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Analisis Pemanfaatan Dana Transfer untuk Kemandirian Pembiayaan Daerah di Indonesia Menggunakan Model Struktural Partial Least Square

Business and Accounting Education Journal · Vol. 2 No. 1 (2021) · pp. 10–21

DOI
10.15294/baej.v2i1.46031
ISSN
2723-4487, 2723-4495
Published
2021-04-30
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

The aims of this study is to examine the effect of General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Original Local Government Revenues (PAD) in Indonesia using APBD data for 33 provinces in Indonesia for 2016-2018. The research hypothesis was tested using the Partial Leas Square structural equation model. The results showed that DAU had a negative effect on PAD, while DAK had a positive effect on PAD. Capital Expenditures (BM) were able to mediate DAU's effects on PAD. Based on the results of this study, the researchers recommend that the DAU received by the local government from the central government should be used to increase Capital Expenditures (BM) in order to increase PAD.

Collaboration network of the authors

34 authors · 86 co-authorship links

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Co-authorOrganisationJoint articles
Puji LestariAffiliation unknown3
Ngabiyanto NgabiyantoAffiliation unknown3
Yozi Aulia RahmanAffiliation unknown3
Ahmad Syahrul FauziAffiliation unknown3
Abdul RohmanAffiliation unknown2
Tri Jatmiko Wahyu PrabowoAffiliation unknown1
Restu Ayu MumpuniAffiliation unknown1
Eni RahmawatiAffiliation unknown1
Hany NurpratiwiAffiliation unknown1
Kuncoro Bayu PrasetyoAffiliation unknown1
Nabila Nurul HawaAffiliation unknown1
JamhurAffiliation unknown1
Noviani Achmad PutriAffiliation unknown1
Natal KristionoAffiliation unknown1
Nugraheni ArumsariAffiliation unknown1
Ruhadi RuhadiAffiliation unknown1
Bambang WiwitonoAffiliation unknown1
Zahra Zilan SyahidahAffiliation unknown1
Didi Khomsa PrasetyanaAffiliation unknown1
Khasan SetiajiAffiliation unknown1
KusumantoroAffiliation unknown1
Fadli Arif SetiawanAffiliation unknown1
Dadi HartantoAffiliation unknown1
Raka Rizky AditamaAffiliation unknown1
Sri RokhaniAffiliation unknown1
Pertiwi Mega WeningAffiliation unknown1
Ayu ApriyantiAffiliation unknown1
Destiya Laelatul AzizahAffiliation unknown1
Sintaria RahmawatiAffiliation unknown1
Jessica NovitawatiAffiliation unknown1
Selawati SeptianingtyasAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/baej/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Analisis Pemanfaatan Dana Transfer untuk Kemandirian Pembiayaan Daerah di Indonesia Menggunakan Model Struktural Partial Least Square</dc:title>
	<dc:creator>Algifari, Algifari</dc:creator>
	<dc:creator>Nurkhin, Ahmad</dc:creator>
	<dc:creator>Saputro, Iwan Hardi</dc:creator>
	<dc:description xml:lang="en-US">The aims of this study is to examine the effect of General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Original Local Government Revenues (PAD) in Indonesia using APBD data for 33 provinces in Indonesia for 2016-2018. The research hypothesis was tested using the Partial Leas Square structural equation model. The results showed that DAU had a negative effect on PAD, while DAK had a positive effect on PAD. Capital Expenditures (BM) were able to mediate DAU's effects on PAD. Based on the results of this study, the researchers recommend that the DAU received by the local government from the central government should be used to increase Capital Expenditures (BM) in order to increase PAD.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2021-04-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/baej/article/view/46031</dc:identifier>
	<dc:identifier>10.15294/baej.v2i1.46031</dc:identifier>
	<dc:source xml:lang="en-US">Business and Accounting Education Journal; Vol 2 No 1 (2021): Business and Accounting Education Journal; 10-21</dc:source>
	<dc:source>2723-4487</dc:source>
	<dc:source>2723-4495</dc:source>
	<dc:source>10.15294/baej.v2i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/baej/article/view/46031/19137</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 Business and Accounting Education Journal</dc:rights>
</oai_dc:dc>