Pengaruh Dana Bagi Hasil Migas Terhadap Tingkat Kemiskinan Melalui Belanja Daerah Pada Kabupaten Bojonegoro Tahun 2017-2024

Abstract

This research is motivated by the existence of a gap in conditions, where Bojonegoro Regency as one of the oil and gas producing regions in Indonesia still faces a relatively high poverty rate. The large amount of oil and gas revenue sharing funds provides adequate fiscal capacity for local governments to finance regional expenditures, but the high expenditure allocation has not been fully able to reduce poverty levels optimally. This study aims to determine whether there is an effect of oil and gas revenue sharing funds on poverty levels through regional expenditures in Bojonegoro Regency in 2017-2024. This study uses a quantitative approach with an associative research type, using secondary time series data obtained from the State Budget (APBN), Regional Budget (APBD), and official publications of BPS. Data analysis was carried out using the path analysis method and the Sobel test using an analytical calculator, which began with a classical assumption test and continued with a hypothesis test. The results of the study indicate that oil and gas revenue sharing funds have no significant effect on regional expenditures, oil and gas revenue sharing funds have no significant effect on poverty levels, regional expenditure has a significant effect on poverty levels, and regional expenditure cannot mediate the effect of oil and gas revenue sharing funds on poverty levels. This finding shows that Bojonegoro Regency has not prioritized the receipt of oil and gas revenue sharing funds directly for programs oriented towards poverty alleviation, so that a regional expenditure allocation policy is needed that prioritizes productive expenditure and is oriented towards poverty alleviation.