Jannes Samuel Elfronzo Abhimael Panggabean
Universitas Kristen Immanuel Yogyakarta

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The Effect of Special Allocation Funds and Regional Original Income on Poverty in Cities/Regencies of West Kalimantan Province Jannes Samuel Elfronzo Abhimael Panggabean; Jeniwanti Carolina Kotte; Ade Kristianus Kaloeti
EQUILIBRIUM - Jurnal Bisnis dan Akuntansi Vol. 17 No. 2 (2023): EQUILIBRIUM - Jurnal Bisnis dan Akuntansi (EJBA)
Publisher : Universitas Kristen Immanuel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61179/ejba.v17i2.507

Abstract

The study analyzes how the Special Allocation Fund (SAF) and Regional Original Income (ROI) impact poverty in cities/districts in West Kalimantan. It utilizes secondary panel data from 12 districts and two cities in the region between 2018-2022. The findings suggest that SAF Nonfisik has no effect on poverty, while ROI has a negative impact. The study concludes that local governments should evaluate the effectiveness of using transfer funds from the central government to ensure effective poverty alleviation efforts.