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This study aims to analyze the influence of the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and the Gross Regional Domestic Product (GRDP) on the poverty rate in North Sumatra Province. The method used is multiple linear regression analysis using secondary data from 2004 to 2023. The results show that the DAU has a negative and significant effect on the poverty rate, meaning that the greater the DAU allocation, the lower the poverty rate in the province. Conversely, the DAK has a positive and significant effect on the poverty rate, indicating that an increase in DAK is actually followed by an increase in the poverty rate. Meanwhile, GRDP shows a negative effect on the poverty rate, but the effect is not significant. The coefficient of determination obtained shows that the DAU, DAK, and GRDP are able to explain variations in the poverty rate in North Sumatra Province. Simultaneously, the test results show that all three variables have a significant effect on the poverty rate. These findings suggest the importance of proper management of fund allocation and optimization of regional economic sectors to reduce poverty effectively.

Poverty is a major problem that occurs in every country and region including Aceh Province. According to the Central Bureau of Statistics (BPS) report in 2023, Aceh Province ranked first with the highest poverty rate when compared to other regions on the island of Sumatra, Indonesia. This study aims to determine the effect of the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) on the poverty rate in Aceh Province. The data used is secondary data and is quantitative data. The data uses time series data from 2011-2023, namely for 13 years obtained from BPS.  The results showed that DAU has a t-statistic value of 3.198397 with a probability significance value of 0.0095 which is <0.05, it can be concluded that DAU has a significant effect on the poverty rate. DAK has a t-statistic value of -2.428359 with a probability significance value of 0.0355 where <0.05, it can be concluded that DAK has a negative effect on the poverty rate.

Otonomi merupakan kekuasaan untuk mengurus daerah secara mandiri dengan tujuan meningkatkan kesejahteraan masyarakat setempat dalam Upaya pengentasan kemiskinan. Salah satu bentuk kongkrit dari otonomi adalah pengelolaan dana, dari APBN kepada APBD sebagai instrumen daerah untuk merencanakan dan melaksanakan program melalui DAU dan DAK. Keduanya merupakan instrumen dalam rangka pemerataan kemampuan keuangan antar daerah sekaligus upaya pengentasan kemiskian. Sehingga, keduanya memiliki peran penting dalam menjaga tercapainya standar pelayanan publik di daerah.        Penelitian ini dikaji atas realisasi DAU dan DAK terhadap tingkat kemiskinan di Kota Lhokseumawe periode 2009-2023, data skunder, teknik analisis regresi linear berganda serta serangkaian uji asumsi klasik yang diharapkan memenuhi asumsi BLUE. Hasil estimasi model menunjukkan bahwa secara parsial dan simultan, kedua variable (DAU dan DAK) dapat menjelaskan perubahan tingkat kemiskinan secara negative dan signifikan. Oleh karena itu, upaya pemerataan pembangunan dalam kerangka pengentasan kemikisnan perlu dilakukan dengan memastikan bahwa sumber pendanaan DAU dan DAK harus dialokasikan secara tepat berdasarkan perecanaan yang komprehensif.

The challenges faced by Bojonegoro and Tuban counties are high poverty rates and inadequate infrastructure, which continue to occur year after year. The large budgets for Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK) and Balancing Funds (DP) are some of the reasons why Bojonegoro Regency and Tuban Regency have infrastructure and poverty problems. This research is quantitative using panel data regression and processed using E-Views 12 to examine the relationship between variables. The results of this research are that the levels of Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK) and Balancing Funds (DP) have a significant positive impact on regional spending.