Menganalisis Balanced Budget (Dana Perimbangan)

Susilo Ragel Setiawan, Wahjoe Pangestoeti, Ilham Huzriyansyah, Faturrohman F, Agung Dewana Firda

Abstract


The Balancing Fund is a financial instrument of the State Budget that aims to support regional autonomy and improve services and community welfare. These funds consist of Revenue Sharing Funds (DBH), General Allocation Funds (DAU), and Special Allocation Funds (DAK), which are designed to reduce fiscal imbalances between the central and local governments and between regions. Although it aims to spur regions to increase their own-source revenues (PAD), regional dependence on central funds is still significant. The Balancing Fund also functions as an effort to equalize financial distribution in a fair, proportional, and transparent manner, in accordance with the potential and needs of each region. The implementation of these funds is expected to reduce fiscal dependency and encourage the efficiency of government spending at the regional level.


Keywords


Fund sharing, APBN, Special Allocation Fund

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References


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DOI: https://doi.org/10.5281/zenodo.11264694

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Journal of Sharia Economics Scholar (JoSES)

ISSN : 2302-6219