Peran Belanja Infrastruktur Jalan, Kesehatan, dan Pendidikan Terhadap PAD di Kalimantan Timur

https://doi.org/10.35912/jastaka.v4i2.4437
Published: Jan 10, 2025

Abstract:

Purpose: This study aims to analyze the impact of road infrastructure, health, and education expenditures on Local Own-Source Revenue (PAD) in regencies and cities in East Kalimantan Province. By evaluating these expenditures, this study seeks to determine their effectiveness in increasing local fiscal capacity and supporting sustainable economic growth..

Methodology/Approach: This study employs quantitative methods using panel data regression analysis with data collected from 2018 to 2023. This study applies E-Views software to conduct a regression analysis while performing classical assumption tests and model selection to determine the most appropriate regression model.

Results/Findings: The findings indicate that Road infrastructure and education expenditures do not have a significant impact on PAD, whereas health expenditures show a marginal positive effect. The R-squared value of 0.4806 suggests that these variables explain 48% of the PAD variation, while the adjusted R-squared of 0.4206 indicates moderate explanatory power.

Conclusion: The study concludes that while infrastructure spending is essential, health sector investments play a more immediate role in increasing PAD by improving workforce productivity. These findings suggest that local governments should prioritize strategic spending allocation in sectors with higher direct fiscal returns.

Limitations: This study is limited to five years of data (2018-2023) and focuses solely on three expenditure categories without incorporating other factors such as industrial activity, tourism, and demographic shifts, which may also influence PAD.

Contribution: This study provides empirical insights for local governments and policymakers on the effectiveness of infrastructure spending in enhancing local revenue.

Keywords:
1. East Kalimantan
2. Fiscal Policy
3. Infrastructure Spending
4. Local Government Finance
5. Local Own-Source Revenue (PAD)
6. Regional Development
Authors:
1 . Muhammad Harits Zidni Khatib Ramadhani
https://orcid.org/0000-0002-9837-9308
2 . Muhammad Rinaldi
3 . Yunita Fitria
https://orcid.org/0000-0003-0808-2138
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How to Cite
Ramadhani, M. H. Z. K., Rinaldi, M., & Fitria, Y. (2025). Peran Belanja Infrastruktur Jalan, Kesehatan, dan Pendidikan Terhadap PAD di Kalimantan Timur. Jurnal Studi Pemerintahan Dan Akuntabilitas, 4(2), 95–105. https://doi.org/10.35912/jastaka.v4i2.4437
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Vol. 4 No. 2 (2025): Januari
Articles
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    Ramadhani, M.H.Z.K., Ulfah, Y. and Rinaldi, M. (2022) ‘The Impact of Bitcoin Halving Day on Stock Market in Indonesia’, Journal of International Conference Proceedings, 5(3), pp. 127–137. Available at: https://doi.org/10.32535/jicp.v5i3.1800.

    Rinaldi, M., Ramadhani, M.A., Sudirman, S.R. and Ramadhani, M.H.Z.K. (2023) ‘Financial Performance’s Impact on Tax Avoidance’, The ES Economy and Entrepreneurship, 01(03), pp. 125–131.

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    Rinaldi, M., Ramadhani, M.H.Z.K., et al. (2023) ‘Pengaruh Leverage, Intensitas Modal Dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak’, Jurnal Ekonomi Akuntansi dan Manajemen, 3(1). Available at: https://journal.uniku.ac.id/index.php/jeam.

    Rinaldi, M. and Ramadhani, M.A. (2023) ‘The Effect Of Tax Accounting Choice, Size And Multinational Company On Tax Aggresiveness’, Journal of Accounting for Sustainable Society (JASS), 5(2), pp. 08–15. Available at: https://doi.org/10.35310/jass.v5i02.1168.

    Rinaldi, M. and Ramadhani, M.A. (2024a) ‘Peningkatan Literasi Perpajakan dalam Kalangan UMKM: Langkah Menuju Kemandirian Finansial’, Eastasouth journal of Effective Community Services, 2(03), pp. 158–169. Available at: https://doi.org/10.58812/ejecs.v2i03.

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  2. Azis, F., Isma, A. and Alisyahbana, A.N.Q.A. (2023) ‘Determinants of Government Spending on Regional Development Inequality in the East Indonesia Area’, Ekonomis: Journal of Economics and Business, 7(2), p. 944. Available at: https://doi.org/10.33087/ekonomis.v7i2.1172.
  3. Gibran, K., Jaddang, S. and Ardiansyah, Muh. (2021) ‘Akuntabilitas pengelolaan dana desa dalam upaya meningkatkan kesejahteraan masyarakat desa di kecamatan Jangka’, Jurnal Studi Pemerintahan dan Akuntabilitas, 1(1), pp. 69–82. Available at: https://doi.org/10.35912/jastaka.v1i1.291.
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  9. Nugroho, P., Syahnur, S. and Suriani (2022) ‘Indonesian Treasury Review Journal Of Treasury, State Finance And Public Policies The Impact Of Real Government Spending In Physical And Social Infrastructures On Economic Growth’, Indonesian Treasury Review, 7(4).
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