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All Journal Equity: Jurnal Ekonomi Indonesian Journal of Humanities and Social Sciences
Lestari , Diana
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Religion Arts Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh PAD, Dana Bagi Hasil SDA, dan Jumlah Penduduk terhadap Belanja Daerah dan Pertumbuhan Ekonomi di Kabupaten Kutai Timur Rusyda, Miftahur; Effendi, Aji Sofyan; Lestari , Diana
JOM Vol 5 No 2 (2024): Indonesian Journal of Humanities and Social Sciences, June, 2024
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/ijhass.v5i2.5441

Abstract

This study aims to analyze and determine the effects of Regional Original Revenue (PAD), Revenue Sharing Fund for Natural Resources (DBH SDA), and Population on Regional Expenditure and economic growth in East Kutai Regency. The analysis results indicate that PAD has a positive but insignificant effect on regional expenditure. DBH SDA exhibits a positive and significant influence on regional expenditure. The total population has a positive but insignificant influence on regional expenditure. Furthermore, PAD demonstrates a positive but insignificant influence on economic growth. DBH SDA shows a negative but insignificant influence on economic growth. The total population has a negative but insignificant influence on economic growth. Regional expenditure has a positive but insignificant effect on economic growth. Additionally, PAD positively affects economic growth through regional expenditure. DBH SDA negatively affects economic growth through regional expenditure. The total population negatively affects economic growth through regional expenditure.
Does Fiscal Decentralization Impact Environmental Quality in Indonesia? Sulistyo, Indra; Priyagus, Priyagus; Lestari , Diana
Equity: Jurnal Ekonomi Vol 14 No 1 (2026): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v14i1.701

Abstract

Purpose: In realizing the need for environmental governance, this study examines the effect of fiscal decentralization on Environmental Quality Index (IKLH) through Green Budgeting as mediation and educational-level moderation as proxy social supervision. Design/Methodology/Approach: Using a balanced panel dataset of 34 Indonesian provinces for the period 2018 to 2024, the study employs Two-Stage Least Squares (TSLS) with Fixed Effects. This approach systematically identifies and accounts for endogeneity bias between fiscal capacity, budgetary allocations, and ecological outcomes. Key Findings: The first-stage estimation indicates that the Flypaper Effect and the Resource Curse are rigid; indeed, none of the central transfers (DAU, DAK, DBH) have an effect on encouraging Green Budgeting. As such, Local Own-Source Revenue (PAD) is established as the driver of ecological innovation. A crucial conditional moderation is highlighted in the second stage: Green Budgeting (GB) alone has no effect on, or improves, IKLH, but when combined with higher education, it acts effectively and, by any means, becomes an important driver of environmental quality. Originality/value: This research challenges the widely held notion that fiscal decentralization improves local environments. It lends empirical support to the argument that, in the absence of rigorous scrutiny from a well-informed citizenry (demand-side social control), government financial interventions (supply-side) will continue to spur inefficiencies. Practical/Policy implications: The reform of revenue-sharing schemes into Ecological Fiscal Transfers (EFT) should be treated as an emergency solution by the central government, whereas local governments must implement transparency in the execution of environmental budget to enforce community social control.
Co-Authors Effendi, Aji Sofyan Priyagus, Priyagus Rusyda, Miftahur Sulistyo, Indra