DANA DESA DAN KEMISKINAN DAERAH: ANALISIS EMPIRIS DI KABUPATEN LEBAK, PANDEGLANG, SERANG, DAN TANGERANG

Hady Sutjipto (Jurusan Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tirtayasa, Indonesia)
Lilis Hoeriyah (Jurusan Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tirtayasa, Indonesia)
Lisbon Sirait (Kantor Wilayah Ditjen Perbendaharaan Provinsi Banten, Kementerian Keuangan Republik Indonesia)
Mohamad Zaki (Kantor Wilayah Ditjen Perbendaharaan Provinsi Banten, Kementerian Keuangan Republik Indonesia)
Kartika Djati (Kantor Wilayah Ditjen Perbendaharaan Provinsi Banten, Kementerian Keuangan Republik Indonesia)

Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Vol 10 No 1 (2026): JURNAL SUBSTANSI

Research objective: This study aims to estimate and explain the influence of Village Funds and other macroeconomic variables on poverty levels across four regencies in Banten Province. Method: This study employs a quantitative approach using secondary data for the period 2015–2025. The data analysis method used is dynamic panel data regression with the Generalized Method of Moments (GMM) approach to address endogeneity and capture poverty persistence. Research findings: The results indicate that Village Funds and mean years of schooling have a significant negative effect on poverty, while the regency minimum wage (UMK) has a significant positive effect. Furthermore, the study reveals a high level of poverty persistence, suggesting that poverty in the region is structural in nature. Practical implication: Local governments should reorient the utilization of Village Funds toward productive sectors and prioritize educational investment to break the cycle of structural poverty. Keywords: Village Funds; Poverty; Banten; GMM; Human Capital.