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All Journal Journal of Accounting and Investment Global Review of Islamic Economics and Business AKUNTANSI DEWANTARA
Handayani, Anik Puji
Universitas Nahdlatul Ulama Yogyakarta
Economics, Econometrics & Finance

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Journal : Journal of Accounting and Investment

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Evaluation of Village Fund Allocation on Indonesia Anik Puji Handayani; Rudy Badrudin
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.43 KB) | DOI: 10.18196/jai.2003129

Abstract

This study focuses on evaluation on Village Fund Allocation through on examining the effect of the Village Fund Allocation on Capital Expenditure, Economic Growth, Poverty, and Social Welfare. Using secondary data and purposive sampling method, this study has 411 districts as the samples with criteria in 2015. This study used Partial Least Square (PLS) to predict relationships between variables. Before doing the analysis of PLS, Klassen typology analysis was conducted. In Klassen typology, the districts in Indonesia were grouped into 4 quadrants, namely quadrant I (developing area), quadrant II (prime area), quadrant III (potential area), and quadrant IV (backward area). PLS test results (using a sample of districts throughout Indonesia) indicate that all hypotheses are not supported. Whereas in the classification of Klassen typology (using samples in each quadrant) only in certain quadrants a hypothesis is supported. This shows that the Village Fund Allocation has not had a significant impact on the economy of the Indonesian people.
Co-Authors Pratiwi, Nurna Rudy Badrudin