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INDONESIA
Journal of Macroeconomics and Social Development
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30262887     DOI : https://doi.org/10.47134/jmsd
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Macroeconomics and Social Development (3026-2887) publishes original research that examines the interactions between macroeconomic and social policies and their impact on economic growth, development, and social welfare. The journals scope includes a wide range of topics, such as: Macroeconomic theory and policy Economic growth and development Poverty and inequality Labor markets and social security Education and health care Environmental economics International trade and finance The journal welcomes submissions from a wide range of disciplines, including economics, sociology, political science, and public policy. The journal is committed to publishing high-quality research that is relevant to policymakers, academics, and the general public.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
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Search results for , issue "Vol. 3 No. 3 (2026): March" : 1 Documents clear
The Effect of the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on the Human Development Index (HDI) in Surabaya City Maulana, Muhammad; Priyono, Joko
Journal of Macroeconomics and Social Development Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jmsd.v3i3.1060

Abstract

This study aims to analyze the effect of the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and the Revenue Sharing Fund (DBH) on the Human Development Index (HDI) in Surabaya City during the period 2010–2024. A quantitative approach was employed using a multiple linear regression method based on secondary time-series data obtained from official government institutions. The results indicate that DAU, DAK, and DBH simultaneously have a significant effect on the Human Development Index. Partially, the Special Allocation Fund exhibits the strongest and most significant influence, reflecting its targeted allocation toward basic public service sectors, particularly education and health. The General Allocation Fund also has a positive and significant effect by strengthening overall regional fiscal capacity to support public service provision. In contrast, the Revenue Sharing Fund shows a positive but statistically insignificant effect on the Human Development Index. These findings suggest that improving human development outcomes in Surabaya City requires more targeted, effective, and equitable management of intergovernmental transfer funds, with a stronger emphasis on enhancing the quality of basic public services.

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