Skripsi
ANALISIS DANA TRANSFER PEMERINTAH PUSAT TERHADAP BELANJA MODAL PADA PROVINSI DI PULAU SUMATERA
This study aims to analyze the impact of Special Allocation Funds (DAK) and Revenue Sharing Funds (DBH) on capital expenditures in ten provinces on the island of Sumatra during the period from 2013 to 2023. Using panel data regression, this study finds that DAK and DBH have a significantly positive effect on capital expenditures. DAK plays a crucial role in infrastructure development and enhancing the economic capacity of regions, while DBH, particularly from the oil and gas sector, drives increases in capital expenditures focused on vital infrastructure development. Overall, the results of this study indicate that fiscal transfers from the central government to the regions, through DAK and DBH, contribute to infrastructure development and the welfare of communities in Sumatra. This study also provides recommendations for local governments to improve the efficiency and effectiveness of DAK and DBH utilization in supporting economic growth and improving the quality of life of the people.
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