Fuqoha, Muhammad Syauqi (2024) PENGARUH DANA DESA TERHADAP KEMISKINAN DENGAN KAPABILITAS APIP SEBAGAI VARIABEL PEMODERASI: STUDI TINGKAT KABUPATEN/KOTA DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.
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Abstract
This research aims to examine the effect of village funds on poverty in Indonesia as well as the role of the level of APIP capability at the district/city level in moderating the effect of village funds on poverty in Indonesia. This research uses secondary data, with poverty and population data coming from BPS, realization of village funds and capital expenditures coming from the DJPK Ministry of Finance, and APIP capability levels coming from BPKP Performance Reports. The research method used is quantitative, with a multiple linear regression model using panel data. The research results show that village funds are able to reduce poverty levels in Indonesia, and APIP's capability to act as a moderating variable is able to strengthen the influence of village funds in reducing poverty levels. From the results of this research, it is recommended that the government develop a poverty reduction strategy in order to achieve the poverty level target in 2024. In addition, the government can optimize the role of APIP at the district/city level in supervising village funds so that the use of village funds can be in line with the goal of poverty alleviation. . It is also recommended that BPKP and district/city APIP work together to increase the level of capability of district/city APIP in Indonesia, so that APIP's role in strengthening the effect of village funds on poverty can be optimal. Penelitian ini bertujuan untuk menguji pengaruh dana desa terhadap kemiskinan di Indonesia serta peran level kapabilitas APIP tingkat kabupaten/kota dalam memoderasi pengaruh dana desa terhadap kemiskinan di Indonesia. Penelitian ini menggunakan data sekunder dengan data kemiskinan dan jumlah penduduk berasal dari BPS, realisasi dana desa dan belanja modal berasal dari DJPK Kementerian Keuangan, dan level kapabilitas APIP berasal dari Laporan Kinerja BPKP. Metode penelitian yang digunakan adalah kuantitatif dengan model regresi linear berganda data panel. Hasil penelitian menunjukkan bahwa dana desa mampu mengurangi tingkat kemiskinan di Indonesia dan kapabilitas APIP berperan sebagai variabel moderasi mampu memperkuat pengaruh dana desa dalam mengurangi tingkat kemiskinan. Dari hasil penelitian ini, disarankan kepada pemerintah untuk menyusun strategi percepatan penurunan kemiskinan agar dapat mencapai target tingkat kemiskinan di tahun 2024. Selain itu, pemerintah dapat mengoptimalkan peran APIP tingkat kabupaten/kota dalam melakukan pengawasan dana desa agar penggunaan dana desa dapat sesuai dengan tujuan pengentasan kemiskinan. BPKP dan APIP kabupaten/kota juga disarankan agar dapat bersinergi untuk meningkatkan level kapabilitas APIP kabupaten/kota di Indonesia, sehingga peran APIP dalam memperkuat pengaruh dana desa terhadap kemiskinan dapat optimal.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | dana desa, kemiskinan, kapabilitas APIP village funds, poverty, APIP capability |
| Subjects: | PKN STAN Subject Area > Manajemen Keuangan Pemerintah |
| Divisions: | 62303 Diploma IV Akuntansi Sektor Publik |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 01 Dec 2025 03:55 |
| Last Modified: | 01 Dec 2025 03:55 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/3023 |
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