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Journal : peshum

Pengaruh Dana Alokasi Umum (DAU) Terhadap Peningkatan Indeks Pembangunan Manusia (IPM) Di Kota Surabaya Vaneza Ayu Dwi Kirana; Dwi Khoirotul Utami; Nasywa Aulia Sabrina; Lailatul Maeda Ramadhani; Mahesa Prawira; Melanika Netta Anggraini; Melda Fadiyah Hidayat; Revienda Anita Fitrie
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.16759

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Dana Alokasi Umum (DAU) terhadap Indeks Pembangunan Manusia (IPM) di Kota Surabaya dalam kerangka desentralisasi fiskal. Penelitian ini penting mengingat Surabaya memiliki kapasitas fiskal yang relatif tinggi, namun tetap menerima transfer fiskal dari pemerintah pusat. Metode yang digunakan adalah pendekatan kuantitatif dengan data time series periode 2022–2025 serta analisis regresi linear sederhana. Data diperoleh dari Badan Pusat Statistik (BPS) dan Direktorat Jenderal Perimbangan Keuangan (DJPK). Hasil penelitian menunjukkan bahwa DAU berpengaruh positif terhadap IPM dengan koefisien regresi sebesar 0,0000041, meskipun pengaruhnya relatif kecil. Hal ini menunjukkan bahwa peningkatan IPM tidak hanya dipengaruhi oleh DAU, tetapi juga oleh faktor lain seperti Pendapatan Asli Daerah (PAD). Secara deskriptif, DAU dan IPM di Surabaya sama-sama mengalami peningkatan selama periode penelitian. Temuan ini mendukung teori desentralisasi fiskal dan intergovernmental transfer, serta menunjukkan bahwa DAU berperan sebagai faktor pelengkap dalam pembangunan manusia. Oleh karena itu, pengelolaan DAU yang efektif perlu disinergikan dengan sumber pendapatan daerah lainnya.
Analisis Hubungan Dana Transfer ke Daerah dan Belanja Pegawai terhadap Kualitas Penyelenggaraan Urusan Publik di Kabupaten Kediri Muhammad Reza Zakaria; Adyakzada Reswara Prambudi; Revienda Anita Fitrie; Eva Hany Fanida
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 5: Agustus 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i5.17154

