research uses a quantitative approach, with a case study of local governments in the West Sulawesi Province which includes six districts. The data collection technique is carried out by document study, using secondary data originating from related agencies or from websites through internet browsing and other documentation. The data analysis technique uses SmartPLS analysis. The findings show that fiscal decentralization has a negative impact on community welfare. Budget governance has a negative influence on community welfare. Budget allocation can influence an increase in community welfare. Economic capacity can improve community welfare. Budget allocation can mediate the effect of fiscal decentralization on community welfare. Economic capacity can mediate the effect of fiscal decentralization on community welfare. Budget allocation cannot mediate the influence of budget governance on community welfare, while economic capacity can mediate the influence of budget governance on community welfare, especially in West Sulawesi Province.
Co-Authors Abd Muis Abidin , Furqan Mulkia Agung Wibowo Ahmad, Ade Reskiani Aida, Welven akbar akbar Anto, Ambo Arifah Novia Arifin, Arifah Novia Azahra, Annisa Azzahra, Lathifa Basem, Zamhir Besse Khalidatunnisa Betria, Ike Eka Purniawati, Ni Luh Firmansyah Firmansyah Fitrianto, Bambang Harahap, Charles Bronson Harahap, Nur Anzelina hartati, triasih wahyu Helmi Kurniawan Hendra Susanto Hidayat Hidayat Jumaisa, Dian Kartika, Adelia Kholik Prasojo Kulle , Haris Kusmahardhika, Noviansyah Lalu Mulyadi Lestari, Purwaning Budi Lestari Lies Kurniawati Wulandari Lupu, Anugrah Lutfiyani , Nila Maranatha Wijayaningtyas Marbun, Jessica Oktari Martini G, Ni Nyoman Putu Mar’atun Jannah, Imrawati, Muzakkir Baitz, Ma’arif, Muh Syafei’I Melinda, Cicilia Mubarok, Miftah Farid Muhammad Farhan Norawati, Suarni Nur Ilmi Nurbaits, Alisya Nurhayati Nurhayati Nursaid Nusa Sebayang Purwaning Budi Lestari, Purwaning Budi Rahmadi, Diki Rahmadi, Diky Rahmawati, Ilham Resqi, Dhiva Reswita Reswita, Reswita Rika Rosnelly, Rika Riskal, Riskal Rizal, Chairul Ryan Prayogi Sabar, Nurmala Sabaruddin Sabaruddin Safitri, Rahmah Dian Salim, Fitrah Amalia Salimah, Asiyah Wardah Samosir , Santha Yosephine G Sapiri, Muhtar Sari, Marta Widian sari, Mutia Sari, Rita Novi Sari, Vivi Nila Sari, Vivi Puspita Sarita, Ihsan SIREGAR, ELIDA TUTI Sriyoto Sriyoto, Sriyoto sufriani, sufriani Surbakti, Join Yordan Susiati, Asih Luklu Susriyati Mahanal Syahputri, Nita Syahrian, Achmad Syahrir , Syahdi Syahsudarmi, Siti Syam, Via Ananta Tambunan, Frinto Tanjung, Yahya Tubagus Ismail Ultami, Eliza Yulistya Wahyuni, Linda Widiantari, Gusti Ayu Yuri Pratiwi Utami Zainul Muttaqin