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All Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) JISEF : Journal Of International Sharia Economics And Financial
Asrianti Dja'wa
Universitas Halu Oleo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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STUDI PROSES PENGELOLAAN DAN PENGGUNAAN DANA DESA TERHADAP PEMBANGUNAN DESA Vira Alfita; Ulfa Matoka; Asrianti Dja'wa
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.677 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui proses pengelolaan dan penggunaan dana desa terhadap pembangunan desa-desa di Kecamatan Lambandia Kabupaten Kolaka Timur Studi Kasus Desa Bou, Desa Onemanu dan Desa Mokupa. Jenis data yang digunakan adalah data primer dengan teknik wawancara informan kunci yaitu kepala desa tahun 2020. Metode analisis data menggunakan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Proses pengelolaan dana desa di tiga desa Kecamatan Lambandia (Desa Bou, Desa Onemanu dan Desa Mokupa) telah sesuai berdasarkan Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia Nomor 13 Tahun 2020 dalam perencanaan, penggunaan, pertanggungjawaban serta pengawasan dana desa dengan menggunakan system swakelola dengan partisipasi masyarakat secara aktif sedangkan prioritas penggunaan dana desa tahun 2020 tiap desa berbeda. Desa Bou prioritas pada kesehatan, dan Desa Onemaru fokus pengembangan ekonomi masyarakat desa sedangkan Desa Mokupa prioritas pada pembangunan desa dan SDM.
BELANJA PENDIDIKAN, KESEHATAN, DAN PERLINDUNGAN SOSIAL DALAM PENANGGULANGAN KEMISKINAN: BUKTI EMPIRIS DARI SULAWESI TENGGARA Asrianti Dja'wa; Tajuddin Tajuddin; Surianti Surianti; Darmanto Darmanto; Rudi Abdullah
JISEF : Journal Of International Sharia Economics And Financial Vol 5 No 1 (2026): JISEF : Journal Of International Sharia Economics and Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v5i1.2803

Abstract

This study examines the effects of local government expenditure on health, education, and social protection on poverty across 17 districts and municipalities in Southeast Sulawesi, Indonesia, during 2018-2022. Secondary data from Statistics Indonesia and the Directorate General of Fiscal Balance form a balanced panel of 85 observations. Panel regression is estimated after Chow, Hausman, and Lagrange Multiplier specification tests, which support a Random Effects Model. Health expenditure has a negative but statistically insignificant coefficient, whereas education and social protection expenditures have negative and significant coefficients at the 5 percent level. Jointly, the three expenditure categories significantly explain poverty variation, although the model's explanatory power remains modest. The findings indicate that fiscal effectiveness depends not only on budget size but also on expenditure composition, targeting accuracy, equitable access, and implementation quality. Policy should prioritize outcome-oriented education spending, well-targeted social protection, and equitable health services that strengthen financial protection for poor households.
Co-Authors Darmanto Darmanto Rudi Abdullah Surianti Surianti Tajuddin Tajuddin Ulfa Matoka Vira Alfita