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All Journal Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Gorontalo Development Review ABDINE Jurnal Pengabdian Masyarakat
Budi Santoso, Dwi
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Economics, Econometrics & Finance Education Other

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Impact of Fiscal Balance Fund Transfer Policies on Economic Growth Convergence in Indonesia Arfiyansyah, Sintong; Budi Santoso, Dwi; Pangestuty, Farah Wulandari
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 2 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i2.1009

Abstract

Research Originality — This research aims to analyze how fiscal balance transfers impact the acceleration of economic growth convergence in the country. Convergence means that more regions can enjoy economic growth.  Research Objectives — The research used secondary data from 2015 to 2022 and focused on 34 provinces in Indonesia. Research  Methods — This study employs a quantitative research design, with a convergence analysis framework based on panel data regression. The empirical model uses both absolute and conditional convergence methodologies to investigate the relationship between regional income levels and fiscal transfer policies. The analysis is based on secondary data from 34 Indonesian provinces between 2015 and 2022. The main explanatory variables are the per capita realizations of General Allocation Funds (DAU), Special Allocation Funds (DAK), and Revenue Sharing Funds (DBH). The fixed effects estimator is used to correct for unobserved heterogeneity, and the Hausman test is performed to assess the validity of the model definition Implications — The central government needs to exercise vigilance in respect of the allocation of balance funds because DAK has not been able to contribute to the economic growth in Indonesia. Regional governments also need to exercise vigilance and have strong controls in using balance funds. Better planning of balance funds, which are purpose grants, needs to be facilitated through efficient spending planning and synchronized with national priorities, ensuring that balance funds can be properly absorbed by regional governments and have an impact on economic development in each region.
Pemanfaatan Teknologi AI untuk Desain Batik Kaligrafi Ponpes Darululum Assyar’iyyah Ds.Jetis Ungaran Handayani Untari Ningsih, Dewi; Suhari, Yohanes; Naja Anwar, Sariyun; Budi Santoso, Dwi
ABDINE: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Teknologi Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v5i1.1017

Abstract

Pesantren Darululum Assyar'iyyah memiliki potensi signifikan dalam pengembangan batik berbasis nilai agama dan kearifan lokal, namun masih terbatas dalam inovasi desain dan daya saing. Pengabdian ini bertujuan mendukung branding dan pengembangan produk Batik Pondok Pesantren Darululum  Assyar’Iyyah ds.Jetis Ungaran melalui pemanfaatan teknologi kecerdasan buatan (AI) dalam proses desain motif batik. Metode yang digunakan adalah pendampingan dan pelatihan intensif bagi santri dalam penggunaan AI untuk menghasilkan desain batik kaligrafi yang unik dan bervariasi. Hasil dari kegiatan pengabdian ini adalah kemampuan santri dalam mendesain motif batik berbantuan AI yang secara signifikan bisa meningkatkan variasi dan kualitas desain, sekaligus menambah wawasan dan keterampilan santri. Pemanfaatan AI tidak hanya memperkaya desain dengan memadukan unsur tradisional dan modern, tetapi juga berhasil menguatkan identitas visual produk. AI terbukti efektif meningkatkan daya saing produk dan memberikan pengalaman belajar inovatif bagi santri, mendorong mereka menjadi desainer kreatif.
Analysis of the Determinants of Economic Growth in Border Areas of West Kalimantan Using Panel Data Deffrinica; Shasta Pratomo, Devanto; Budi Santoso, Dwi; Hayet; Machimu, Joachimu; Kikky Vuspitasari, Benedhikta; Rini Hapsari, Veneranda
Gorontalo Development Review Volume 9 Nomor 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/golder.v9i1.4672

Abstract

Economic growth in border regions plays a vital role in reducing regional disparities and strengthening national economic integration. Nevertheless, border areas in West Kalimantan continue to face structural challenges, particularly with regard to human capital quality, the effectiveness of fiscal transfers, and the utilization of infrastructure. This study aims to examine the determinants of economic growth in these regions using a panel data approach. The analysis incorporates average years of schooling, trade, Special Allocation Funds (DAK), General Allocation Funds (DAU), road infrastructure, and electricity as explanatory variables. The empirical model applies a Random Effects Model (REM) estimated through Generalized Least Squares (GLS). The findings reveal that average years of schooling has a positive and statistically significant effect on economic growth, highlighting the critical role of human capital in promoting regional development. In contrast, trade and General Allocation Funds (DAU) do not show statistically significant effects. Special Allocation Funds (DAK), as well as road and electricity infrastructure, exhibit significant negative effects, indicating that fiscal transfers and infrastructure provision have not yet been effectively translated into productive economic activity. These results suggest that, in the short term, economic growth in border regions is influenced more by improvements in human capital than by fiscal transfers and physical infrastructure. Therefore, policy efforts should prioritize strengthening human capital while enhancing the effectiveness of fiscal allocation and infrastructure utilization to support sustainable regional development.
Co-Authors ARFIYANSYAH, SINTONG Deffrinica Farah Wulandari Pangestuty Handayani Untari Ningsih, Dewi Hapsari, Veneranda Rini Hayet Kikky Vuspitasari, Benedhikta Machimu, Joachimu Sariyun Naja Anwar Shasta Pratomo, Devanto Yohanes Suhari