Evaluation of Village Fund Allocation on Indonesia

Anik Puji Handayani, Rudy Badrudin

Abstract


This study focuses on evaluation on Village Fund Allocation through on examining the effect of the Village Fund Allocation on Capital Expenditure, Economic Growth, Poverty, and Social Welfare. Using secondary data and purposive sampling method, this study has 411 districts as the samples with criteria in 2015. This study used Partial Least Square (PLS) to predict relationships between variables. Before doing the analysis of PLS, Klassen typology analysis was conducted. In Klassen typology, the districts in Indonesia were grouped into 4 quadrants, namely quadrant I (developing area), quadrant II (prime area), quadrant III (potential area), and quadrant IV (backward area). PLS test results (using a sample of districts throughout Indonesia) indicate that all hypotheses are not supported. Whereas in the classification of Klassen typology (using samples in each quadrant) only in certain quadrants a hypothesis is supported. This shows that the Village Fund Allocation has not had a significant impact on the economy of the Indonesian people.


Keywords


Village Fund Allocation; Capital Expenditure; Economic Growth; Poverty; Social Welfare

Full Text:

PDF

References


Ashari, N. (2013). Implementasi Alokasi Dana Desa di Desa Kelinjau Kecamatan Muara Ancong Kabupaten Kutai Timur. Jurnal Ilmu Pemerintahan, 1, 1135-1144. Retreived from: https://ejournal.ip.fisip-unmul.ac.id/site/?p=778#

Aziz, N. L. (2016). Otonomi Desa dan Efektivitas Dana Desa. Penelitian Politik, 13(2), 193-211. https://doi.org/10.14203/jpp.v13i2.575

Badan Pusat Statistik. (2015). Berita Resmi Statistik, “Profil Kemiskinan Indonesia Maret 2015”, No 86/09/Th. XVIII,. Jakarta: Badan Pusat Statistik.

Badan Pusat Statistik. (2016). Berita resmi statistik Indeks Pembangunan Manusia, No. 57/06/Th. XIX. Jakarta: Badan Pusat Statistik.

Badrudin, R. (2011). Effect of Fiscal Decentralization on Capital Expenditure, Growth, and Welfare. Emerging Market, 3, 211-223. Retreived from: https://journal.uii.ac.id/JEP/article/view/2974

Badrudin, R. (2012). Pengaruh Desentralisasi Fiskal terhadap Belanja Modal, Pertumbuhan Ekonomi, dan Kesejahteraan Masyarakat Kabupaten/kota di Provinsi Jawa Tengah. Surabaya: Universitas Brawijaya.

Badrudin, R. (2017). Ekonomika Otonomi Daerah (2 ed.). Yogyakarta: UPP STIM YKPN.

Badrudin, R., & Kuncorojati, I. (2017). The Effect of District Own-Source Reveneu and Balance Fund on Public Welfare by Capital Expenditure and Economic Growth as an Intervening Variable in Special District of Yogyakarta. Manajemen dan Kewirausahaan, 19(1), 54-59. https://doi.org/10.9744/jmk.19.1.54-59

Badrudin, R., & Siregar, B. (2015). The Evaluation of The Implementation of Regional Autonomy in Indonesia. Emerging Market, 7(1), 117-130. https://doi.org/10.20885/ejem.vol7.iss1.art1

Donaldson, & Davis, J. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns, Australian Journal of Management, 16(1), 49-64. https://doi.org/10.1177/031289629101600103

Ginting, A., & Dewi, G. (2013). Pengaruh Pertumbuhan Ekonomi dan Pertumbuhan Sektor Keuangan terhadap Pengurangan Kemiskinan di Indonesia. Ekonomi dan Kebijakan Publik, 4, 117-130.

Hakim, L., & Wijayanti, A. (2014). Pengaruh Belanja Modal terhadap Pertumbuhan Ekonomi, Jurnal Ilmiah Mahasiswa Fakultas Ekonomi dan Bisnis, 3(1). Retreived from: https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/1499

Harian Kompas. (25 April 2017). “Pembangunan Manusia: Masalah Disparitas”. Harian Kompas.

