DANA DESA DAN DAMPAKNYA TERHADAP INDEKS DESA MEMBANGUN (STUDI KASUS PADA DESA MANDIRI DAN DESA NON MANDIRI DI PROVINSI JAWA TIMUR TAHUN 2021 – 2023)

Azizi, Ahmad Reza (2025) DANA DESA DAN DAMPAKNYA TERHADAP INDEKS DESA MEMBANGUN (STUDI KASUS PADA DESA MANDIRI DAN DESA NON MANDIRI DI PROVINSI JAWA TIMUR TAHUN 2021 – 2023). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Penelitian ini menganalisis pengaruh dana desa terhadap Indeks Desa Membangun (IDM) di Provinsi Jawa Timur menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa: 1) penyaluran dana desa tahap awal satu tahun sebelumnya berpengaruh signifikan terhadap IDM; 2) penyaluran dana desa tahap akhir satu tahun sebelumnya berpengaruh signifikan terhadap IDM; 3) penyaluran dana desa dua tahun sebelumnya tidak berpengaruh terhadap IDM; 4) kecepatan penyaluran dana desa tahap awal berpengaruh signifikan terhadap IDM; 5) kecepatan penyaluran dana desa tahap akhir tidak berpengaruh terhadap IDM; 6) penyerapan dana desa satu tahun sebelumnya tidak berpengaruh terhadap IDM; 7) penyerapan dana desa dua tahun sebelumnya di desa mandiri tidak berpengaruh terhadap IDM; dan 8) penyerapan dana desa dua tahun sebelumnya di desa non mandiri berpengaruh signifikan terhadap IDM. Penelitian ini diharapkan menjadi referensi bagi pemerintah dan masyarakat dalam meningkatkan efektivitas pengelolaan Dana Desa. Kata kunci: Provinsi Jawa Timur, Dana Desa, dan Indeks Desa Membangun ABSTRACT This study examines the effect of Village Fund on the Village Development Index (IDM) in East Java Province using panel data regression. The findings indicate that: (1) early-stage disbursement from the previous year significantly affects IDM; (2) late-stage disbursement from the previous year also has a significant effect; (3) disbursement from two years prior has no effect; (4) early stage disbursement speed significantly affects IDM; (5) late-stage disbursement speed has no effect; (6) fund absorption from the previous year has no effect; (7) fund absorption from two years prior in developed villages has no effect; (8) fund absorption from two years prior in underdeveloped villages significantly affects IDM. This study is expected to serve as a reference for the government and society in improving the effectiveness of Village Fund management. Keywords: East Java Province, Village Fund, Village Development Index

Item Type: Thesis (Skripsi)
Subjects: 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.598 Public Finance of Indonesia
PKN STAN Subject Area > Manajaemen Keuangan Pemerintah
Divisions: 62303 Diploma IV Akuntansi Sektor Publik
Depositing User: Perpustakaan PKN STAN
Date Deposited: 09 Oct 2025 07:07
Last Modified: 09 Oct 2025 07:07
URI: http://eprints.pknstan.ac.id/id/eprint/2811

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