The Interplay between the Otsus Fund, Capital Expenditure, and Regional Economic Performance in Aceh Province
Abstract
This study aims to examine the impact of the Special Autonomy Fund on economic growth as measured by GRDP in the province of Nanggroe Aceh Darussalam (NAD). The research was conducted using the quantitative method of two-stage linear regression analysis. The independent variables used in this research model are General Allocation Funds (DAU), Revenue Sharing Funds (DBH), Special Allocation Funds (DAK), Special Autonomy Funds (Otsus Fund), and Regional Revenue (PAD) while the dependent variable is GRDP. Capital Expenditure is selected as an intervenning variable. The data used in this study is panel data from 23 regencies/cities in NAD Province for 5 years from 2015-2020.
The recommendation from the research results is that the Otsus Fund should still be continued and extended where the Otsus Fund will end in 2028, because the results of the research found an indirect positive effect of the Otsus Fund on GRDP through Capital Expenditures at Lag-1. In the first stage of regression, it was found that DAK and Dana Otsus had a positive effect on Capital Expenditures, while DAU and DBH had no significant effect. In the second stage of regression, it was found that Capital Expenditures had a significant effect on GRDP.
Keywords: General Allocation Funds, Revenue Sharing Funds, Special Allocation Funds, Special Autonomy Fund, Capital Expenditure, Economic Growth
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References
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Boinauw, I., & Hussein, R. (2020). Evaluation of Education Finance Policies In Improve Education Quality Original Papua In 2018. Journal of Government and Civil Society, 4(1), 53–71.
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Hameiri, S., & Scarpello, F. (2018). International development aid and the politics of scale. Review of International Political Economy, 25(2), 145–168.
Hariyanti, D., & Utha, M. (2016). Analysis of Determinants Sectors Regional Development at 33 Provinces in Indonesia. OIDA International Journal of Sustainable Development, 9(03), 11–32.
Hasyyati, Z., & Sahara, S. (2020). The Composition of Human Capital and Economic Growth: Evidence from Aceh and West Papua Provinces, Indonesia. International Journal of Economics and Financial Issues, 10(2), 132.
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Huda, N., Rini, N., Muslikh, M., & Hidayat, S. (2021). Developing a strategic model for halal tourism in Aceh. International Journal of Religious Tourism and Pilgrimage, 9(1), 7.
Iskandar, I. (2017). Effect of human development index fund on economic growth through a special autonomy. Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan, 18(1), 40–49.
Isra, S., de Villiers, B., & Arifin, Z. (2019). Asymmetry in a decentralized, Unitary State: Lessons from the special regions of Indonesia. JEMIE, 18, 43.
Jasafat, J., Ibrahim, F. W., & Hasan, R. (2020). The Essence Of Tourism In The Shariah Region In Responding Change In Global Communities. International Conference Communication and Sosial Sciences (ICCOMSOS), 1(1).
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Agustina, N., & Pramana, S. (2019). The impact of development and government expenditure for information and communication technology on Indonesian economic growth. Asian Journal of Business Environment, 9(4), 5–13.
Akita, T., Riadi, A. A., & Rizal, A. (2021). Fiscal disparities in Indonesia in the decentralization era: Does general allocation fund equalize fiscal revenues? Regional Science Policy and Practice, 13(6), 1842–1865. https://doi.org/10.1111/rsp3.12326
Anwar, A. R. D., Abdullah, M. F., & Hadi, S. (2018). Analisis pengaruh pendapatan asli daerah, dana otonomi khusus dan belanja modal terhadap PDRB di kab/kota provinsi Papua. Jurnal Ilmu Ekonomi, 2(1), 1–13.
Aspan, H., Khaddafi, M., & Lestari, I. (2016). The Effect of Local Taxes, Local Levies, General Allocation Funds (DAU), and Special Allocation Funds (DAK) to the Government Capital Expenditures of Banda Aceh City. Prosiding International Conference on Economics, Education Business and Accounting (ICEEBA), 513–526.
