Efektivitas dan Efisiensi Alokasi Anggaran Pendapatan dan Belanja Daerah Terhadap Kemiskinan di Kabupaten Sidoarjo

Mahindah, Mahindah (2025) Efektivitas dan Efisiensi Alokasi Anggaran Pendapatan dan Belanja Daerah Terhadap Kemiskinan di Kabupaten Sidoarjo. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas dan efisiensi alokasi Anggaran Pendapatan dan Belanja Daerah (APBD) terhadap tingkat kemiskinan di Kabupaten Sidoarjo selama periode 2011–2024. APBD merupakan instrumen fiskal utama pemerintah daerah dalam mendukung pembangunan dan peningkatan kesejahteraan masyarakat, sehingga pengelolaannya dituntut tidak hanya besar secara nominal, tetapi juga tepat sasaran dan optimal dalam pelaksanaannya. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode regresi linier berganda menggunakan data time series. Data diperoleh dari Laporan Realisasi APBD Kabupaten Sidoarjo dan Badan Pusat Statistik (BPS). Variabel independen dalam penelitian ini adalah efektivitas dan efisiensi alokasi APBD, sedangkan variabel dependen adalah tingkat kemiskinan. Hasil penelitian menunjukkan bahwa secara simultan efektivitas dan efisiensi alokasi APBD berpengaruh signifikan terhadap tingkat kemiskinan di Kabupaten Sidoarjo. Secara parsial, efektivitas alokasi APBD berpengaruh signifikan terhadap kemiskinan, yang menunjukkan bahwa ketepatan sasaran dan optimalisasi realisasi anggaran berperan penting dalam menurunkan tingkat kemiskinan. Sebaliknya, efisiensi alokasi APBD tidak berpengaruh signifikan secara statistik, meskipun menunjukkan arah hubungan negatif. Temuan ini mengindikasikan bahwa keberhasilan pengelolaan APBD dalam menurunkan kemiskinan lebih ditentukan oleh efektivitas program dibandingkan penghematan anggaran semata. Oleh karena itu, pemerintah daerah perlu memprioritaskan peningkatan kualitas perencanaan dan pelaksanaan program agar anggaran yang dialokasikan benar-benar memberikan dampak nyata terhadap kesejahteraan masyarakat miskin.

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