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The effect of transfer funds to regions and village funds on human development index in districts of west java province in 2015-2018

Journal of Islamic Accounting and Finance Research

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Title The effect of transfer funds to regions and village funds on human development index in districts of west java province in 2015-2018
 
Creator Yusuf, Muhammad Afrizal
Afendi, Arif
 
Subject —
revenue sharing fund; general and special allocation fund; village fund; human development index
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Description Purpose - This research aims to analyze the influence of the Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund, and Village Fund on the level of Human Development Index in 18 Districts in West Java Province in 2015-2018.Method - The data used in this study were secondary. The Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund, and Village Fund are obtained from the Central Government Financial Report from the Ministry of Finance. Meanwhile, the human development index data were obtained from the Central Bureau of Statistics (BPS). The data were analyzed using multiple linear regressions.  Result - The results showed that the revenue sharing fund had a positive and significant effect on the Human Development Index, the general allocation fund had a negative and significant effect on the human development index, the special allocation fund had a positive but insignificant effect on the human development index, while the village fund had a negative and insignificant effect on the human development index.Implication - This study provides information that in the implementation of effective transfers of funds in the process of receiving or transferring funds from provinces to regions, certainty and clarity regarding expenditure burdens or authority is needed which is a prerequisite for the successful implementation of fiscal decentralization policies through fund transfers so that an increase in the human development index can be achieved.Originality - By using secondary data from a sample of districts and cities in West Java, this study illustrates how the influence of Transfer Funds to Regions and Village Funds in increasing the Human Development Index.
 
Publisher Universitas Islam Negeri (UIN) Walisongo Semarang
 
Contributor —
 
Date 2020-12-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Quantitative
 
Format application/pdf
 
Identifier https://journal.walisongo.ac.id/index.php/jiafr/article/view/6360
10.21580/jiafr.2020.2.2.6360
 
Source Journal of Islamic Accounting and Finance Research; Vol 2, No 2 (2020); 153-168
2714-8122
2715-0429
 
Language eng
 
Relation https://journal.walisongo.ac.id/index.php/jiafr/article/view/6360/pdf
 
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Rights Copyright (c) 2020 Journal of Islamic Accounting and Finance Research
http://creativecommons.org/licenses/by-nc-sa/4.0