ANALISIS PENGARUH DESENTRALISASI FISKAL TERHADAP PERTUMBUHAN EKONOMI DI KALIMANTAN TIMUR TAHUN 2010-2024

Jini Restiani, NIM.: 21108010059 (2025) ANALISIS PENGARUH DESENTRALISASI FISKAL TERHADAP PERTUMBUHAN EKONOMI DI KALIMANTAN TIMUR TAHUN 2010-2024. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Fiscal decentralization is the delegation of authority from the central government to local governments to manage their regions, both fiscally and non-fiscally. Theoretically, if the central government's role in managing regional development is limited, the local government has greater authority in managing its regional economy; this is known as decentralization. This study examines the influence of fiscal decentralization on economic growth in East Kalimantan from 2010 to 2024. The variables used include local own-source revenue (PAD), general allocation fund (DAU), special allocation fund (DAK), revenue sharing fund (DBH), as well as control variables consisting of Population, HDI (Human Development Index), Poverty Rate, and Investment. Using the multiple linear regression analysis method for panel data, the Fixed Effect Model (FEM) was selected as the appropriate estimation model. The study finds that local own-source revenue (PAD), special allocation fund (DAK), and revenue sharing fund (DBH) have a negative and insignificant effect on economic growth. Only the DAU variable shows a positive and significant effect on economic growth.

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