Analisis Komposisi Dana Perimbangan dan Tingkat Ketergantungan Keuangan Daerah pada Kabupaten/Kota di Provinsi Jambi
DOI:
https://doi.org/10.58192/wawasan.v4i2.4162Keywords:
General Allocation Fund, Intergovernmental Transfers, Regional Fiscal Dependency, Revenue Sharing Fund, Special Allocation FundAbstract
This study aims to analyze the composition of intergovernmental transfers and the level of regional financial dependence in districts and cities in Jambi Province. This study uses secondary data obtained from reports on the realization of the Regional Revenue and Expenditure Budget (APBD) for the 2020–2024 period obtained from the Directorate General of Fiscal Balance and the Central Statistics Agency. The analytical methods used include ratio analysis to examine the composition of intergovernmental transfers consisting of the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH), as well as fiscal dependency ratio analysis to measure the level of regional dependence on central government transfers. In addition, Analysis of Variance (ANOVA) was used to test differences in the level of fiscal dependence between regions. The results of the study show that the General Allocation Fund is the largest component of intergovernmental transfers, followed by the Special Allocation Fund and the Revenue Sharing Fund. The results of the study also show that the level of fiscal dependence of districts and cities in Jambi Province is still relatively high, because most of the regional revenue still comes from central government transfers. In addition, the ANOVA test shows significant differences in the level of fiscal dependence between regions.
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