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This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing Fund (DBHP) on Regional Expenditure, as well as to analyze whether the flypaper effect phenomenon occurs in Regencies/Cities in Jambi Province during the 2017-2023 period. The data used in this study is panel data that combines time series data for 7 years and cross-section data from 11 Regencies/Cities in Jambi Province. The analysis method used is panel data regression with the selected model Fixed Effect Model (FEM). The results of the study show that simultaneously (F Test), the variables PAD, DAU, DAK, and DBHP have a significant effect on Regional Expenditure. Partially (t Test), PAD and DBHP do not have a positive and significant effect on Regional Expenditure, while DAU and DAK show a positive and significant effect on Regional Expenditure. This study also found a flypaper effect in regencies/cities in Jambi Province. This indicates that regional governments in Jambi Province tend to be more responsive in increasing regional spending using transfer funds from the central government rather than optimizing their own potential Regional Original Revenue (PAD).

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.

Quality education services are closely linked to the effectiveness of financial and asset governance within local government institutions. This study aims to explore in depth the strategic role of the Finance and Assets Subdivision in enhancing the effectiveness of education services under the Central Kalimantan Provincial Education Office. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation. The analysis was carried out following the Miles and Huberman model, which involves data reduction, data display, and conclusion drawing. The results indicate that the Finance Subdivision plays a critical role in needs-based budget planning, ensuring that financial allocations align with educational priorities and policies. It manages key funding sources such as School Operational Assistance (BOS) and Special Allocation Funds (DAK) with a focus on transparency, accountability, and timely reporting. Meanwhile, the Asset Subdivision contributes through systematic recording, equitable distribution, and optimal utilization of regional property. These responsibilities are supported by regular training programs and consistent monitoring to ensure that facilities remain functional and beneficial for educational purposes. The implementation of integrated digital management systems, such as SIMDA, SIKD, and SIPKD, has significantly improved data accuracy, accessibility, and overall management efficiency. These systems allow for more transparent governance and facilitate informed decision-making at the institutional level. The study concludes that the active and coordinated role of the Finance and Assets Subdivision forms a strong foundation for professional, efficient, and sustainable education governance. The findings suggest that strengthening human resource capacity, enhancing interdepartmental coordination, and further integrating digital information systems are essential strategies to improve the quality and equity of education services in the region. Such improvements will contribute to achieving better educational outcomes and fostering public trust in government-managed education services.

Poverty remains a structural issue and a major challenge in economic development, including in Bali Province, particularly in the strategic Sarbagita region (Denpasar, Badung, Gianyar, and Tabanan). This region plays a significant role in supporting regional economic growth but still faces socioeconomic disparities, including a relatively high poverty rate. Several fundamental factors—such as limited investment in productive sectors, high unemployment rates, low quality of education, and uneven economic growth—are the primary causes of this issue. Targeted government expenditure policies and investment strategies directed toward areas with the potential to generate employment are expected to reduce poverty levels. This study aims to analyze the effect of Special Allocation Funds (DAK) and investment on employment absorption and poverty levels in the Sarbagita region of Bali Province from 2009 to 2023. The data used in this research are secondary data obtained from the Revenue Department, the Central Bureau of Statistics (BPS) in the Sarbagita Regional Area, and the Central Bureau of Statistics (BPS) of Bali Province. The analytical tool used in this study is path analysis with the assistance of SPSS software. The results indicate that DAK does not have a positive and significant effect on employment absorption in the Sarbagita region. Investment has a positive and significant effect on employment absorption. Employment absorption has a negative and significant effect on poverty levels in the region. DAK does not have a significant effect on poverty through employment absorption, whereas investment does have a significant effect on poverty through employment absorption in the Sarbagita region.

Lau Kawar Lake, a natural tourism area located on the slopes of Mount Sinabung in Karo Regency, North Sumatra, holds significant potential for the development of nature and culture-based tourism. However, the growth in tourist visits has not yet met expectations due to limited accessibility across various dimensions. This study aims to formulate strategies for improving physical, informational, and institutional accessibility in support of sustainable regional development.The research adopts a mixed methods approach, emphasizing primary data collection through field observations, interviews with key stakeholders and village officials, as well as surveys of 60 tourist respondents. Findings reveal that, overall, the three dimensions of accessibility are still rated as "fair," with average scores ranging from 3.28 to 3.36. The main barriers identified include inadequate road infra-structure within the area, lack of dedicated public transportation for tourists, limited official digital promotional content, and weak institutional coordination in area management. A synthesis of the quantitative and qualitative results indicates that the development of Lau Kawar Lake requires an integrative approach that combines spatial planning, community-based governance, and local policy interventions.Based on these findings, several strategic recommendations are proposed: (1) improvement of access roads and landslide-prone areas through Special Allocation Fund (DAK) for infrastructure; (2) provision of dedicated public transportation for tourists with fixed routes and schedules from the nearest city center; (3) installation of directional signs and visual information boards in aesthetically pleasing formats and bilingual language; (4) establishment of a Digital Promotion Team involving local actors and institutions; (5) capacity-building programs for the community in tourism services, home stay management, and culinary entrepreneurship; and (6) formation of a Cross-Sectoral Accessibility Coordination Forum for Lau Kawar Tourism as a medium-term planning and monitoring platform.This study contributes contextually to strengthening the accessibility dimension as a key prerequisite for advancing local tourism destinations towards sustainable, inclusive, and locally grounded development.

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 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.

