The study analyzes how the Special Allocation Fund (SAF) and Regional Original Income (ROI) impact poverty in cities/districts in West Kalimantan. It utilizes secondary panel data from 12 districts and two cities in the region between 2018-2022. The findings suggest that SAF Nonfisik has no effect on poverty, while ROI has a negative impact. The study concludes that local governments should evaluate the effectiveness of using transfer funds from the central government to ensure effective poverty alleviation efforts.
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