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This study is motivated by the importance of economic growth as a key indicator of regional development performance and public welfare improvement. Economic growth reflects the ability of local governments to manage resources and implement effective fiscal policies. This research aims to analyze the development and the influence of Local Own-Source Revenue, General Allocation Fund, and Special Allocation Fund on the economic growth of regencies/cities in Jambi Province during the period 2020–2024. The study employs a quantitative approach combined with descriptive analysis. Secondary data are obtained from official publications of relevant institutions and analyzed using panel data regression with the Common Effect Model approach. The results indicate that Local Own-Source Revenue and the General Allocation Fund have a significant effect on economic growth, showing that the increase in regional revenue and fiscal transfers contributes to economic performance. Meanwhile, the Special Allocation Fund does not have a significant effect, indicating that its allocation may not be optimally utilized in stimulating regional economic activities. These findings imply that strengthening regional fiscal capacity and improving the effectiveness of fund allocation are essential to promote sustainable economic growth. The study also highlights the need for better policy coordination and efficient financial management at the regional level to reduce disparities and enhance development outcomes.  

This research is motivated by several factors such as locally generated revenue, general allocation funds, special allocation funds, revenue-sharing funds, and capital expenditure. Some of the problems identified in this study include the realization of locally generated revenue that has never reached the budget target over four consecutive years, a percentage decrease in locally generated revenue while capital expenditure remains constant, and the absence of certain special allocation funds, which may affect capital expenditure. The purpose of this study is to determine the effect of locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds on capital expenditure. This research employs a descriptive quantitative method using data samples obtained from the Regional Financial and Asset Management Agency of Aceh Province in the form of Budget Realization Reports for the period 2019–2022. The data analysis technique used is linear regression. The results show that, based on the simultaneous test (F-test), locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds have a positive and significant effect on capital expenditure. Meanwhile, based on the partial test (t-test), each of these variables—locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds—also has a positive and significant effect on capital expenditure.

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.

This study aims to analyze the impact of general allocation funds, agglomeration, and human development index on regional inequality in Eastern Indonesia during the period 2019–2023. Regional inequality remains a crucial issue in Indonesia's development agenda, especially in the eastern region, which has experienced slower growth and uneven provision of public services. This study uses panel data regression analysis with secondary data. The results indicate that general allocation funds and the human development index have a significant negative impact on regional inequality, suggesting that increased fund transfers and improvements in human development can reduce inequality. Conversely, agglomeration has a significant positive impact, suggesting that economic concentration can widen disparities between regions. These findings highlight the importance of equitable development policies and investment in human capital to reduce regional disparities.

This study shows that the contribution of Regional Original Income (PAD) has a significant positive effect on the level of financial independence of provincial regions in Indonesia in 2019-2023. This means that the greater the contribution of PAD, the higher the level of regional financial independence. On the other hand, the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) have a significant negative effect on regional financial independence, indicating that dependence on transfer funds from the central government can hinder regional efforts to increase their fiscal independence. Meanwhile, the Revenue Sharing Fund (DBH) does not show a significant effect on the level of regional financial independence, indicating that although this fund is important, it does not directly contribute to increasing regional financial independence.

This study aims to describe and analyze: the role of PAD and DAU as a source of revenue in APBD financing in East Java Province and how the East Java Provincial Regional Government efforts to increase PAD through Regional Original Tax. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Role of Regional Original Revenue in the Regional Budget in the East Java Provincial Government is very high. The dependence of the East Java Provincial Government on the Central Government is relatively low. This is evidenced by the magnitude of the PAD value to the APBD around 72%. DAU's contribution to the APBD is quite high, in 2024 it will reach 82%. This indicates that the local government of the East Java Provincial Government uses DAU more than PAD for Regional Expenditure. This means that there is fiscal dependence on the central government and provincial governments. In general, the policy of increasing Regional Original Revenue from the Tax sector carried out by the East Java Provincial Government includes Synergy between the Provincial Government and Regency/City Government, Innovation in tax payment services, Re-data collection of taxpayers, Cooperation with the private sector and NGOs, Improvement of tax management management. The East Java Provincial Government together with the Regional Governments of Regencies/Cities throughout East Java collaborate in the synergy of regional tax collection and regional tax options. The goal is to create effective regional financial management by prioritizing synergy in optimizing the increase in Regional Original Revenue (PAD: Pendapatan Asli Daerah) to encourage fiscal independence in the regions.

