Maulana, Muhammad Syahrul (2025) Pengaruh Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dan Dana Bagi Hasil (DBH) Terhadap Indeks Pembangunan Manusia (IPM) Di Kota Surabaya. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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LoA-The Effect of the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on the Human Development Index (HDI) in Surabaya City.pdf Download (551kB) |
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Dana Bagi Hasil (DBH) terhadap Indeks Pembangunan Manusia (IPM) di Kota Surabaya selama periode 2010-2024. IPM merupakan indikator penting dalam menilai kualitas hidup masyarakat melalui tiga dimensi utama, yaitu pendidikan, kesehatan, dan standar hidup layak. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linear berganda berdasarkan data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) dan Sistem Informasi Keuangan Daerah (SIKD). Hasil penelitian menunjukkan bahwa secara simultan ketiga variabel fiskal, yaitu DAU, DAK, dan DBH berpengaruh signifikan terhadap IPM Kota Surabaya. Secara Parsial, DAK merupakan variabel yang paling dominan dan berpengaruh signifikan terhadap peningkatan IPM, terutama karena alokasinya banyak digunakan untuk mendukung sektor pendidikan dan kesehatan. DAU juga berpengaruh signifikan, mencerminkan perannya sebagai sumber pendanaan fleksibel bagi pemerintah Daerah dalam menyediakan layanan dasar. Sementara itu, DBH memiliki pengaruh positif tetapi tidak signifikan secara parsial, yang mengindikasikan bahwa penggunaannya cenderung lebih banyak dialokasikan untuk belanja rutin sehingga tidak memberikan dampak langsung terhadap peningkatan kualitas hidup. Temuan ini menegaskan pentingnya optimalisasi pengelolaan dana transfer pemerintah pusat agar dapat memberikan kontribusi maksimal dalam peningkatan pembangunan manusia di Kota Surabaya.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, Kota Surabaya |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Pembangunan |
| Depositing User: | 1232200036 Muhammad Syahrul Maulana |
| Date Deposited: | 08 Jul 2026 03:47 |
| Last Modified: | 09 Jul 2026 02:26 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/45003 |
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