Nisa, Khoirun (2026) Pengaruh Derajat Desentralisasi Fiskal Rasio Ketergantungan Rasio Efektivitas dan Rasio Efisiensi Terhadap Kesejahteraan Masyarakat di Jalur Pantura Jawa Timur. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of the degree of fiscal decentralization, the dependency ratio, the Locally-Generated Revenue (PAD) effectiveness ratio, and the regional financial efficiency ratio on community welfare—proxied by the Human Development Index (HDI)—across regencies and cities along the North Coast (Pantura) route of East Java Province during the 2021–2025 period. The study is motivated by the importance of regional financial management in supporting improved community welfare through the implementation of fiscal decentralization. A quantitative approach was employed, with a study population comprising ten regencies and cities along the North Coast route of East Java Province. A saturated sampling technique was used, meaning the entire population served as the sample, resulting in a total of 50 observations. Secondary data were obtained from Statistics Indonesia (BPS) and the Directorate General of Fiscal Balance (DJPK). Data analysis utilized panel data regression with the Random Effect Model (REM), selected via model selection tests using EViews 13 software. The results indicate that the degree of fiscal decentralization and the dependency ratio have a positive and significant effect on community welfare. Conversely, the Locally-Generated Revenue (PAD) effectiveness ratio and the regional financial efficiency ratio do not have a significant effect on community welfare. These findings suggest that improvements in community welfare within the regencies and cities along the North Coast route of East Java are driven more by regional fiscal capacity and central government transfer funds than by the effectiveness of achieving PAD targets or the efficiency of regional financial management. Therefore, local governments need to optimize regional financial management by improving the quality of budget allocations, focusing on public services and human development. Keywords: Degree of Fiscal Decentralization, Dependency Ratio, Effectiveness Ratio, Efficiency Ratio, Community Welfare, Human Development Index.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Khoirun Nisa UPN | ||||||||
| Date Deposited: | 10 Jul 2026 08:18 | ||||||||
| Last Modified: | 10 Jul 2026 08:48 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55140 |
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