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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Bilancia : Jurnal Ilmiah Akuntansi
Sandi Hasudungan Pasaribu
Universitas Nani Bili Nusantara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI PAPUA BARAT Sandi Hasudungan Pasaribu
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 2 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Regional original income fan balancing fund are regional income indicators that become a reference or benchmark to measure the level of independence of an area. The higher the level of realization of regional original income, the higher a region is to finance financing in its area, but conversely the higher the realization of a regional balance fund, the higher the area becomes dependency on the central government. The purpose of this study was to determine the effect of regional own-source revenues and balance funds on the financial performance of district / city governments in West Papua Province. The subjects in this study were Regencies and Cities in West Papua Province. The data used comes from the APBD realization report for the 2018-2019 Budget Year. Data collection techniques using the use of documentation. The data analysis method used is multiple linear regression analysis by looking at the effect of these three variables simultaneously and partially. Based on the results of research conducted it can be seen that the original regional income and the balance fund have a significant effect on the financial performance of the district / city government in West Papua Province. This research also provides advice to district / city governments in West Papua Province, it should concentrate on continuing to further improve and develop regional financial performance through the potential and ability of the region to generate local revenue and be able to better manage the balance funds provided by the central government to the regions to create better local government financial performance Pendapatan Asli Daerah dan Dana Perimbangan adalah indikator pendapatan daerah yang menjadi rujukan atau patokan untuk mengukur tingkat kemandirian dari suatu daerah tersebut. Semakin tinggi tingkat dari realisasi pendapatan asli daerah maka semakin tinggi pula suatu daerah untuk membiayai pembiayaan di daerahnya, tapi sebaliknya semakin tinggi realisasi dana perimbangan suatu daerah maka semakin tinggi pula daerah tersebut untuk menjadi ketergantungan kepada pemerintah pusat. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pendapatan asli daerah dan dana perimbangan terhadap kinerja keuangan pemerintah daerah kabupaten/kota di Provinsi Papua Barat. Subjek dalam penelitian ini adalah Kabupaten dan Kota di Provinsi Papua Barat. Data yang digunakan berasal dari laporan realisasi APBD Tahun Anggaran 2018-2019. Teknik pengumpulan data menggunakan menggunakan dokumentasi. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan melihat pengaruh dari ketiga variabel tersebut secara simultan dan parsial. Berdasarkan hasil penelitian yang dilakukan dapat diketahui bahwa pendapatan asli daerah dan dana perimbangan berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah kabupaten/kota di Provinsi Papua Barat. Penelitian ini juga memberikan saran kepada pemerintah daerah kabupaten/kota di Provinsi Papua Barat, sebaiknya berkonsentrasi untuk terus dapat lebih meningkatkan dan mengembangkan kinerja keuangan daerah melalui potensi dan kemampuan daerah dalam menghasilkan pendapatan asli daerah serta semakin bisa mengelola dana perimbangan yang diberikan pemerintah pusat ke daerah untuk menciptakan kinerja keuangan pemerintah daerah yang semakin baik.
DETERMINAN KEMISKINAN DAN KETIMPANGAN PENDAPATAN DALAM KONTEKS PEMBANGUNAN EKONOMI DAERAH: STUDI EMPIRIS Andriani Karto; Sandi Hasudungan Pasaribu; Herman Paulus Fonataba
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3639

Abstract

Introduction: Poverty and income inequality remain fundamental challenges in Indonesia's regional economic development, where despite declining absolute poverty rates during decentralization, consumption inequality has significantly increased, offsetting the positive impacts of consumption growth on poverty reduction. Income inequality demonstrates a positive and substantial impact on poverty prevalence, while unemployment, human development, fiscal transfers, and employment structure significantly influence these phenomena through complex transmission mechanisms.This study analyzes the determinants of poverty and income inequality in regional economic development contexts, examines the mediating role of income inequality in the relationship between macroeconomic determinants and poverty, and identifies heterogeneous determinant patterns across regions with different geographical and structural economic characteristics.Method: This quantitative explanatory research employs balanced panel data from 34 districts/cities during 2019-2023 (170 observations), utilizing Fixed Effect Model and Random Effect Model regression analysis with Generalized Method of Moments system estimation, mediation analysis using Baron and Kenny method, and heterogeneity analysis across urbanized, transitional, and rural regions.Results: Income inequality emerges as the strongest determinant of poverty (β = 18.45, p < 0.01), followed by the open unemployment rate, the Human Development Index, and economic growth. The informal employment structure constitutes the strongest predictor of income inequality (β = 0.0034, p < 0.01). Income inequality serves as a partial mediation, with a 32% mediation proportion for the employment structure pathway and 24% for the economic growth pathway. Substantial heterogeneity exists across regional typologies, where HDI becomes critical in urbanized areas while income redistribution proves more crucial in rural regions.Conclusion: Integrated development policies encompassing the structural transformation of informal employment, human resource investment strengthening, and the implementation of inclusive growth with differentiated approaches based on regional typologies are recommended to reduce poverty and inequality effectively. Keywords: Economic Growth, Human Development Index, Income Inequality, Poverty, Regional Development.
Co-Authors Andriani Karto Herman Paulus Fonataba