Awaworyi Churchill, S., & Yew, S. L. (2017). Are government transfers harmful to economic growth? A meta-analysis. Economic Modelling, 64(June 2016), 270–287. https://doi.org/10.1016/j.econmod.2017.03.030
Badjra, I. B., Mustanda, I. K., & Abudanti, N. (2017). Kontribusi pendapatan asli daerah dan dana perimbangan terhadap belanja modal dan kinerja keuangan daerah Provinsi Bali. Jurnal Akuntansi Indonesia, 6(1), 29–40.
Birkeland, J. (2012). Design blindness in sustainable development: from closed to open systems design thinking. Journal of Urban Design, 17(2), 163–187.
Boinauw, I., & Hussein, R. (2020). Evaluation of Education Finance Policies In Improve Education Quality Original Papua In 2018. Journal of Government and Civil Society, 4(1), 53–71.
Bormasa, A., & Nirahua, G. (2020). Law Enforcement Authority In The Country Border Region.
Brodjonegoro, B., & Martinez-Vazquez, J. (2005). An Analysis of Indonesia’s Transfer System: Recent Performance An Analysis of Indonesia’s Transfer System: Recent Performance and Future Prospects and Future Prospects Recommended Citation Recommended Citation. https://scholarworks.gsu.edu/econ_facpub
Chib, A., Lwin, M. O., Ang, J., Lin, H., & Santoso, F. (2008). Midwives and mobiles: using ICTs to improve healthcare in Aceh Besar, Indonesia. Asian Journal of Communication, 18(4), 348–364.
Churchill, S. A., & Yew, S. L. (2017). Are government transfers harmful to economic growth? A meta-analysis. Economic Modelling, 64, 270–287.
Cravo, T. A., Resende, G. M., & CARVALHO, A. Y. (2014). The impact of brazilian regional development funds on regional economic growth: a spatial panel approach. 54th ERSA Congress, 26–29.
Daniar, E. (n.d.). Pengaruh Belanja Modal dan Tenaga Kerja Terserap Terhadap Produk Domestik Regional Bruto (PDRB) Kabupaten/Kota di Provinsi Jawa Timur.
Donabedian, A. (1989). The end results of health care: Ernest Codman’s contribution to quality assessment and beyond. The Milbank Quarterly, 233–256.
Erdiwansyah, M., Mamat, R., Zaki, M., Sani, M., Hamdani, M., Sudhakar, K., Alias, J., Mat, N., & Sidik, N. (2020). An Overview Of Renewable Energy In Southeast Asia: Current Status And Future Target. Int. J. Sci. Technol. Res, 9, 294–309.
Fau, N. (2016). Investment in infrastructure and regional integration: will connectivity reduce inequalities? ASEAN Economic Community: A Model for Asia-Wide Regional Integration?, 291–310.
Ferdiansyah, I., Deviyanti, D. R., & Pattisahusiwa, S. (2018). Pengaruh pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, dan dana perimbangan terhadap belanja daerah. Inovasi, 14(1), 44–52.
Gann, D. M., & Salter, A. J. (2000). Innovation in project-based, service-enhanced firms: the construction of complex products and systems. Research Policy, 29(7–8), 955–972.
Ghozali, I. (2005). Analisis Multivariate dengan program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Greenwood, M., & Van Buren III, H. J. (2010). Trust and stakeholder theory: Trustworthiness in the organisation–stakeholder relationship. Journal of Business Ethics, 95, 425–438.
Hajad, V., Marefanda, N., & Saputra, A. (2022). The Special Autonomy Funds are not for Poverty Alleviation: A lesson from Aceh’s Way. Journal of Local Government Issues (LOGOS), 5(2), 161–175.
Hameiri, S., & Scarpello, F. (2018). International development aid and the politics of scale. Review of International Political Economy, 25(2), 145–168.
Hariyanti, D., & Utha, M. (2016). Analysis of Determinants Sectors Regional Development at 33 Provinces in Indonesia. OIDA International Journal of Sustainable Development, 9(03), 11–32.
Hasyyati, Z., & Sahara, S. (2020). The Composition of Human Capital and Economic Growth: Evidence from Aceh and West Papua Provinces, Indonesia. International Journal of Economics and Financial Issues, 10(2), 132.
Hausmann, R., & Rodrik, D. (2003). Economic development as self-discovery. Journal of Development Economics, 72(2), 603–633.
