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All Journal JEJAK ARISTO Jurnal Ilmiah Edunomika (JIE) Enrichment : Journal of Management jurnal syntax admiration Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Sosiohumaniora Kodepena (JSK) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Berdikari : Jurnal Ekonomi dan Statistik Indonesia Journal of Indonesian Rural and Regional Government (JIRReG) Mamangan Social Science Journal Innovative: Journal Of Social Science Research El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Advances in Management & Financial Reporting Journal of Ekonomics, Finance, and Management Studies
Jacob, Jufri
Fakultas Ekonomi Dan Bisnis Universitas Khairun
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Journal : Advances in Management

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Village Fiscal Policies as an Instrument for Poverty Alleviation: An Empirical Study of the Island Regions of North Maluku, Indonesia Harly, Kurnia Ekawaty; Ahmad, Abdul Chalid; Jacob, Jufri
Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i2.728

Abstract

Purpose: This study aims to analyze the effect of village fiscal capacity and regional macroeconomic dynamics on poverty reduction in North Maluku Province. Research Method: A quantitative approach was applied using panel data regression analysis covering nine regencies/municipalities in North Maluku during 2017–2024. The independent variables include Village Fiscal Transfers, Village Expenditure, Village Literacy, Human Development Index, and Developing Village Index, while the dependent variable is the Poverty Rate. Results and Discussion: The findings show that Village Fiscal Transfers and the Human Development Index have a significant effect on reducing poverty. Meanwhile, Village Expenditure, Village Literacy, and the Developing Village Index do not show significant effects. These results indicate that fiscal capacity and human development are key factors in improving village welfare, particularly in archipelagic regions. Interregional effects also reveal significant variation, where areas with stronger institutional capacity and better fiscal governance tend to experience faster poverty reduction. Implications: The findings suggest that village fiscal policy should be strengthened through improved governance, human development programs, and more effective allocation of village funds. Further research may include institutional quality and spatial inequality variables. Originality: This study contributes by integrating village fiscal variables and regional macroeconomic indicators in analyzing poverty reduction in an archipelagic province.
Co-Authors Abdul Chalid Ahmad ABDUL HAMID Ade Iskandar Ahmad, Abd. Chalid Amir Buhang Arifin, Machmud Asry, Shofia Aswir Hadi B.M.A.S. Anaconda Bangkara Bobby Ferly Bobby Ferly Burhanuddin Burhanuddin Burhanuddin Burhanuddin Dewi, Susantriana Diani Indah Dukumalamo, Nurjihad Egidius Fkun Eva Yuniarti Utami Fahmi Syam Fahmi Syam Fanaria salim Fkun, Egidius H. MR. Ulung Sembiring Hannan, Zainul Harly, Kurnia Ekawaty Harsono, Iwan` Hatim, Fajri Idayati, Farida Ignatius Septo Pramesworo Imron Natsir Imron Natsir, Imron Ismail, Zulkarnain Iwan Harsono Juminawati, Sri Kamil, Indriyati Laili Savitri Noor Mahmudin, Tono Mawardi Mawardi Mohammad Kotib Muammil Sun’an Muhamad Irfan Florid Muhammad Kamal Muhammad Kamal Muhammad Kamal Muhammad Nashih Musdar Muhammad Naiyun Untung Utama Nasar, Fahima Nashih, Muhammad Niam, Siti Khozinatun Nonce Hasan Noor, Laili Savitri Nur ‘Azah Nurjanna Ladjin Pian, Suprianus Purbaningsih, Yuli Ramli Semmawi Rosmawati, Wati Sahri, Yulian Sembiring, H. MR. Ulung Septo Pramesworo, Ignatius Shofia Asry Siti Khozinatun Niam Sri Juminawati Suprianus Pian Susantriana Dewi Suslinawati Suslinawati Suwandi Ng Suwandi Ng Suwardi Zakaria Syahidin Syahidin Syahidin Syahidin, Syahidin Syam, Fahmi Utami, Eva Yuniarti Wati Rosmawati Wijayanti, Indah Oktari Yeti Rohayati Yetty Yuli Purbaningsih Yuli Purbaningsih Yulian Sahri Zainul Hannan Zulkifly Waibot