Abstract

The quality of public service delivery serves as a benchmark for the success of decentralization in Indonesia. This study aims to analyze the influence of Regional Transfer Funds (TKD) and Personnel Expenditures on the quality of public service delivery in Kediri Regency for the 2020–2025 period, both partially and simultaneously. The method used is quantitative research with an associative (causal) approach. The data are secondary in nature, consisting of time-series data sourced from the Budget Implementation Report (LRA) of the Kediri Regency APBD via the DJPK portal of the Indonesian Ministry of Finance, as well as Human Development Index (HDI) data from the Central Statistics Agency (BPS) of Kediri Regency as a proxy for the quality of public service delivery. The analysis results indicate that Regional Transfer Funds do not have a significant or direct impact on HDI improvement, as fluctuations in the amount of transfers are not accompanied by proportional changes in the HDI. Personnel Expenditures, which on average account for more than 40% of operating expenditures, also do not significantly affect service quality, as evidenced by the rise in the HDI in 2023 when personnel expenditure realization was actually at its lowest point. Simultaneously, these two variables have not been able to create optimal leverage for the quality of public affairs. These findings underscore the importance of reforming the structure of local government spending to be oriented toward public value and strengthening performance-based transfer mechanisms.
Co-Authors Adam Jamal Adinda Eka Fadilah Aditya Bagus Pratama Adji Firmansyah Adyakzada Reswara Prambudi Afida Ayu Azalia Afifah Fatmala Nurlianti Ahmad Dwi Rifani Ahmad Fikri Naufal Akbar Ailsa Daffa Aisyah Lailatul Isnaini Albaitul Khoiridah Fitriani Alfin Fadhil Pradana Aliyah Rifdatul Nabilah Aliza Putri Amelia Allexa Belva Sepdiana AW Amanda Adzkiyah Amelya Putri Christanty Ammar Muhammad Zaky Andi Farera Anfara Aisyanda Dzikrina Angeli Haura Diva Khansa Angelina Nurmita Amira Angeline Fannesa Febriyana Anggi Ayu Wulandari Anggi Defira Marchegiani Anggita Cahyani Setyoningrum Anggita Nanda Ayu Kusuma Anisa Annisa Aulia Rahmah Annisa Rizma Ramadhani Aril Maulana Arinda Qomarin Almuqita Arnelita Ayu Az-zahwa Arshafa Rayya Maulidya Astin Khoiriyah Astrella Vanindya Sheren Attina Aulia Rahma Aulia Fitri Ramadani Aulia Khoirun Nisaa' Aulia Putri Ayunda Putri Athamevia Azalea Zahwa Rishavaila Blezend Syahrira Rona MayNando Bunga Fryscilla Fedora Nadeak Cahaya Fatihah Cahya Amalia Zahra Cahyo Bagus Alvian Ceva Yuana Rivera Cheryll Nandissya Aulya Putri Clara Rossa Wibisono Daffa Eka Saputra Daffa Mauludie Al Daufir Desi Nurlaily Dwi Khoirotul Utami Eka Nurul Amalia Eldaffa Zulano Alya Elva Azalia Asmaranti Emmanuel Jessica Priskila Erika Rahma Novitasari Eva Fany Fanida Eva Hany Fanida Eva Hany Hanida Ezra Stevanus Aloo Fabima Rohmatimminallohi Lintalahum Farage Alena Fatma Anriyani Yusuf Faylla Apriliana Putri Fazrul Ilham Syahreza Felia Noorlibna Badzlin Felisha Rahma Antoni Fidela Salsabillah Galuh Refal Tianta Haliza Firdausy Nuzula Hellen Qurotul Nurassifa Herdiani Romadhona Herdiyanto Fransiskus Samosir Hieronimus Febian Jona Hendrawan Hilman Rizkillah Sya'bi Icha Chelsea Elisabeth Naibaho Ike Niyanta Ramadzani Ilham Firdaus Pranoto Ilman, Ghulam Maulana Inaya Regita Cahyani Indira Anggun Septianingrum Indira Ardina Yudiansyah Intan Aurellia Evania Intan Nia Putri Ivena Callista Putri Izza Naura Mawaddah Jelita Nur Aziza Joceline Larissa Pratama Ginting Kalyana Larasati Karina Putri Wahyudin Ken Maulida Musthika Tirta Suci Kevin Adisputra Keysia Jessika Intansari Kheizha Arthaning Wibowo Kirani Felita June Lailatul Maeda Ramadhani Legina Ayu Puspita Levina Linadi Made Beryl Ramadian Dwipayana Maharani Putri Nurwidya Mahesa Prawira Marini Muharwati Marlina Patrisya Sipatu Marshanda Ika Amelia Putri Maura Alayya Nusantari Mawar Datul Khalwa Mega Jihan Syahirah Melanika Netta Anggraini Melda Fadiyah Hidayat Mila Rahmawati Moh. Ramadhani Monalisa - Monica Natalia Irene Muhammad Ady Nursetya Muhammad Alka Gustiyan Rojabi Muhammad Aufa Hafizh Muhammad Chairil Umam Muhammad Nabil Hibatullah Muhammad Reza Zakaria Muhammad Thariq Ilham Fahmi Mutia Viayuvada Nabila Naswa Zahra Rhohima Nadhira Allysha Rahmania Nadia Ayu Ardiani Nadira Putri Riyanci Naflah Hekshala Purwanto Nasya Firdaushaumy Nasywa Aulia Sabrina Nayla Tabhita Cheryl Nazwa Ansalna Rahmania Nimas Bening Nisfatun Choiriyah Nova Adelia Nuh Krama Hadianto Nur Intan Agustriani Ginting Nurhayati Oktavia Kurnia Ramadhani Olivia Putri Damayanti Pertiwi, Vidya Imanuari Rachmad Raffi Satria Raehanun Nafaretta Fiyorentina Rahma Fitriyani Randita Ainun Guntari Rangga Naim Ansori Rayhan Adi Wicaksono Regita Cahya Ramadhania Revalia Cantika Sari Setiawan Risma Dwiyana Arianty Rizky Maya Wulandari Ryno Dwi Bachtiar Sabita Nayla Riskia Salma Shadiyah Salwa Apsyarini Nabilah Siti Nur Fahreza Irena Sri Ayu Nurul Fadilah Talitha Rifqi Risqulloh Taniya Sahisnu Sufisyar Vaneza Ayu Dwi Kirana Vannisha Rafa Naura Harina Vella Elfanny Meisyacharis Verysa Virgie Rahmadhani Vidya Imanuari Pertiwi Vike Agestian Frastami Yemima Chrisnanda Prasetyo Yesha Verlita Evelin Yunita Eka Dia Safitri Yusrotul Widad Sugiyanto Zahra Auryn Cintany Anaka Puspita Cahyono Zahra Salsa Billa Zaskia Naurah Salsabila A. S. Zulfaidan Zubeir Batubara