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All Journal Altasia : Jurnal Pariwisata Indonesia International Journal of Zakat (IJAZ) Kunuz: Journal of Islamic Banking and Finance EKOBIS SYARIAH
Azzuhra, Alfia
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Journal : EKOBIS SYARIAH

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Analysis of Using Intergovernmental Transfers and Local Own-Source Revenue on Poverty Reduction: Islamic Economics Perspective Humaira, Annisa; Azzuhra, Alfia; Awang Darmawan Putra
EKOBIS SYARIAH Vol. 9 No. 1 (2025): Islamic-Based Economic and Business Development in the Context of Community Emp
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ekobis.v9i1.29925

Abstract

In Islam, the income of a region is based on the principles that must be followed to achieve falah, which improves the welfare of the community. The fulfillment of maqasid al-shariah in a region can be measured by how well regional revenues are used to achieve the basic objectives of Islamic law. This study examines the influence of Intergovernmental Transfers (TKD) and Local Own-Source Revenue (PAD) on the reduction of poverty rates in Pidie district. This study aims to look at the analysis of using TKD and PAD in Pidie Regency on the reduction of poverty rates in the perspective of Islamic economics. The data used are data on the number of realization of TKD revenues, the number of realization PAD revenues, and the percentage of poverty in Pidie Regency with a span of time from 2014 to 2023. The results of the study showed that TKD had a negative and significant effect on poverty, while PAD had a negative but not significant effect. Simultaneous tests showed that the TKD and PAD variables had a negative and significant effect on the poverty rate in Pidie Regency.
Co-Authors Ana Fitria Evy Iskandar Humaira, Annisa Insani, Muhammad Fitrah Marwa, Inayah Putri Putra, Awang Darmawan Rina Desiana