Pengaruh Alokasi Dana Desa terhadap Pertumbuhan Ekonomi: Studi Empiris pada Daerah Tertinggal di Indonesia pada Tahun 2019-2020
Abstract
This research aims to provide empirical evidence regarding the influence of village fund allocation on economic growth in underdeveloped regions in Indonesia in 2019-2020. This research uses quantitative descriptive methods and is grouped into causative research. The population in this research is the allocation of village funds to disadvantaged areas in accordance with Presidential Decree Number 63 of 2020 concerning the Determination of Disadvantaged Regions for 2020-2024, which consists of 62 districts. The sampling technique in this study used a saturated sample technique, where the number of samples in this study was 62 samples with a total sample size of 124 samples. The type of data used is secondary data obtained from the recapitulation of the 2019-2020 BPS Indonesia survey report. The data analysis method uses simple linear regression analysis. The results of this research show that village fund allocation has a positive and significant influence on the economic growth of underdeveloped regions in Indonesia in 2019-2020.
References
Almizan, A. (2016). Komsumsi Menurut Ekonomi Islam dan Kapitalis. Al-Masraf; Jurnal Lembaga Keuangan, 1(1), 13-30.
Ardi. (2018). Pengaruh Sukuk Terhadap Pertumbuhan Ekonomi Indonesia. Iqtishaduna, Vol. 9 No. 1 Juni 2018
Aryani, Fenny. (2019). Pengaruh Alokasi Dana Desa Terhadap Pertumbuhan Ekonomi, Indeks Pembangunan Manusia Serta Kemiskina di Kabupaten Bima. Jurnal Ilmiah Akuntansi dan Humanika Vol. 9 No. 3, September-December 2019.
Azwar, Saifuddin. (2016). Metodologi Penelitian. Yogyakarta: Pustaka Pelajar.
Bastian, Indra. (2015). Akuntansi Untuk Kecamatan dan Desa. Penerbit Erlangga: Jakarta.
Dura, Justita. (2016). The Effect of Village Fund Allocation Financial Management Accountability, Village Policy, and Village Institutions on Community Welfare. Asian Journal of Business and Economics, 10(2), 26-32. https://doi.org/10.32812/jibeka.v10i2.70
Dydha, Dimas Okta. (2017). Pengaruh Akuntabilitas Pengelolaam Keuangan Alokasi Dana, Kebijakan Desa, dan Kelembagaan Desa Terhadap Kesejahteraan Masyarakat; Jurnal Ilmiah Bisnis dan Ekonomi Asia, 10 (2) 26-30.
Fitria, Salsabila. (2020). Pengaruh Dana Desa, Pertumbuhan Ekonomi, Tingkat Pengangguran Terbuka, Dan Indeks Pembangunan Manusia Terhadap Tingkat Kemiskinan Di Indonesia Periode 2015-2019.
Handayani, Anik Puji. (2019). Evaluation of Village Fund Allocation on Indonesia. Journal of Accounting and Investment. DOI: 10.18196/jai.2003129
Hamzah. (2015). Tata Kelola Pemerintahan Desa; Menuju Desa Mandiri, Sejahtera Dan Partisipatoris; Surabaya; Pustaka. Bappenas.
Hardikasari, Eka. (2011). Pengaruh Penerapan Corporate Governance Terhadap Kinerja Keuangan Pada Industry Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2006-2008. Skripsi. Semarang; Fakultas Ekonomi Dan Bisnis, Universitas Diponogoro.
Jumiat, Eti. (2020). Pengaruh Program Dana Desa Terhadap Perekonomian Masyarakat, Perluasam Lapangan Kerja Dan Peluang Usaha Masyarakat Desa (Studi Deksriptif Korelasi Pada 10 Desa Di Kabupaten Purwakarta). Lisyabab Jurnal Studi Islam dan Sosial Volume 1, Nomor 2, Desember 2020 Hal.195-210 ISSN 2722-7243 (c); 2722-8096 (e) https://lisyabab-staimas.e-journal.id/lisyabab
Luthfi, Muhammad. Dkk. (2018). Analisis Factor-Faktor Yang Mempengaruhi Pengelolaan Alokasi Dana Desa (Studi Pada Kecamatan Penawartama Kabupaten Tulang Bawang). Journal of Accounting and Management Research, Vol. 7, No. 2, December 2018.
Pratama, I Gede Aditya Adhe. (2021). Analisis Factor-Faktor Yang Berpengaruh Pada Belanja Bidang Pelaksanaan Pembangunan. e-ISSN 2302-8556 Vol. 31 No. 10 Denpasar, October 2021 Page. 2556-2568 DOI: 10.24843/EJA.2021.v31.i10.p12.
Rahardjo. (2013). Teori-teori Pembangunan Ekonomi. Yogyakarta: Graha Ilmu.
Romantis, Puteri Ainurrohman. (2015). Accountability of Village Fund Allocation Management in Panarukan Sub-district, Situbondo Regency in 2014. University of Jember.
Syachbrani, Warka. (2012). Accounting and Accountability of Village Government. Master of Science in Accounting Program, Faculty of Economics and Business, Universitas Gadjah Mada.
Sanusi, & Djumlani. (2019). Implementation of the Village Fund Allocation Policy in Ako Village, Pasangkayu District, Mamuju Regency.e journal catalogis, 141-149.
Suwardane. (2015). Akuntansi Desa Panduan Tata Kelola Keuangan Desa, Pustaka Baru Press: Yogyakarta.
Sugiyono. (2012). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Yuliansyah, Rusmianto. (2017). Akuntansi Desa. Cetakan Kedua. Salemba Empat: Jakarta.
Yunas, Ismi Nabilla & Siregar, Muhammad Ilhamsyah. (2019). The effect of the realization of village funds on economic growth in Indonesia in 2015-2017. Student Scientific Journal (JIM) ISSN.2549-8363 Development Economics Faculty of Economics and Business Unsyiah Vol.4 No.4 November 2019: 337-348.
Zulhendri. (2017). peranan alokasi dana desa dalam meningkatkan kesejahteraan desa. Issue. Vol 1 No 2 (2017): JAS (Jurnal Akuntansi Syariah) - December