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Meliana Meliana
Universitas Sriwijaya
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Journal : International Journal Of Economics Social And Technology

 1 
The Effect of Village Original Income, Village Fund, Village Allocation Fund, and APBD Financial Assistance on Village Expenditure in the Field of Village Development (A Study of Suka Makmur Village, Binjai Subdistrict, Langkat Regency) Meliana, Meliana; Mardhiyah, Najla Ainal; Nainggolan, Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i2.690

Abstract

This study analyzes the effect of village revenue sources on development expenditure in Suka Makmur Village, Langkat Regency. Using financial data from 2020-2024 across six hamlets (60 observations), the research applies multiple linear regression with classical assumption testing. The results show that Village Original Income (PADes) does not have a significant effect (sig. 0.758), while Village Fund (DD) (sig. 0.047), Village Allocation Fund (ADD) (sig. 0.037), and APBD Financial Assistance (sig. 0.029) have a positive effect. Overall, these variables explain 76.8% of the variation in development expenditure (R²=0.768). The findings reveal a high dependence on external funds, with PADes still not fully optimized. The implication is that there is a need to improve internal fiscal capacity through the optimization of local potential, while maintaining accountability in the management of transfer funds. The study recommends intensive assistance to strengthen fiscal independence at the village level and further research on non-financial factors supporting development.
Co-Authors agustin, isnaini nuzula Agustina, Fauziah Riyanti Aidnilla, Fitriana Ali, Sarmina Angeline angeline Angga Sulistiono Ansar, Resmiyati Anwar, Asril Ariyanto, Hepy Hefri Arvaji, Jul Aryani, Famela Dwi Asifa Asri Aulia, Maya Difa Buamona, Salwa Shobiha Budi Setiadi, Budi Budi Setiawan Cahya, Wulan Caroline Caroline Darmayanti, Tessa Eka Debeturu, Gisela S. Elya Febrita Erlin Erlin Erni Erni Fahlevi, Renza Fahrudin, Fitri Fala, Dwi Yana Amalia Sari Fitri, Ica Gayatri, Maria Hamna, Hamna Hasanah, Syafaatul Hendian, Feriana Ina Hesti Mustika Ati Indah, Wirda Indra Santoso, Septy Intan Nurul Azni Jaslyn, Jaslyn Kemenangenta PA, Imanuel Kurniawan, Pramudya Kurniawan Latukau, Nurlina Alifka Lily Purwianti Lim, Irene Maggie, Maggie Mardhiyah, Najla Ainal Maujud, Abd Haris Melodya, Deslyn Mislinawati, Mislinawati Muhlis, Widyawati Muin, Agus Alim Mustakim Mustakim Nainggolan, Benny Rojeston Marnaek Nanda, Reski Nariyati, Atik Yuli Nurul Lailatul Khusniyah Ohorella, Rizki Wahyu Utami Palionamo, Rafael James Pangaribuan, Christian Haposan Patade, Agnes Erlita Distriani Puteri, Livi Meiga Putra, Edy Yulianto Putri, Livi Meiga Rahayu, Vitria Puri Rahmat, Nurhidayati Rahmatika, Aufilana Riona Sanjaya Rofika, Ayu Rudy Latuperissa Ruumbia, Chantika Alya Sabariman, Mohammad Sagala, Zuraida Sampo, Ilka Silviana Saputri Sampurno, Mukhsin Budi Santoso, Septy Indra Saputri, Indriana Eka Sawal, Nuning Safitri M. Selvia, Resti Sisca Cletus Lamatokan Situmorang, Dokman Marulitua Soni Ariawan Sopiah, Sopiah Sribuarti, Kriyansyah Sua, Andi Tenri Sudarman Sudarman Suhardjo, Iwan Susmini, Susmini Sutisna, Muhammad Sutriningsih Sutriningsih Suwito Suwito Suwondo Suwondo Syahdan, Rinto Syamsurizal - - Taufiq, Andi Muh. Thendean, Celine Kristalia Tintien Koerniawati Tursinawati Tursinawati, Tursinawati Vidya Urbaningrum Urbaningrum Vionalita, Gisely Yananda, Yeni