The purpose of this study was to examine how capital expenditure in district and city governments in East Java during 2017-2013 was influenced by local own-source revenues, balancing funds, budget surplus financing, and special allocation funds. This research was conducted quantitatively using secondary data from the official website of DJPK, namely the APBD of each district or city in East Java. Purposive sampling was used in the IBM SPSS 25 software analysis tool for sampling. The partial test results (t test) show that capital expenditure is significantly influenced by local own-source revenue, balancing funds, SiLPA, and special allocation funds. Simultaneous test results (f test) show that capital expenditure is significantly influenced by Budget Financing Surplus, Balancing Funds, Regional Original Revenue, and Special Allocation Funds.    

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 study analyses the influence of fiscal capacity on capital expenditure in Aceh Province over the period 2007-2023 by collecting data from the BPS website of Aceh Province. Using multiple linear regression method, this study found that Local Own Revenue (PAD), Revenue Sharing Fund (DBH), and Special Allocation Fund (DAK) have a positive and significant influence on capital expenditure. The results of the analysis show that every 1 unit increase in PAD, DBH, and DAK respectively increases capital expenditure by 234.0927 units, 57.51575 units, and 25.09292 units. This finding indicates that stronger fiscal capacity allows local governments to allocate more budget for infrastructure and investment projects, which support economic development and community welfare. Increased personnel expenditure was also found to have a significant positive impact on capital expenditure, indicating the importance of investment in human resources to support the efficiency and effectiveness of managing development projects. These results support the Human Capital and Administrative Efficiency theories, which assert that competent and efficient human resources increase productivity in budget management

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 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.

Poverty is one of the macroeconomic problems facing all countries in the world including Indonesia. The Indonesian Government is working to eradicate poverty through the 2015-2019 and 2020-2024 Medium-term Development Plan (RPJMN) which refers to the Sustainable Development Goals (SDGs). One of the Indonesian government programs to combat poverty is the Transfer to the Regional and Village Fund (TKDD) of the nonphysical Special Allocation Fund (DAK Nonfisik). The provinces of Maluku and West Papua are two of the five provinces with the highest poverty rates and the largest per capita nonphysical DAK recipients by 2022. The study aims to provide a general picture and analyze the efficiency level and the impact of nonphysical DAK on poverty levels in Maluku Province and West Papua by 2022. The result is that there are more than 80% of districts/cities in the two provinces whose poverty levels have not reached the target set by the government. All the districts/cities in both provinces have a low level of nonphysical DAK efficiency reflected in none of the funds signaling a lowering of the poverty rate.

This study provides an overview of the influence of PAD, DAU, and DAK on Capital Expenditure in districts / cities in Central Kalimantan Province. This research uses the OLS method and in analyzing it uses Multiple Regression Analysis, Eviews 12. The research method used is associative with a quantitative approach. The population in this study were all districts / cities in Central Kalimantan Province. The sample of this study was 56 samples. The data for this study were obtained from the Directorate General of Fiscal Balance (DJPK) APBD realization report 2017-2020. The results of this study are that local revenue has a negative and insignificant effect on capital expenditure and general allocation funds have a positive and significant effect on capital expenditure and special allocation funds have a positive and significant effect on capital expenditure. Meanwhile, simultaneously local revenue, general allocation funds and special allocation funds have a significant effect on capital expenditure. And in this study the more dominant coefficient is the general allocation fund in influencing capital expenditure.  

metropolis, and village improvement to gain stability and fairness in development. Allocation of Vilthe large price range is the right of the village as district/metropolis governments have the proper to reap trendy Allocation funds (DAU) and unique Allocation price range (DAK). The expected effects of the Village Fund Allocation are the advent beta the village budget to finance village government packages, both village operations, and village community empowerment to improve village authorities services, improvement, governance, and network empowerment. Goal to determine the effectiveness of the Village Fund Allocation policy in Marga Sungsang Village, Banyuasin II District, Banyuasin Regency, South Sumatra visible from the context, input, manner, and product and evaluation of the extent of Village Fund Allocation in the control category technique: this is quantitative research with a cross-sectional method drawing near. Result: typical, this size has a big move-sectional scale, particularly: the overall context is 79.05 the general input is 76.10, the overall process is eighty one.45 and the overall product is seventy six.88. limitations: based on the researcher's direct theel in the research process, there are numerous barriers, along with the range of respondents is simplest 33 people, direction, twhichiswhichetheless not enough to describe the state of aff, airs and the item of studies which specializes in the effectiveness of the add program in terms of context, input, method, and product and level of control of Village Allocation within the class of Sungsang Marga Village, Bnayausin II District, Banyuasin Regency, South Sumatra. Contribution: For Sungsang Marga Village, Banyuasin II place, South Sumatra Banyuasin, to take advantage of extra village subsidies and increase similarly development of network development and empowerment. F, or the aTher this research to boom knowledge and expand peproperlyon andregardingal inregardinghe problem of coping with the allocation of village budget to solidarity improvement and empowerment. For the Alma mater, the outcomes of this lexpecteddexpectedato dd new references from the analysis of add management in improving network improvement and empowerment.

This study aims to examine the effect of Regional Original Income (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Capital Expenditures which are moderated by Remaining Over Budget Financing (SiLPA). The population in this study is the Regency / City of Central Java Province which consists of 35 Regencies / Cities. This study uses secondary data in the form of the 2015 - 2017 APBD Realization Report. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially Regional Original Income (PAD), General Allocation Fund (DAU), and DAK affect the Capital Expenditures. But the Remaining More Budget Financing (SiLPA) partially does not affect Capital Expenditures. While the Remaining More Budget Financing (SiLPA) partially does moderate the relationship of Allocation Funds (DAK) to Capital Expenditures and Regional Original Revenue (PAD), General Allocation Fund (DAU) does not moderate the relationship to Capital Expenditures.