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Pengaruh Jumlah Desa/Lurah, Jumlah ASN, dan Belanja Pegawai terhadap Dana Transfer ke Daerah pada Pemerintah Kabupaten/Kota di Provinsi NTB Suparlan, Suparlan; Mahdintara, M. Andreza; Maya, Devintha Elistya; Sholihah, Yumna Qoni’atun; Irrofiqi, Aidil Himam
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1190

Abstract

Penelitian ini bertujuan menganalisis pengaruh jumlah desa/kelurahan, jumlah Aparatur Sipil Negara (ASN), dan belanja pegawai terhadap Dana Transfer ke Daerah (TKD) pada pemerintah kabupaten/kota di Provinsi Nusa Tenggara Barat (NTB) periode 2020–2024. Penelitian ini dilatarbelakangi oleh tingginya ketergantungan fiskal daerah terhadap TKD serta terbatasnya kajian empiris yang menguji secara simultan faktor struktural administratif dan fiskal daerah sebagai determinan alokasi TKD. Kebaruan penelitian ini terletak pada pengujian terpadu variabel jumlah desa/kelurahan, jumlah ASN, dan belanja pegawai dalam satu model analisis fiskal daerah pada level kabupaten/kota. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan daerah dan publikasi resmi pemerintah. Seluruh kabupaten/kota di Provinsi NTB sebanyak 10 daerah dijadikan sampel melalui teknik sampling jenuh. Analisis data dilakukan menggunakan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa jumlah desa/kelurahan dan belanja pegawai berpengaruh positif dan signifikan terhadap TKD, sedangkan jumlah ASN tidak berpengaruh signifikan. Nilai R-square sebesar 0,806 menunjukkan bahwa model memiliki daya jelas yang kuat. Penelitian ini menyimpulkan bahwa struktur administratif wilayah dan beban belanja pegawai merupakan faktor utama dalam penentuan alokasi TKD. Secara praktis, temuan ini memberikan implikasi bagi penyempurnaan formula TKD serta pengendalian belanja pegawai guna memperluas ruang fiskal daerah bagi pembangunan dan peningkatan kualitas pelayanan publik.   This study aims to analyze the effects of the number of villages/urban wards, the number of civil servants (ASN), and personnel expenditure on Intergovernmental Fiscal Transfers (TKD) in district and municipal governments of West Nusa Tenggara Province (NTB) during the 2020–2024 period. The study is motivated by the high fiscal dependence of local governments on TKD and the limited empirical evidence that simultaneously examines internal administrative and fiscal structural factors as determinants of transfer allocation. The novelty of this study lies in the integrated examination of administrative structure and fiscal burden variables within a single regional fiscal transfer model at the district/municipal level. A quantitative approach was employed using secondary data from regional financial reports and official government publications. All 10 districts/municipalities in NTB were included using a saturated sampling technique. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results indicate that the number of villages/urban wards and personnel expenditure have a positive and significant effect on TKD, while the number of civil servants does not have a significant effect. An R-square value of 0.806 indicates strong explanatory power. The study concludes that administrative structure and personnel expenditure burden are the primary determinants of TKD allocation. Practically, the findings support improving the TKD allocation formula and strengthening control over personnel spending to expand local fiscal space for development and improved public service delivery.  
MODIFICATION OF PRODUCTIVE DOWRY AS A STRATEGY FOR ECONOMIC EMPOWERMENT AND DOMESTIC VIOLENCE PREVENTION FOR WOMEN IN KABUPATEN LOMBOK TENGAH Munawirsazali, Munawirsazali; Suparlan, Suparlan; Ulia, Simayatul
Al-Risalah : Jurnal Studi Agama dan Pemikiran Islam Vol. 17 No. 1 (2025): Al-Risalah : Jurnal Studi Agama dan Pemikiran Islam
Publisher : Fakultas Agama Islam, Universitas Islam As-Syafiiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/alrisalah.v17i1.5380

Abstract

ABSTRACT: This study examines the Modification of Productive Dowry as a Strategy for Economic Empowerment and Domestic Violence Prevention for Women in Central Lombok Regency. The research was conducted due to the urgent need to enhance women's economic independence in Central Lombok, where Domestic Violence in Central Lombok Regency often stems from women's economic dependence, making empowerment through productive dowry in the form of rice fields a potential strategy to enhance financial independence and break the cycle of violence. This qualitative research with an anthropological approach employs field research methods, interviews, observations, and documentation in Central Lombok, analyzed using the interactive model of Miles and Huberman. Findings indicate that productive dowry increases family income, supports children's education, and reduces Domestic Violence risks through economic independence, aligning with Islamic teachings and local wisdom. However, internal challenges (low technical farming skills and financial management) and external ones (patriarchal norms and difficult land locations) hinder optimization. Modification strategies include technical training, financial literacy, and diversifying dowry into business capital to strengthen women's empowerment. This study contributes to reinforcing social capital based on local culture for Domestic Violence prevention.
Co-Authors Ahmad Zuhri Rosyidi Akbar, M. Fauzul Alwi, M. Yusuf Andika Noviawan, Lalu Annisa, Tiara Aurelio, Iqbal Ayatullah Ayman, Raisyafitri Ayu Apriliani Ayuni Hartika Baehaqi Baiq Liza Andini Darmanto Desi Intan Berlianawati Dewi Rispawati Eko Supriastuti Elvina Setiawati Eriyandi Eva Solina Fachry Abda El Rahman Fathithia Sandi Fathurrohman Fathurrohman Fazilatun Nisa Feryansyah Feti Fatonah Fitri, Yelli Gema Sri Basyir Harianto Harianto Hendra Prasetia Hendra Suryadi herliana rosika Hidayat, Lalu Muhammad Taufik Hidayatul Akma Hidayatullah, Muh. Roni Ilen Marliani Intan Dwi Lestari Irrofiqi, Aidil Himam Ismail, Afrinaldy Izzudin, Ahmad Johan Wahyudi Johan Wahyudi, Johan Jumaidi, Lalu Takdir Kanom, Kanom Kembang, Lale Puspita Khaerul Umam Khaerul Umam, Khaerul Khotmi, Herawati Kus Eddy Sartono Lalu Mahsar M Juniansyah Putra M. Wahyu Hadi Mahdintara, M. Andreza Mahsar, Lalu Mami Hajaroh Marvavilha, Azmah Masyudi Masyudi Masyudin, Masyudin Maya, Devintha Elistya Muh. Wildan Muhammad Arif Sulaiman Mul, Muliadi Munawirsazali, Munawirsazali Nadia Salsabila Naufan, Nur Arfian Ningsi, Fitri Nora Listantia Novita Sari Nurhayati Nurhayati Nurohmah, Lutfiana Pariastana, I Nyoman Purwaningtyas, Dian Anggraini Rahmadoni, Firman Reniati Reniati Resma Wahyu Yudithia Ressa Elok Windari Resty Yusnirmala Dewi Rini Adriani Auliana Rini Luciani Rahayu, Rini Luciani Rizal , Samsul Sabdo Purnomo Safitri, Marlina Sarudin Efendi Sholihah, Yumna Qoni’atun Slamet Ariftoni Solina, Eva Sri Maryanti Syukri Fathudin AW Tohazein Toni Ulia, Simayatul Vivi Silfiyani Anisa Putri Wardiningsih, Reny Widiyanto Widiyanto Winarti, Rahayu Yeni Marisa Yoga Dewantara, Mochamad Faisal Yuan Aghtania Salsabila Yulis Sunartiana Yusa, Fawwaz Zuhi Rahmawat