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All Journal Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Priviet Social Sciences Journal
Dwi Hastuti Lestari Komarlina
Universitas Siliwangi
Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Connection fiscal decentralization and poverty in South Sulawesi: Analysis of the 2004–2024 period Ihsan Ashari; Tuti Adi Tama; Dwi Hastuti Lestari Komarlina
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.844

Abstract

This study highlights both direct and indirect linkages mediated by economic growth, as it investigates the effects of fiscal decentralization on poverty levels in South Sulawesi Province between 2004 and 2024. The General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Fund (DBH), and Local Own-Source Revenue (PAD) are the four main fiscal mechanisms that are the focus of this study. Using route analysis with time-series data in SPSS, this study reveals several important findings. Poverty levels are significantly negatively impacted by economic growth. As a mediating variable, DAU shows a strong positive relationship with poverty, but DAK and PAD show notable negative relationships. DBH, on the other hand, does not demonstrate a noteworthy indirect impact on poverty via the conduit of economic expansion. The findings suggest that the efficacy of fiscal decentralization in alleviating poverty varies among different fiscal instruments, with DAK and PAD yielding the most beneficial results when implemented in programs that foster economic growth. These insights provide critical guidance for policymakers aiming to enhance the effectiveness of fiscal decentralization strategies in combating poverty in South Sulawesi Province.
Analisis Sektor Unggulan di Kabupaten Gunungkidul Jurni Hayati; Asep Yusup Hanapia; Jumri Jumri; Aso Sukarso; Dwi Hastuti Lestari Komarlina; Asep Muhammad Adam
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.24147

Abstract

This study aims to identify basic and non-basic sectors, analyze competitive and less competitive sectors, and determine leading sectors in Gunungkidul Regency, Special Region of Yogyakarta Province. The study uses secondary data in the form of Gross Regional Domestic Product (GRDP) of Gunungkidul Regency and GRDP of Yogyakarta Special Region Province for the period 2021–2025 obtained from the Central Statistics Agency (BPS) of Yogyakarta Special Region Province. The analysis was conducted using the Static Location Quotient (SLQ), Dynamic Location Quotient (DLQ), and overlay analysis methods. The results of the SLQ analysis indicate that there are seven basic sectors in Gunungkidul Regency, namely the agriculture, forestry, and fisheries sector; the mining and quarrying sector; the water supply, waste management, and recycling sector; the wholesale and retail trade sector; the transportation and warehousing sector; the government administration, defense, and mandatory social security sector; and other service sectors. Meanwhile, the results of the DLQ analysis indicate that there are twelve sectors that have competitive capabilities, namely the agriculture, forestry, and fisheries sector; mining and quarrying sector; manufacturing industry sector; water supply, waste management, waste, and recycling sector; wholesale and retail trade sector; information and communication sector; financial services and insurance sector; real estate sector; corporate services sector; education services sector; health services and social activities sector; and other service sectors. Based on the results of the overlay analysis, it can be concluded that Gunungkidul Regency has five leading sectors, namely the agriculture, forestry, and fisheries sector; mining and quarrying sector; water supply, waste management, waste, and recycling sector; wholesale and retail trade sector; and other service sectors.
Co-Authors Asep Muhammad Adam ASO SUKARSO Hanapia, Asep Yusup Ihsan Ashari Jumri Jumri Jurni Hayati Tuti Adi Tama