PENGARUH DANA DESA, ALOKASI DANA DESA, DAN PENDAPATAN ASLI DESA TERHADAP INDEKS DESA MEMBANGUN DI KABUPATEN GOWA

Penulis

  • Andi Eka Iftitah Direktorat Jenderal Perbendaharaan
  • Puji Wibowo Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.33701/jipwp.v48i1.2331

Kata Kunci:

Dana Desa; Alokasi Dana Desa; Pendapatan Asli Desa; Indeks Desa Membangun; Desentralisasi

Abstrak

In line with the 2030 Sustainable Development Goals (SDGs), the Indonesian government is committed to developing villages through transfer spending to the regions and village funds. The funds are received by the village government as income in the village fund post and village fund allocations in the APBDes structure. The impact of the transfer policy to villages is measured through the Village Building Index or known as the IDM. The increase in village fiscal capacity through transfers from the central and local governments is
not always in line with the improvement of the IDM such is the case in Gowa Regency. The effectiveness of APBDes management is influenced, among other things, by the policy on the use of village funds in terms of equity participation in BUMDes. This study aims to analyze the effect of using village funds in the form of equity participation in BUMDes, PADes, and village fund allocations on IDM in 121 villages in Gowa Regency during the 2017-2018 period. This is quantitative research using panel data regression and random effects model. The results of the study indicate that the use of village funds for equity participation in BUMDes and PADes has a positive effect on IDM. Meanwhile, the allocation of village funds has no effect on IDM. This research has implications including the need for continuous improvement of BUMDes governance in order to encourage village independence.


Key Words: Village Funds; Village Funds Allocation; Local Revenues; Development Village Index; Decentralization.

Unduhan

Data unduhan belum tersedia.

Unduhan

Diterbitkan

2022-06-30

Cara Mengutip

Iftitah, A. E., & Wibowo, P. (2022). PENGARUH DANA DESA, ALOKASI DANA DESA, DAN PENDAPATAN ASLI DESA TERHADAP INDEKS DESA MEMBANGUN DI KABUPATEN GOWA. Jurnal Ilmu Pemerintahan Widya Praja, 48(1), 17–36. https://doi.org/10.33701/jipwp.v48i1.2331

Terbitan

Vol 48 No 1 (2022)

Bagian

Articles

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