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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha International Journal of Social Science and Business
Ariestiningtyas, Dewanti Rahma
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Humanities Social Sciences

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Indeks Pembangunan Manusia Di Jawa Timur: Analisis Dampak Belanja Pemerintah Daerah Pada Pendidikan, Kesehatan, Dan Ekonomi Serta Tingkat Kemiskinan Hakim, Lukman; Ariestiningtyas, Dewanti Rahma; Mahalli, Fina Nidaul; Rizaldi, Muhammad
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 02 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i02.76175

Abstract

Penelitian ini bertujuan untuk menganalisis dampak belanja pemerintah daerah dan tingkat kemiskinan terhadap Indeks Pembangunan Manusia (IPM) di Provinsi Jawa Timur. Penelitian ini menggunakan data sekunder dari Badan Pusat Statistik (BPS) dan Direktorat Jenderal Perimbangan Keuangan (DJPK) dari tahun 2017-2021 untuk 38 Kabupaten/Kota. Metode analisis yang digunakan adalah Regresi Data Panel. Hasil penelitian menunjukkan bahwa belanja pemerintah daerah dan tingkat kemiskinan berpengaruh signifikan terhadap IPM di Provinsi Jawa Timur. Berdasarkan hasil estimasi yang telah dilakukan, ditemukan bahwa belanja pemerintah fungsi pendidikan dan tingkat kemiskinan (PEN dan TK) memiliki pengaruh negatif yang signifikan terhadap Indeks Pembangunan Manusia (IPM). Hasil ini menunjukkan bahwa perlu dilakukan upaya yang lebih besar dan efektif dalam alokasi belanja pemerintah pada sektor pendidikan.
Assessing The Effects of Intergovernmental Fiscal Transfers on Public Service Delivery in Education and Health: A Case Study of Indonesia Ariestiningtyas, Dewanti Rahma; Ananda, Candra Fajri; Sumantri, Vietha Devia Sagita
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.86332

Abstract

Indonesia still faces high inequality in both social and economic indicators. A component of fiscal transfers from the central government to the regions that focus on reducing inequality is the General Allocation Fund. One of the General Allocation Fund's objectives is to reduce inter-regional public service inequality. This study is critical because it aims to analyze the relationship between the General Allocation Fund and the provision of public services, especially in the education and health sectors. Using a dynamic panel data approach, this study finds that the General Allocation Fund positively affects the provision of public services in education and health, both in the short term and the long term. This is supported by developments in education and health that continue to improve, especially in terms of facilities, infrastructures, and human resources. However, despite this improvement, many records of inequality still occur in Indonesia, especially the disparities in Eastern Indonesia. Therefore, the government needs to focus its fiscal decentralization policy on increasing allocations based on the specific needs of each region. Continuous monitoring and evaluation should be implemented to ensure the effectiveness of the General Allocation Fund's utilization.
Co-Authors Candra Fajri Ananda Lukman Hakim Mahalli, Fina Nidaul Rizaldi, Muhammad Sumantri, Vietha Devia Sagita