Huda, N., Rini, N., Muslikh, M., & Hidayat, S. (2021). Developing a strategic model for halal tourism in Aceh. International Journal of Religious Tourism and Pilgrimage, 9(1), 7.
Iskandar, I. (2017). Effect of human development index fund on economic growth through a special autonomy. Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan, 18(1), 40–49.
Isra, S., de Villiers, B., & Arifin, Z. (2019). Asymmetry in a decentralized, Unitary State: Lessons from the special regions of Indonesia. JEMIE, 18, 43.
Jasafat, J., Ibrahim, F. W., & Hasan, R. (2020). The Essence Of Tourism In The Shariah Region In Responding Change In Global Communities. International Conference Communication and Sosial Sciences (ICCOMSOS), 1(1).
Jawahar, I. M., & McLaughlin, G. L. (2001). Toward a descriptive stakeholder theory: An organizational life cycle approach. Academy of Management Review, 26(3), 397–414.
Kiram, M. Z. (2020). Good Governance, Key Factor for Social and Economic Development in Aceh; A Case Study in Aceh Province Indonesia. 6. Uluslararasi Öğrencilik Sempozyumu Bildiriler Kitabi Sekizinci Kitap Sosyoloji, 95.
Mawarni, D., & Abdullah, S. (2013). Pengaruh pendapatan asli daerah dan dana alokasi umum terhadap belanja modal serta dampaknya terhadap pertumbuhan ekonomi daerah (Studi pada Kabupaten dan Kota di Aceh). Jurnal Akuntansi ISSN, 2302(2013), 0164.
McCarthy, J. F. (2014). Using community led development approaches to address vulnerability after disaster: Caught in a sad romance. Global Environmental Change, 27, 144–155.
Mejía Acosta, A. (2013). The impact and effectiveness of accountability and transparency initiatives: The governance of natural resources. Development Policy Review, 31, s89–s105.
Moreno, R. (2020). EU cohesion policy performance: regional variation in the effectiveness of the management of the structural funds. Investigaciones Regionales-Journal of Regional Research, 46, 27–50.
Mude, J. A., ALI, A. A., SULAIMAN, M. R., HIJRA, N. E., & EMDA, A. (2021). Aceh’s Economic Rights In The Helsinki Agreement: The Legal And Sociological Review Of Law No. 11/2006 Regarding Aceh Administration. International Journal of Pharmaceutical Research (09752366), 13(4).
Nguyen, L. P., & Anwar, S. (2011). Fiscal decentralisation and economic growth in Vietnam. Journal of the Asia Pacific Economy, 16(1), 3–14.
Nufus, H., & Andra Asmara, J. (2017). Pengaruh Pendapatan Sendiri dan Dana Perimbangan Terhadap Belanja Modal dengan Dana Otonomi Khusus Sebagai Pemoderasi pada Kab/Kota di Provinsi Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(3), 1–9.
Nurcholis, C., Sakti, S. W. K., & Rachman, A. S. (2019). Village administration in Indonesia: a socio-political corporation formed by state. Open Journal of Political Science, 9(2), 383–404.
Nurdin, N., & Muhammad, N. (2020). Implementing Islamic Criminal Law: Does it Break the Indonesian Legal System? International Journal of Innovation, Creativity and Change, 12(6), 135–150.
Pentury, M. A. (2011). Flypaper effects anomaly of West Papua capital public expenditure. Economic Journal of Emerging Markets, 289–297.
Pilot, L. P. B. I., & Could, A. T. (n.d.). Community Engagement and Performance-Based Incentives the view from Indonesia.
Potter, W. J., & Levine‐Donnerstein, D. (1999). Rethinking validity and reliability in content analysis.
Rahmah, A. R., & Zein, B. (2016). Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Bagi Hasil terhadap Pertumbuhan Ekonomi di Provinsi Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 1(1), 213–220.
Resosudarmo, B. P., Mollet, J. A., Raya, U. R., & Kaiwai, H. (2014). 18 Development in Papua after special autonomy. In Regional dynamics in a decentralized Indonesia (pp. 433–459). ISEAS Publishing.
