Kharisma Tri Buana Dewi, Renny Oktafia

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

Introduction

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. Teliti pengaruh PAD, DAU, DAK, DBH pada Belanja Daerah Jombang 2005-2024. Menunjukkan dominasi dana transfer pusat & efek flypaper. Optimalkan kemandirian fiskal daerah.

Abstract

This study analyzes the influence of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on the Regional Expenditure of Jombang Regency during 2005–2024 within the context of fiscal decentralization. The urgency of this research arises from the region's high dependence on central government transfers and the need to enhance regional fiscal capacity independently. The data used are secondary time series data obtained from the Ministry of Finance and regional government financial documents. The analysis was conducted using multiple linear regression after passing classical assumption tests to ensure model validity. The results indicate that PAD has a positive but insignificant effect on Regional Expenditure, suggesting that its contribution to expenditure capacity remains limited. DAU has a positive and significant effect, confirming the dominance of central government transfers on regional spending. DAK also has a positive but insignificant effect, consistent with its predetermined usage. DBH has a positive and significant effect, providing additional fiscal space for the local government. Simultaneously, all four variables significantly influence Regional Expenditure, illustrating that Jombang Regency’s fiscal structure is shaped by a combination of own-source revenue and transfer funds. These findings also reinforce the flypaper effect phenomenon, where regional expenditure is more influenced by transfer funds than PAD. This study is expected to provide insights for local governments to enhance fiscal independence and optimize budget management.

Review

This paper presents a timely and relevant analysis of the determinants of Regional Expenditure in Jombang Regency, Indonesia, within the critical context of fiscal decentralization. Spanning a significant two-decade period from 2005 to 2024, the study meticulously examines the individual and simultaneous influences of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH). By employing multiple linear regression on robust secondary time series data and ensuring model validity through classical assumption tests, the research provides a quantitative foundation for understanding the fiscal dynamics of a region heavily reliant on central government transfers. The findings offer valuable insights into Jombang Regency’s fiscal structure. The study reveals that while PAD has a positive but insignificant effect, highlighting the limited contribution of local revenue to overall expenditure capacity, both DAU and DBH exert a significant positive influence, underscoring the pronounced dominance of central government transfers on regional spending. DAK also shows a positive yet insignificant impact, consistent with its specific and predetermined allocation. Crucially, the simultaneous analysis confirms that all four variables collectively play a significant role in shaping Regional Expenditure, effectively illustrating the hybrid nature of Jombang’s fiscal framework. The research strongly reinforces the "flypaper effect," where transfer funds exert a more substantial influence on regional expenditure than local own-source revenue, posing a significant challenge to achieving genuine fiscal independence. This study makes a commendable contribution by empirically substantiating the complex interplay between various revenue streams and regional expenditure over an extended period. Its clear identification of the flypaper effect is particularly significant for policymakers aiming to enhance fiscal autonomy. To build upon this foundation, future research could benefit from exploring the specific policy levers or structural reforms that could bolster the significance of PAD and DAK, thereby reducing reliance on central transfers. Additionally, incorporating a comparative analysis with other similar regencies or delving into the qualitative factors influencing fiscal behavior could provide a richer understanding and lead to more targeted policy recommendations for optimizing budget management and fostering sustainable fiscal independence.

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