ANALISIS PENGARUH PENDAPATAN ASLI DESA, DANA DESA, DAN ALOKASI DANA DESA TERHADAP BELANJA DESA : FENOMENA FLY PAPER EFFECT

  • Ade Sabila Fakultas Ekonomi dan Bisnis, Universitas Samudra
  • Afrah Junita Fakultas Ekonomi dan Bisnis, Universitas Samudra
  • Agustina Nurul Fajriah Universitas Samudra
Keywords: Original Village Income, Village Funds, Village Fund Allocation, Village Spending, Fly Paper Effect

Abstract

This study aims to analyze the influence of Village Original Income (PADes), Village Funds, and Allocation of Village Funds on village expenditure, as well as to identify the existence of the flypaper effect in Karang Baru District, Aceh Tamiang Regency. The focus of this study is directed at three villages Simpang Empat, Paya Awe, and Kebun Tanah Terban which were designated as independent villages by the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration (Kemendes PDTT) in 2022. These villages were selected as samples due to their notable PADes potential. The population in this study includes all villages in Karang Baru District, while the sample was determined purposively, consisting of three villages with available Village Original Income data.This study uses a quantitative approach with panel data regression analysis, which combines time series and cross-sectional data. The data were obtained from the Village Budget Realization Reports and analyzed using EViews 10 software.The results of this study indicate that Village Original Income has a negative and insignificant effect on village expenditure, Village Funds also have a negative and insignificant effect on village expenditure, while the Allocation of Village Funds has a positive and significant effect on village expenditure. Additionally, the flypaper effect is present in the region. The limitations of this study lie in its limited geographic scope and sample size, covering only three villages over a six-year period. Furthermore, this study only considers financial variables and does not take into account non-financial factors such as the capacity of village officials or community participation. Therefore, it is recommended that future researchers expand the scope of their study areas.

References

Arfah, N. (2021). Pengaruh Transfer Fiskal dan Dana Desa terhadap Ketimpangan Pendapatan di Indonesia (Tesis, Universitas Hasanuddin). https://repository.unhas.ac.id/view/year/2021.html

Badan Pusat Statistik. (2021). Kecamatan Karang Baru dalam angka 2021. BPS Kabupaten Aceh Tamiang.

Hajri, R., & Razak, L. A. (2023). Pengaruh Alokasi Dana Desa dan Pendapatan Asli Desa terhadap Belanja Desa pada Desa Buhung Bundang Kecamatan Bontotiro Kabupaten Bulukumba. Tangible Journal, 8(1), 64–71. https://doi.org/10.53654/tangible.v8i1.341

Hartati, W., & Taufik, T. (2020). Analisis Flypaper Effect pada Belanja Desa di Kabupaten Siak. Current: Jurnal Kajian Akuntansi dan Bisnis Terkini, 1(2), 329–348. https://doi.org/10.31258/jc.1.2.329-348

He, I. T., Zhang, J., & Li, Y. (n.d.). Public choice theory and overcriminalization

He, W., Zhang, J., & Li, Y. (2020). Public choice theory and its application in public policy analysis. Journal of Public Administration Research, 12(4), 45–58.

Ii, B. A. B. (2020). Bab II landasan teori 2.1. (77), 6–14.

Ii, M. (2020). The application of public choice theory in local governance: A case study of village budgeting in Indonesia. Journal of Rural Development Studies, 8(2), 112–125.

Ina, R. A. A., Taen, S., & Eriswanto, E. (2022). Pengaruh Pendapatan Asli Desa, Dana Desa dan Alokasi Dana Desa terhadap Belanja Desa (Studi Kasus Desa-Desa di Kecamatan Palabuhanratu). Jurnal Akuntansi Kompetif, 5(3), 293–301.

Jurnal, J., et al. (2025). JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi). JIMEA, 9(1), 870–890.

Observer, P., Penelitian, J., & Publik, A. (2022). Jurnal Penelitian dan Analisis Publik, 2(06), 108–116.

Permendagri Nomor 37 Tahun 2007 tentang Pedoman Pengelolaan Keuangan Desa Pasal 18 Ayat (1).

Swasito, A. P. (2021). Apakah fenomena flypaper effect asimetris terjadi pada kebijakan belanja pemerintah daerah? Jurnal Kebijakan Fiskal dan Daerah, 6(2), 72–80.

Undang-Undang Nomor 6 Tahun 2014 tentang Desa.

Undang-Undang Nomor 60 Tahun 2014 tentang Dana Desa yang Bersumber dari Anggaran Pendapatan dan Belanja Negara.

Undang-Undang Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa.

Yusifa, M. F., & Universitas Negeri Surabaya. (2014). Strategi pengelolaan pendapatan asli desa dalam meningkatkan pembangunan Desa Pandanarum Kecamatan Pacet Kabupaten Mojokerto . Universitas Negeri Surabaya.

Published
2025-06-30
How to Cite
[1]
Ade Sabila, Afrah Junita, and Agustina Nurul Fajriah, “ANALISIS PENGARUH PENDAPATAN ASLI DESA, DANA DESA, DAN ALOKASI DANA DESA TERHADAP BELANJA DESA : FENOMENA FLY PAPER EFFECT”, JMAS, vol. 6, no. 3, pp. 173 - 190, Jun. 2025.
Section
Articles

Most read articles by the same author(s)

1 2 > >>