This study aims to analyze the financial relationship between the central and regional governments within the framework of fiscal decentralization and its impact on regional economic growth. The main focus is to evaluate the contribution of the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) to Regional Original Revenue (PAD) and the equitable development between regions. Using a quantitative approach, the data was analyzed to assess how fiscal transfer policies support regional financial independence and sustainable development. The findings indicate that DAU and DAK significantly influence PAD growth; however, regional dependency on central government funds remains high. Furthermore, disparities in development between advanced and underdeveloped regions remain a significant challenge. This study recommends optimizing PAD management and implementing more equitable fiscal policies to support balanced development and inclusive economic growth in Indonesia.

Optimizing the distribution of State Revenue and Expenditure Budget (APBN) funds to autonomous regions is a strategic step to accelerate equitable development, improve public services, and encourage regional independence. Fund transfers such as the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH) play a central role in supporting infrastructure development and developing local potential. However, the implementation of fund distribution faces challenges such as imbalances in allocation between regions, low planning accuracy, and weak synergy between central and regional governments. This research uses normative legal methods to analyze regulations and fund management strategies, with case studies of regions that have successfully utilized APBN funds. The study highlights the critical role of efficiency, transparency, and effective supervision.

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.

This research aims to determine and analyze the influence of local revenue, general allocation funds, special allocation funds, profit sharing funds and population on financial performance. The study was conducted at district/city governments in West Java Province in 2014-2023. The sample size was set at 27 districts/cities with observation data from 2014 to 2023. The type of data used is secondary data in the form of panel data. The data analysis technique used is multiple linear regression with the Eviews application. The results of this research show that: 1) local original income, special allocation funds, profit sharing funds, population and regional government financial performance have an increasing trend. Meanwhile, general allocation funds have a downward trend; 2) local original income, general allocation funds, special allocation funds, profit sharing funds and population simultaneously influence the financial performance of regional governments; 3) Original regional income has a positive and significant effect on regional government financial performance. General allocation funds and population have an insignificant negative effect on local government financial performance. Special allocation funds have a negative and significant effect on local government financial performance. Profit sharing funds have an insignificant positive effect on local government financial performance.

This research aims to examine the influence of regional economic growth, original regional income, general allocation funds, special allocation funds on regional expenditure. The population in this study used 33 regencies/cities in North Sumatra with observations for 4 years from 2018 - 2021. The approach used in this research was an associative approach and the data analysis technique used was Multiple Linear Regression Analysis. The sampling method used in this research is the Census. This research was processed using SPSS Version 23. The results of this research show that Regional Economic Growth has no effect on regional expenditure, Regional Original Income, General Allocation Funds, Special Allocation Funds have a positive effect on Regional Expenditure. Regional Economic Growth, Original Regional Income, General Allocation Funds, Special Allocation Funds Simultaneously Influence Regional Expenditures.

It is used to known how balancing funds and original local goverment revenue are impact to regional expense in 2019-2023. The population was taken from four districts on Madura Island. The budget realization report for each district is the secondary data used. Use SPSS program with linear regression analyze. The result is that original local goverment revenue, revenue sharing fund, and specific allocation fund didn't impact to regional spending. Apart from that, general allocation funds is impact to regional expense. And all of them are significant impact on regional expense in four districts on Madura Island simultaneously.

This study was conducted with the aim of determining the effect of Economic Growth (GRDP), Regional Original Revenue, General Allocation Fund and Special Allocation Fund on Regional Expenditure in South Central Timor Regency. The analysis method used is multiple linear regression. The results of this study indicate that partially the economic growth variable has a positive and significant effect on regional expenditure, the regional own-source revenue variable has a positive and significant effect on regional expenditure, the general allocation fund variable has a positive and significant effect on regional expenditure and the special allocation fund variable has a positive and significant effect on regional expenditure in South Central Timor Regency. Simultaneously or together, the variables of economic growth, local revenue, general allocation funds and special allocation funds have a significant effect on regional expenditure in South Timor Tengah Regency.

