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Agus Budi Santosa
Jurusan Teknik Elektro FT UNESA
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Journal : Riwayat: Educational Journal of History and Humanities

 1 
Pengaruh PAD, DAU, DBH dan DAK terhadap Belanja Daerah pada Kabupaten/Kota di Provinsi Jawa Tengah 2018-2023 Arisrianto, Sugeng; Santosa, Agus Budi
Riwayat: Educational Journal of History and Humanities Vol 8, No 3 (2025): July, Social Studies, Educational Research and Humanities Research.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i3.48697

Abstract

This study aims to analyze the influence of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Revenue Sharing Fund (DBH), and Special Allocation Fund (DAK) on Local Expenditure in 35 districts/cities in Central Java Province for the period 20182023. The background of the study is based on the low fiscal autonomy ratio of the province, which averages only 40.98%, indicating a high dependence on central government transfers. The data used are panel time series data obtained from the official website of the Directorate General of Fiscal Balance and other secondary sources. The analysis was conducted quantitatively using descriptive statistics, classical assumption tests (normality, multicollinearity, heteroskedasticity, autocorrelation), and multiple linear regression using SPSS version 30 to test the influence of each independent variable on regional expenditure. The results of the study indicate that all independent variables, namely PAD, DAU, DBH, and DAK, have a positive and significant effect on Regional Expenditure, with a coefficient of determination (R) of 0.979, meaning that 97.8% of the variation in regional expenditure can be explained by these four variables. PAD and DAU make the dominant contributions, while DBH and DAK, although having a smaller impact, remain statistically significant. The research conclusion emphasizes the importance of optimizing PAD as a source of regional revenue and the effectiveness of the distribution and utilization of central government transfer funds. These findings have implications for local governments to enhance fiscal autonomy through innovative PAD management, while strategically utilizing fiscal transfers to strengthen spending capacity and public services.
Co-Authors -, Rudianto A.A. Ketut Agung Cahyawan W Agung Nusantara Al-Qorni, Muhammad Nizam Abdillah Ali Maskur Antimah, Siti Antono Adhi Arif Widodo Arisrianto, Sugeng Bambang Sudiyatno Basuki, Yudi Basukianto Basukianto Batara Daniel Bagana Damayanti, Erlina Eppy Yundra, Eppy Euis Ismayati Febrianto, Rohmat Femita Adelina, Femita Fie Dzikry, Lataniya Gregorius Masdjojo Ifani, Lutfi Nur Izza, Nida Nurul Jenaro, Deva Feggantara Pakshi Kristiana, Ekowati Kristiana, Evelyn Lilik Anifah Lusia Rakhmawati Luthfiyah Nurlaela Maria Ayu Maryono Maryono Mohamad Ainur Rofiq Mufidah, Mega Nada Munoto Munoto Ningrum, L Endah Cahya Ningsih, Erni Wulan Nur Kholis Pradana, Rosananda Arnas Puput Wanarti Rusimamto Puspasari, Gusti Ayu Dewi Puspita, Ari Metalin Ika Puspitaningsih, Flora rahmah, latifahtur Ratih Tri Wulansari, 13.05.51.0241 Rina Harimurti Rosidi, Imron Setiawan, Mochamad Nur Putra Sri Isnowati Sri Nawatmi SULISTIYO, EDY Sulistyo, Edy Tama, Alga Mardhiarta Yundha Wananda, Hadi Apriyanto Widi Aribowo WIDIATMOKO, Jakobus Wiwik Handayani Yudha, Irvan Zuhrie, Muhamad Syariffuddien