Lai, C. (1994). Market structure and Inter-industry Profit Differences in Taiwan. Pakistan Development Review, 33(2), 147-163. https://doi.org/10.30541/v33i2pp.147-163

Lin, J. Y., & Liu, Z. (2000). Fiscal Decentralization and Economic Growth in China, in Economic. Economic Development and Cultural Change, 49(1), 1-21. https://doi.org/10.1086/452488

Manek, M. & Badrudin, R. (2016). Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Pertumbuhan Ekonomi Dan Kemiskinan Di Provinsi Nusa Tenggara Timur. Telaah Bisnis, 17(2), 81-98. http://dx.doi.org/10.35917/tb.v17i2.49

Nugroho, F. (2012). Pengaruh Belanja Modal terhadap Pertumbuhan Kinerja Keuangan Daerah dengan Pendapatan Asli Daerah sebagai Variabel Intervening (Studi Kasus di Propinsi Jateng). Semarang: Universitas Diponegoro.

Nurmainah, S. (2013). Analisis Pengaruh Belanja Modal Pemerintah Daerah, Tenaga Kerja Terserap Dan Indeks Pembangunan Manusia Terhadap Pertumbuhan Ekonomi Dan Kemiskinan (Studi Kasus 35 Kabupaten/Kota Di Provinsi Jawa Tengah). Jurnal Bisnis dan Ekonomi, 20(2), 131-141. Retrieved from: https://www.unisbank.ac.id/ojs/index.php/fe3/article/view/3158

Peraturan Pemerintah No 72 Tahun 2005 tentang Desa. Jakarta: Departemen Dalam Negeri.

Prasetyo, E. P. (2012). Dampak Alokasi Dana Desa pada Era Desentralisi Fiskal terhadap Perekonomian Daerah di Indonesia. Disertasi. Bogor: Institut Pertanian Bogor.

Raharjo, E. (2007). Teori Agensi dan Teori Stewarship dalam Perspektif Akuntansi. Fokus Ekonomi : Jurnal Ilmiah Ekonomi, 2(1), 37-46. https://doi.org/10.34152/fe.2.1.%25p

Sasana, H. (2009). Analisis Dampak Pertumbuhan Ekonomi, Kesenjangan antar Daerah dan Tenaga Kerja Terserap terhadap Kesejahteraan di Kabupaten/Kota Provinsi Jawa Tengah dalam Era Desentralisasi Fiskal. Ekonomi Pembangunan, 16, 50 -69. https://doi.org/10.23917/jep.v7i2.3985

Siregar, B., & Badrudin, R. (2017). Degree of Fiscal Decentralization and Flypaper Effect: Evidence from Indonesia.Advanced Science Letters. Advanced Science Letters, 23(9), 9013-9019. https://doi.org/10.1166/asl.2017.10014

Soejoto, A., Subroto, T., & Suyanto. (2015). Fiscal Decentralization Policy in Promoting Indonesia Human Development. International Journal of Economics and Financial Issues, 5(3), 763-771. Retrieved from: https://www.econjournals.com/index.php/ijefi/article/view/1314

Soesilowati, E. S. (2005). Pengaruh Desentralisasi Fiskal terhadap Kesjahteraan Masyarakat: Kinerja Pelayanan Publik di Bidang Pendidikan dan Kesehatan,. Jakarta: Pusat Penelitian Ekonomi Lembaga Ilmu Pengeta.

Sugiyono. (2011). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.

Tuasikal, A. (2008). Pengaruh DAU, DAK, PAD dan PDRB Terhadap Belanja Modal Pemerintah Daerah Kabupaten/Kota di Indonesia. . Jurnal Telaah & Riset Akuntansi, 1(2), 142-155. Retrieved from: http://jurnal.unsyiah.ac.id/TRA/article/view/299

Undang-undang no 6 Tahun 2014 tentang Desa . Jakarta: Departemen Dalam Negeri.

United Nations Development Program (UNDP). (2009). Retrieved from: http://www.undp.org/content/undp/en/home/librarypage/corporate/undp_in_action_2009.html

Widianto, A., Erni, U., & Nurmansyah, A. (2016). Pengaruh Alokasi Dana Umum, Dana Alokasi Khusus dan Belanja Modal terhadap Pertumbuhan Ekonomi dan Tingkat Kemiskinan (Studi Kasus pada Kota Tegal). Journal Research Accounting Politeknik Tegal, 5(2). http://dx.doi.org/10.30591/monex.v5i2.417

Widodo, T. (2006). Perencanaan Pembangunan: Aplikasi Komputer (Era Otonomi Daerah). Yogyakarta: UPP STIM YKPN.




DOI: https://doi.org/10.18196/jai.2003129

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Office:
Ruang Jurnal Fakultas Ekonomi dan Bisnis UMY
Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id

Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License

View My Stats