This research aims to analyze the influence of Regional Original Income (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) on the allocation of capital expenditure budgets on the island of Java. Capital expenditure is an important component in regional budgets that contributes directly to infrastructure development and improving public services. This study uses panel data from districts/cities on Java Island during the 2015-2020 period. The analytical method used is panel data regression with a fixed effects model (FEM) approach to identify the influence of independent variables on the dependent variable. The research results show that PAD has a positive and significant influence on capital expenditure. This indicates that regions with higher PAD tend to allocate more budget for capital expenditure. Meanwhile, DAK also has a positive and significant effect on capital expenditure, which shows that funds specifically allocated by the central government have succeeded in increasing investment in fixed assets in the regions. On the other hand, DAU was found to have a negative but insignificant effect on capital expenditure, indicating that general funds received from the central government did not directly encourage an increase in capital expenditure. This research provides important implications for regional policy makers in increasing PAD and utilizing transfer funds from the central government more effectively to accelerate the development of infrastructure and public services. Apart from that, the results of this research can also be a reference for further research in the field of regional finance and public budget management.  

The purpose of this study is to examine the effect of original local government revenue, general allocation funds, specific allocation funds, and profit sharing funds on economic growth, both directly and through capital expenditure. The quantitative approach was carried out by census of 35 regencies/cities in Central Java, with a research period of 2018-2022, thus as many as 175 data. Direct influence testing uses multiple linear regression, while indirect influence is carried out with a sobel test that has first gone through various classical assumption tests. The results revealed that original local government revenue, and specific allocation funds have a positive and significant effect on capital expenditure, and only have a direct effect on economic growth. General allocation funds have no effect on capital expenditure, but have a direct impact on positive and significant direction on economic growth. Profit sharing funds actually have a negative and significant influence on capital expenditure, but do not affect economic growth. Similarly, capital expenditure also does not have an effect on regional economic growth, thus it is not able to become an intervening variable.  

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.

This research aims to determine and analyze the comparative development of local revenue (PAD), general allocation funds (DAU) and regional expenditure in Central Kalimantan province. The variables used in this research are PAD, DAU and regional expenditure. This research uses a quantitative descriptive method using the One Way Anova analysis technique using SPSS software and obtains normality test results, homogeneity tests and one way Anova test results. The data used is secondary data sourced from the APBD posture, Central Kalimantan TKKD posture in the 2018-2022 period, from the internet, books and supporting journals in this research.    

The purpose of this study was to determine the effect of regional original income, general allocation funds, special allocation funds, profit sharing funds, and local government spending on poverty alleviation in provinces in Indonesia. The research method uses quantitative methods. The research data source is secondary data in the form of panel data, namely provincial data in Indonesia for the period 2017-2021 obtained from the Indonesian Central Bureau of Statistics. Analysis of research data using panel data regression analysis. The results of the partial hypothesis test with the t test, it is known that the variables of local revenue, profit sharing and local government spending have a partially significant effect on poverty alleviation. Meanwhile, the general allocation fund and special allocation fund do not have a partial significant effect on poverty alleviation. The results of the F test show that regional original income, general allocation funds and special allocation funds, profit-sharing funds and local government spending have a significant simultaneous effect on poverty alleviation in provinces in Indonesia in 2017-2021.

The district or province's financial capacity to integrate with the economy. The greater the contribution to the economic progress of North Sumatra. The research establishes regional financial integration (Local Revenue, asset spending, and General Allocation Fund) on North Sumatra's economic ability to develop development potential. The data analysis method uses panel data. The research results found that Local Revenue, asset spending, and General Allocation Funds simultaneously or together had an effect on the economy. Local Revenue and asset spending have a partial effect on the economy. The General Allocation Fund has no partial effect on the economy.