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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; M. Andreza Mahdintara; Devintha Elistya Maya; Yumna Qoni’atun Sholihah; Aidil Himam Irrofiqi
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.  
Co-Authors Aidil Himam Irrofiqi Animah Animah Dediantari Mas Maheswary Devintha Elistya Maya Dewi Rispawati Dwi Putri Yana Eko Supriastuti Supriastuti Eva Solina Feryansyah Herawati Khotmi Ida Bagus Agung Indrawan Johana Fitrya Shukma Khaerul Umam Lale Puspita Kembang Lalu Andika Noviawan Lalu Muh. Mizan Asrori M. Andreza Mahdintara Marhamatussanyyah Marhamatussanyyah Maura Nur Aziza Meidio Pahlevvi Dwi Syahputra Miftahatul Khairani Ulfa Muhammad Nadia Nuril Ferdaus Nora Listantia Novia Ristanti Nur’ Ain Syakila Reny Wardiningsih Resty Yusnirmala Dewi Rini Adriani Auliana Rosyia Wardani RR. Indah Febriyanti Siti Fathana Sri Maryanti Tommy Aria Abdi Negara Tri Juliantin Ramli Unida Ismadianti Vina Amellia Kirani Wulandari Agustiningsih Yelli Fitri Yumna Qoni’atun Sholihah Zainul Azzan Antomi