Reynolds, S. J., Schultz, F. C., & Hekman, D. R. (2006). Stakeholder theory and managerial decision-making: Constraints and implications of balancing stakeholder interests. Journal of Business Ethics, 64, 285–301.
Richie. (2021, September 8). Uji Lagrange Multipliers Pada Pool Data. Https://Www.Mobilestatistik.Com/Uji-Lagrange-Multipliers-Pada-Pool-Data/. https://www.mobilestatistik.com/uji-lagrange-multipliers-pada-pool-data/
Rindrasih, E. (2019). Life after tsunami: the transformation of a post-tsunami and post-conflict tourist destination; the case of halal tourism, Aceh, Indonesia. International Development Planning Review, 41(4).
Rosita Dwi Anwar, A., Faisal Abdullah, M., & Hadi, S. (2018). Analisis Pengaruh Pendapatan Asli Daerah, Dana Otonomi Khusus dan Belanja Modal Terhadap PDRB di Kab/Kota Provinsi Papua. In Jurnal Ilmu Ekonomi (Vol. 2).
Setiawan, H. (2022). Rethinking Patterns Development of Aceh’s Socio-Economic Welfare After Two Decades of Implementing Asymmetric Autonomy" Special Autonomy". Journal of Government and Political Issues, 2(1), 8–21.
Setyowati, A. B. (2020). Making territory and negotiating citizenship in a climate mitigation initiative in Indonesia. Development and Change, 51(1), 144–166.
Shah, A. (2012). Autonomy with equity and accountability: toward a more transparent, objective, predictable and simpler (TOPS) system of central financing of provincial-local expenditures in Indonesia. World Bank Policy Research Working Paper, 6004.
Simanjuntak, D. K., & Rahmadi, S. (2016). Analisis pengaruh belanja modal, PMA dan angkatan kerja terhadap PDRB di Provinsi Jambi. E-Jurnal Ekonomi Sumberdaya Dan Lingkungan, 5(3).
Sjöholm, F. (2002). The challenge of combining FDI and regional development in Indonesia. Journal of Contemporary Asia, 32(3), 381–393.
Sri Hartati, C., Abdullah, S., & Saputra, M. (n.d.). Pengaruh Penerimaan Dana Otonomi Khusus dan Tambahan Dana Bagi Hasil Migas Terhadap Belanja Modal Serta Dampaknya Pada Indeks Pembangunan Manusia Kabupaten/Kota di Aceh. Pascasarjana Universitas Syiah Kuala, 12(2), 2016–2028.
Suryaningsih, S., & Suseno, D. A. (2022). Financial Performance Effect on Economic Growth in Special Autonomy Province. Economics Development Analysis Journal, 11(4), 485–497.
Swainson, L., & Mahanty, S. (2018). Green economy meets political economy: Lessons from the “Aceh Green” initiative, Indonesia. Global Environmental Change, 53, 286–295.
Tan, K. G., & Amri, M. (2013). Subnational competitiveness and national performance: Analysis and simulation for Indonesia. Journal of CENTRUM Cathedra: The Business and Economics Research Journal, 6(2), 173–192.
‘Ula, T., Seftarita, C., Dawood, T. C., Johari, A. N., & Suanda, J. (2020). The convergence of per-capita income in Aceh Province: Study before and after the transfer of special autonomy funds (Otsus). AIP Conference Proceedings, 2291(1), 020068.
Waryanto, P. (2017). Pengaruh Belanja Modal Terhadap Pertumbuhan Ekonomi di Indonesia. In Indonesian Treasury Review (Vol. 2, Issue 1).
Way, E. (2021). Papua Special Autonomic Fund Management Strategies in Sustainable Development Perspective in Papua. Konfrontasi: Jurnal Kultural, Ekonomi Dan Perubahan Sosial, 8(4), 283–292.
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Published
2024-01-31
How to Cite
HERDIYANA, Deni et al.
The Interplay between the Otsus Fund, Capital Expenditure, and Regional Economic Performance in Aceh Province.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 19, n. 1, p. 151-170, jan. 2024.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/107022>. Date accessed: 20 may 2024.
doi: https://doi.org/10.24843/JIAB.2024.v19.i01.p10.
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Section
Articles
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