Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)

The Impact of Fiscal Decentralization on Poverty in the Nine Provinces of Eastern Indonesia which are above National Poverty for the 2006–2022 Period

Authors
Magdalena Silawati Samosir1, *, Abd. Hamid Paddu2, Agussalim2, Sabir2
1Economics Doctoral Program Student, Postgraduate Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia
2Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia
*Corresponding author.
Corresponding Author
Magdalena Silawati Samosir
Available Online 22 May 2024.
DOI
10.2991/978-94-6463-400-6_22How to use a DOI?
Keywords
Government transfers; Fiscal independence; Poverty
Abstract

Poverty is still a big problem related to many aspects, such as political, cultural, economic, and social; every country, including Indonesia, is pursuing encouragement from various sides; many empirical studies are also developing, including focusing on the fiscal side. However, it cannot be denied that poverty behavior in research varies. Fiscal decentralization is leading to more allocative targets. A big boost from the fiscal side is hoped to reduce the poverty rate. This paper aims to analyze the impact of fiscal decentralization on poverty in areas with high levels of poverty above national poverty, where nine provinces in Eastern Indonesia are the research locus with the time series data range used from 2006 to 2009 and using data secondary. The results of the transfer fund regression test are divided into four independent variables: DAK, DAU, DBH, and Fiscal independence on the dependent variable poverty shows that simultaneously, DAK, DAU, DBH, and Fiscal independence have an effect on poverty and partially the impact of DAK, DAU and fiscal independence is significant on poverty where DBH has a positive effect while DAK, DAU and fiscal independence has a negative effect.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
22 May 2024
ISBN
10.2991/978-94-6463-400-6_22
ISSN
2352-5428
DOI
10.2991/978-94-6463-400-6_22How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Magdalena Silawati Samosir
AU  - Abd. Hamid Paddu
AU  - Agussalim
AU  - Sabir
PY  - 2024
DA  - 2024/05/22
TI  - The Impact of Fiscal Decentralization on Poverty in the Nine Provinces of Eastern Indonesia which are above National Poverty for the 2006–2022 Period
BT  - Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
PB  - Atlantis Press
SP  - 297
EP  - 308
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-400-6_22
DO  - 10.2991/978-94-6463-400-6_22
ID  - Samosir2024
ER  -