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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Refleksi Hukum: Jurnal Ilmu Hukum
Adelia, Geger
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Unraveling the impact of social assistance and capital expenditure on poverty rates in Papua's Region Mahanani, Nurfatma Restu; Adelia, Geger
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i2.1131

Abstract

The Indonesian government has made various efforts to reduce poverty, including through policies in government spending. The spending realized by the government is expected to be able to encourage an increase in people's welfare and reduce poverty. This study aims to analyze the effect of government spending, especially social assistance expenditure and five types of capital expenditure, on the poverty rate, using data at the regional/city level in the Papua province from 2011 to 2019. This study also uses other supporting variables, namely the Gini ratio, Gross per capita Regional Domestic Product (GRDP), school participation rate, and ratio of community health centers. The data used is secondary data obtained from Statistics, The Audit Board of The Republic of Indonesia (Badan Pemeriksa Keuangan, BPK), and the Ministry of Health. The data analysis technique used in this study is panel data regression analysis with a fixed effect model. The analysis showed that out of the six types of government expenditure studied, only capital expenditure for roads, networks, and irrigation significantly reduces the poverty rate.
MENINJAU TATA KELOLA KEUANGAN DESA: HARMONISASI REGULASI DAN OPTIMALISASI PENGAWASAN DALAM MEWUJUDKAN AKUNTABILITAS DI INDONESIA Adelia, Geger; Agesta, Andre; Ratnasari, Novi; Dewi, Veronika
Refleksi Hukum: Jurnal Ilmu Hukum Vol. 10 No. 1 (2025): Refleksi Hukum: Jurnal Ilmu Hukum
Publisher : Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/jrh.2025.v10.i1.p45-66

Abstract

Penguatan tata kelola keuangan desa pasca berlakunya Undang-Undang Desa meningkatkan kapasitas fiskal desa secara signifikan, namun belum sepenuhnya diikuti harmonisasi regulasi dalam sistem keuangan negara. Studi ini menganalisis disharmoni antara Undang-Undang Desa dengan paket Undang-Undang Keuangan Negara serta implikasinya terhadap akuntabilitas dan efektivitas pengawasan. Penelitian menggunakan pendekatan hukum normatif dengan analisis regulasi, data empiris, temuan audit Badan Pemeriksa Keuangan (BPK), dan laporan Indonesia Corruption Watch (ICW). Hasilnya menunjukkan terjadinya fragmentasi akuntabilitas akibat ketidakjelasan status desa dalam struktur keuangan negara, belum terintegrasinya sistem pelaporan, serta lemahnya mekanisme tuntutan ganti kerugian dan pengawasan berbasis risiko. Pengawasan oleh Aparat Pengawas Intern Pemerintah (APIP) dan Badan Permusyawaratan Desa (BPD) belum optimal karena keterbatasan kapasitas, koordinasi, dan sistem teknologi, sementara keterlibatan pemeriksaan eksternal belum terdesain secara sistemik. Studi ini merekomendasikan harmonisasi kerangka hukum dan integrasi sistem pelaporan serta pengawasan fiskal desa dalam arsitektur keuangan negara untuk memperkuat transparansi dan akuntabilitas publik di Indonesia.
Co-Authors Agesta, Andre Dewi, Veronika Mahanani, Nurfatma Restu Novi Ratnasari