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Analysis of Village Income and Expenditure in Aceh with Institutional Moderation

Aptisi Transactions on Technopreneurship (ATT) · Vol. 8 No. 2 (2026) · hlm. 633–644

DOI
10.34306/att.v8i2.636
ISSN
2656-8888, 2655-8807
Terbit
2026-05-28
Penerbit
Pandawan
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study examines the financial dynamics of village governance in Aceh Province, particularly focusing on how different income sources influence village expenditure and the role of institutional factors in this relationship. The main aim of this research is to analyze the influence of village original income and transfer income on village spending with institutions as a moderating variable in Aceh Province. The data used in this research is secondary data in the form of quantitative data which includes the realization of village original income, the realization of village and institutional expenditure which is proxied as a regional competitiveness index, while transfer income consists of the realization of village funds, the realization of revenue sharing for district/city taxes and levies, the realization of village fund allocations, the realization of provincial financial assistance, and the realization of district/city financial assistance. The data in this research was obtained through the Central Statistics Agency and the National Research and Innovation Agency. The research results show that first, the flypaper effect has an impact on village spending with an increase in transfer income that is higher than the increase in original village income; second, institutions have a negative and significant effect on the relationship between transfer income and village expenditure. This means that institutions with good governance can be more effective in reducing income transfers for village spending. By reducing transfer income, institutions will try to optimize the village's original income based on the potential of the village area developed through BUMDes, so that it will have an impact on increasing village spending.

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13 penulis · 29 tautan kepenulisan bersama · 18 lintas organisasi

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  • Universitas Raharja
  • The University of Queensland
  • Universitas Esa Unggul
  • Universitas Bina Insan
  • Universitas Catur Insan Cendekia Cirebon
  • Universitas Muhammadiyah Prof Dr Hamka
  • Universitas Trisakti
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
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Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Riya WidayantiUniversitas Esa Unggul1
Chandra LukitaUniversitas Catur Insan Cendekia Cirebon1
Ronal ApriantoUniversitas Bina Insan1
Asep SutarmanUniversitas Muhammadiyah Prof Dr Hamka1
Richard Andre SunarjoUniversitas Raharja1
Rifqa Nabila MutiUniversitas Raharja1
Alexander WilliamsThe University of Queensland1
Muhammad AfifAfiliasi tidak diketahui1
Nanda SeptianiUniversitas Raharja1
Tatik MariyantiUniversitas Trisakti1
Muhammad Faris AfifAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://att.aptisi.or.id/index.php/att/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Analysis of Village Income and Expenditure in Aceh with Institutional Moderation</dc:title>
	<dc:creator xml:lang="en">Iskandar, Irham</dc:creator>
	<dc:creator xml:lang="en">Dolan, Ellen</dc:creator>
	<dc:subject xml:lang="en">Flypaper Effect</dc:subject>
	<dc:subject xml:lang="en">Village Original Income</dc:subject>
	<dc:subject xml:lang="en">Village Expenditure</dc:subject>
	<dc:subject xml:lang="en">Transfer Income</dc:subject>
	<dc:subject xml:lang="en">BUMDes</dc:subject>
	<dc:description xml:lang="en">This study examines the financial dynamics of village governance in Aceh Province, particularly focusing on how different income sources influence village expenditure and the role of institutional factors in this relationship. The main aim of this research is to analyze the influence of village original income and transfer income on village spending with institutions as a moderating variable in Aceh Province. The data used in this research is secondary data in the form of quantitative data which includes the realization of village original income, the realization of village and institutional expenditure which is proxied as a regional competitiveness index, while transfer income consists of the realization of village funds, the realization of revenue sharing for district/city taxes and levies, the realization of village fund allocations, the realization of provincial financial assistance, and the realization of district/city financial assistance. The data in this research was obtained through the Central Statistics Agency and the National Research and Innovation Agency. The research results show that first, the flypaper effect has an impact on village spending with an increase in transfer income that is higher than the increase in original village income; second, institutions have a negative and significant effect on the relationship between transfer income and village expenditure. This means that institutions with good governance can be more effective in reducing income transfers for village spending. By reducing transfer income, institutions will try to optimize the village's original income based on the potential of the village area developed through BUMDes, so that it will have an impact on increasing village spending.</dc:description>
	<dc:publisher xml:lang="en">Pandawan</dc:publisher>
	<dc:date>2026-05-28</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">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://att.aptisi.or.id/index.php/att/article/view/636</dc:identifier>
	<dc:identifier>10.34306/att.v8i2.636</dc:identifier>
	<dc:source xml:lang="en">Aptisi Transactions on Technopreneurship (ATT); Vol. 8 No. 2 (2026): July; 633-644</dc:source>
	<dc:source xml:lang="id">Aptisi Transactions On Technopreneurship (ATT); Vol 8 No 2 (2026): July; 633-644</dc:source>
	<dc:source>2656-8888</dc:source>
	<dc:source>2655-8807</dc:source>
	<dc:source>10.34306/att.v8i2</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://att.aptisi.or.id/index.php/att/article/view/636/495</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Irham Iskandar, Ellen Dolan</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>