Analysis of Using Intergovernmental Transfers and Local Own-Source Revenue on Poverty Reduction: Islamic Economics Perspective

Authors

  • Annisa Humaira UIN Ar-Raniry Banda Aceh
  • Alfia Azzuhra UIN Ar-Raniry Banda Aceh
  • Awang Darmawan Putra Tanri Abeng University

DOI:

https://doi.org/10.22373/x4gnzb85

Keywords:

Poverty, Intergovernmental Transfer, Local Own-Source Revenue, Welfare

Abstract

In Islam, the income of a region is based on the principles that must be followed to achieve falah, which improves the welfare of the community. The fulfillment of maqasid al-shariah in a region can be measured by how well regional revenues are used to achieve the basic objectives of Islamic law. This study examines the influence of Intergovernmental Transfers (TKD) and Local Own-Source Revenue (PAD) on the reduction of poverty rates in Pidie district. This study aims to look at the analysis of using TKD and PAD in Pidie Regency on the reduction of poverty rates in the perspective of Islamic economics. The data used are data on the number of realization of TKD revenues, the number of realization PAD revenues, and the percentage of poverty in Pidie Regency with a span of time from 2014 to 2023. The results of the study showed that TKD had a negative and significant effect on poverty, while PAD had a negative but not significant effect. Simultaneous tests showed that the TKD and PAD variables had a negative and significant effect on the poverty rate in Pidie Regency.

References

Aryani, D. S., & Rachmawati, Y. (2019). Tipologi Kemiskinan di Kota Palembang dengan Menggunakan Model Cibest. Jurnal Ilmiah Ekonomi Global Masa Kini, 10(2), 93–98.

Badan Pusat Statistik. (2021). Perhitungan Dan Analisis Kemiskinan Makro Indonesia Tahun 2021.

Badan Pusat statistik Provinsi Aceh. (2023). Persentase Penduduk Miskin Menurut Kabupaten/Kota di Provinsi Aceh 2014-2023.

Gani, K. A. (2022). Analisis Pengaruh Tingkat Pengangguran Terbuka, Kesempatan Kerja Dan Tingkat Pendidikan Terhadap Tingkat Kemiskinan Di Kabupaten Aceh Barat. 1–65.

Gumelar, A., & Khairina, N. (2021). Analisis Pengaruh Dana Perimbangan Terhadap Tingkat Kemiskinan (Studi Kasus: Kabupaten/Kota Di Sulawesi Tengah Tahun 2015-2019). Jurnal Ekonomi-Qu, 11(2), 342.

Imam, H. M., Mustain Nasoha, R. A. M., Nugroho, I. K., & Fanani, R. (2023). Analisis Kajian Hukum Tentang Otonomi Daerah Dan Penerapan Asas Otonomi Daerah. Jurnal Al-Hakim: Jurnal Ilmiah Mahasiswa, Studi Syariah, Hukum Dan Filantropi, 5(1), 122–134.

Kurniawan, A., & Hudafi, H. (2021). Konsep Maqashid Syariah Imam Asy-Syatibi Dalam Kitab Al-Muwafaqat. Al Mabsut, 15(1), 29–38.

Lathifa, D. (2023). Dana Perimbangan DBH Pajak: Pengertian & Alokasinya.

Mustofa, M. F., & Utomo, T. (2023). Standar Kemiskinan Badan Pusat Statistik (BPS) Perspektif Dr. Wahbah Zuhaili. Jurnal Pemikiran Fikih Dan Usul Fikih, 5, 1–17.

Nilawati, E. (2019). Analisis dan Strategi Peningkatan Pendapatan Asli Daerah (PAD) di Kabupaten Gunungkidul. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 9(1), 41.

Nurlela, M. (2019). Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Daerah Di Kabupaten Tasikmalaya (Studi Kasus Pada Pemerintah Kabupaten Tasikmalaya Tahun 2010-2019). 2010, 19–40.

Nusa, Y., & Panggalo, L. (2022). Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Di Provinsi Papua Periode 2014-2021. Journal of Financial and Tax, 2(2), 145–158.

Paat, D. C., Koleangan, R. A. M., & Rumate, V. A. (2019). Pengaruh Pendapatan Asli Daerah (Pad), Dana Perimbangan Terhadap Pertumbuhan Ekonomi Serta Dampaknya Terhadap Kemiskinan Di Kota Bitung. Jurnal Pembangunan Ekonomi Dan Keuangan Daerah, 19(1), 1–10.

Peraturan Pemerintah Nomor 55 Tahun 2005 Tentang Dana Perimbangan.

Peraturan Pemerintah Nomor 12 Tahun 2019 Tentang Pengelolaan Keuangan Daerah.

Rasu, K. J. ., Kumenaung, A. G., & Koleangan, R. A. . (2019). Analisis Pengaruh Dana Alokasi Khusus, Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Bagi Hasil Terhadap Tingkat Kemiskinandi Kota Manado. Jurnal Pembangunan Ekonomi Dan Keuangan Daerah, 20(2), 1.

Redaksi OCBC NISP. (2022). Apa Itu Dana Perimbangan? Pengertian, Komponen & Alokasinya.

Undang-undang Nomor 33 Tahun 2004 Tentang Otonomi Daerah dan Pemerintah Daerah.

Undang-undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah.

Undang-undang Nomor 1 Tahun 2022 Tentang Hubungan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah.

Wardani, R., & Fadhlia, W. (2017). Analisis Efektivitas Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Dan Kontribusinya Terhadap Pendapatan Asli Daerah Di Kabupaten Aceh Besar. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2, 10–17.

Zulkifli, M. (2021). Pengaruh Pendapatan Asli Daerah (PAD) Dan Dana Perimbangan Terhadap Pertumbuhan Ekonomi Dan Tingkat Kemiskinan Di Kota Palopo.

Downloads

Published

2025-08-02

Issue

Vol. 9 No. 1 (2025): Islamic-Based Economic and Business Development in the Context of Community Empowerment, Sharia Finance, and Halal Marketing

Section

Articles

License

Copyright (c) 2025 Alfia Azzuhra, Annisa Humaira, Awang Darmawan Putra

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

EKOBIS allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to EKOBIS the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work