Pengaruh Realisasi Dana Bagi Hasil (DBH) dan Realisasi Dana Alokasi Umum (DAU) Terhadap Indeks Pembangunan Manusia (IPM) di Indonesia Tahun 2015 – 2024.

Vivi Adeyani Tandean (STIE Wiyatamandala)
Sutrisno (STIE Wiyatamandala)

Jurnal Ilmiah Raflesia Akuntansi
Vol. 12 No. 1 (2026): Jurnal Ilmiah Raflesia Akuntansi

This study aims to examine the effect of the disbursement of Revenue-Sharing Funds (DBH) and General Allocation Funds (DAU) on the Human Development Index (HDI) from 2015 to 2024 in Indonesia, both partially and simultaneously. The method used was multiple regression analysis with data obtained from the Central Statistics Agency (BPS) and the Indonesian Ministry of Finance, which was then processed using IBM SPSS Statistics 22 for Windows. The results of the study indicate that DBH disbursements have a significant effect on the HDI, whereas DAU disbursements do not have a significant effect on the HDI. This study provides evidence that DBH disbursements are a concrete manifestation of fiscal transfers from the central government to the regions and are used to finance basic service programs that support HDI improvement, such as education, health, and economic infrastructure.