PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA DAERAH DI KABUPATEN JOMBANG PERIODE 2005–2024

Dewi, Kharisma Tri Buana (2025) PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA DAERAH DI KABUPATEN JOMBANG PERIODE 2005–2024. Undergraduate thesis, UPN VETERAN JAWA TIMUR.

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Abstract

This study analyzes the contribution of Local Own-Source Revenue (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), and Revenue Sharing Funds (DBH) to Regional Expenditures in Jombang Regency during the period 2005–2024 within the framework of fiscal decentralization. The background of the study stems from the high fiscal dependence of regions on central transfers and fluctuations in regional revenue capacity that have the potential to affect the effectiveness of public spending. The quantitative method with time series secondary data applied was obtained from the Directorate General of Fiscal Balance (DJPK), BPS, and the Ministry of Finance of the Republic of Indonesia. The collected data were processed using multiple linear regression preceded by classical assumption tests to ensure the validity of the model. The findings show that there is no contribution from PAD to regional spending, DAU contributes positively, DAK does not contribute, while DBH plays a positive role in determining regional spending. Simultaneously, all four variables were found to contribute to regional expenditure, which shows that the combination of own-source revenue and transfer funds is still a dominant factor in driving regional fiscal policy. These findings are expected to be used as evaluation material by the Jombang Regency Government in formulating strategies to increase fiscal independence and optimize regional budget management.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorOktafia, RennyNIDN21219781025353UNSPECIFIED
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic and Business > Departement of Economics
Depositing User: Kharisma Tri Buana Dewi
Date Deposited: 15 Dec 2025 06:56
Last Modified: 15 Dec 2025 06:56
URI: https://repository.upnjatim.ac.id/id/eprint/48382

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