Pengaruh PAD, DAU, DAK, dan DBH terhadap Indeks Pembangunan Manusia di Indonesia
DOI:
https://doi.org/10.54259/akua.v4i4.5760Keywords:
General Allocation Fund, Human Development Index, Regional Original Income, Revenue Sharing Fund, Special Allocation FundAbstract
The provincial government is granted autonomy to manage regional wealth with the aim of developing public facilities and infrastructure that support community welfare. Such development is directed at improving the Human Development Index (HDI) as a reflection of quality human resources. This study investigates the influence of Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), and Revenue Sharing Funds (DBH) on provincial HDI in Indonesia. A quantitative research method was employed using hypothesis testing. The study population consists of all provincial budget realization reports, while the sample includes 34 provinces that submitted reports for the 2017–2018 fiscal years. The sample was selected using a saturated sampling technique, and data were collected through documentation and literature. Analytical techniques included panel data regression, preceded by classical assumption tests, the F-test, R² test, and t-test. The findings reveal that PAD has a positive and significant impact on HDI, as it is mostly allocated for capital and operational expenditures that enhance welfare. Conversely, DAU, DAK, and DBH show no significant effect on HDI, since their allocations are limited in supporting facilities and infrastructure development. These results highlight the crucial role of PAD in improving human development outcomes at the provincial level.
Downloads
References
Afif, A.N, & Yulianti, “Determinan Indeks Pembangunan Manusia Di Wilayah Indonesia Timur (Studi kasus Pemerintah Kabupaten/Kota Provinsi Papua pada tahun 2013 -2016),” Majalah Ilmiah Solusi, no. Vol. 16, No. 4, 2018.
Sarkoro, H., dan Zulfikar, “Dana Alokasi Khusus Dan Pendapatan Asli Daerah Terhadap Indeks Pembangunan Manusia (Studi Empiris pada Pemerintah Provinsi se-Indonesia Tahun 2012-2014),” Riset Akuntansi dan Keuangan Indonesia, no. Vol 1 No. 1, 2016.
Juliana & Rukmana, H.S, “Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Indeks Pembangunan Manusia Kabupaten Bogor Tahun 2010-2016,” Jurnal Jurismata, no. Vol. 2 No. 1, 2020.
Rahmayati, A., & Pertiwi, I.F.P, “Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Indeks Pembangunan Manusia,” Journal of Islamic Finance and Accounting , no. Vol. 1 No. 1, 2018.
B. Bharanti, “The Effect Of Fiscal Balance Transfer, Financial Performance On Capital Expenditure Impacting On The Human Development Index Of Papua Province,” Jurnal Kajian Ekonomi & Keuangan Daerah, no. Volume 4, Nomor 3, 2019.
Afif, A.N, & Yulianti. 2018. Determinan Indeks Pembangunan Manusia Di Wilayah Indonesia Timur (Studi kasus Pemerintah Kabupaten/Kota Provinsi Papua pada tahun 2013 -2016). Majalah Ilmiah Solusi Vol. 16, No. 4 Oktober 2018
Bharanti, B.E. 2019. The Effect Of Fiscal Balance Transfer, Financial Performance On Capital Expenditure Impacting On The Human Development Index Of Papua Province. Jurnal Kajian Ekonomi & Keuangan Daerah, Volume 4, Nomor 3, Desember 2019.
Darise, N. 2007. Akuntansi Keuangan Daerah, Jakarta: PT Indeks
Ghozali, I. 2011. Analisis Multivariate dengan SPSS. Semarang: BP UNDIP.
Halim, A. 2014. Akuntansi Sektor Publik. Akuntansi Keuangan Daerah. Edisi 2. Jakarta: PT. Salemba Empat.
Juliarini, A. 2018. Kinerja Pendapatan Daerah Terhadap Indeks Pembangunan Manusia: Studi Kasus Provinsi Di Pulau Jawa. Simposium Nasional Keuangan Negara (SNKN) 2018.
B. Imantria and A. S. Kurnia, “Does Local Government Expenditure Lead to Human Development in Indonesia?,” Economics Development Analysis Journal, vol. 13, no. 2, pp. 235–247, May 2024.
A. O. T. Wiratmoko and L. Purwanti, “Impact of Government Expenditure on Human Development Index in Indonesia by Functions,” The EUrASEANs: Journal on Global Socio-Economic Dynamics, vol. 6, no. 43, pp. 45–58, Nov.–Dec. 2023.
A. N. Hestiningsih, I. Mafruhah, and C. Seftarita, “The Influence of Economic Growth, Minimum Wages, Poverty and Capital Expenditures on the HDI,” Journal of Applied Economics in Developing Countries, vol. 8, no. 2, pp. 78–86, Sept. 2023, doi: 10.20961/jaedc.v8i2.79838.
E. Sulastri and E. Efendri, “Analisis Pengaruh PAD, DAU, DAK dan DBH terhadap Indeks Pembangunan Manusia Seluruh Provinsi di Kalimantan Tahun Anggaran 2015–2019,” JRMB Jurnal Riset Manajemen dan Bisnis, vol. 6, no. 2, pp. 85–96, Dec. 2021, doi: 10.36407/jrmb.v6i2.572.
M. I. Nashshar and B. Mulyana, “Pengaruh Dana Alokasi Khusus terhadap Indeks Pembangunan Manusia dengan Belanja Modal sebagai Variabel Mediasi,” Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik, vol. 7, no. 3, pp. 255–270, 2022.
J. Rizkiyah and H. Anitasari, “Pengaruh Dana Perimbangan terhadap Indeks Pembangunan Manusia Kabupaten Bojonegoro,” JEMES (Jurnal Ekonomi Manajemen dan Sosial), vol. 6, no. 1, pp. 1–6, 2023
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Cahya Fahma Arrosyid, Andy Dwi Bayu Bawono
This work is licensed under a Creative Commons Attribution 4.0 International License.
Hak cipta pada setiap artikel adalah milik penulis.
Penulis mengakui bahwa AKUA (Jurnal Akuntansi dan Keuangan) sebagai publisher yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif dari naskah yang telah terbit di jurnal ini kedalam versi yang lain, seperti: dikirim ke respository institusi penulis, publikasi kedalam buku, dan lain-lain. Dengan mengakui bahwa naskah telah terbit pertama kali pada AKUA (Jurnal Akuntansi dan Keuangan).
