Evaluation of Contribution and Distribution of Special Allocation Fund (DAK) Physical Assignment Thematic of Sustainable Economic Infrastructure Provision

Abstract

Field implementation of the Special Allocation Fund (DAK) Assignment, especially the thematic of Sustainable Economic Infrastructure Provision in 2021 from the local government's point of view, is a significant matter because it is related to development priorities achievement, especially during the COVID-19. Concerning the need for information on the spatial distribution of the DAK allocation for Physical Assignment, especially the Thematic of Sustainable Economic Infrastructure Provision (PIEB) for the 2021 fiscal year, it is necessary to carry out a series of spatial analyzes showing the distribution of the DAK Physical allocation and its contribution to regional development using a budget comparison approach. Spatial analysis was carried out for mapping: 1) The contribution and role of the DAK Physical allocation to the local government budget in 2021; 2) Contribution of DAK Physical Assignment allocation of PIEB to the local government budget in 2021; 3) Contribution of DAK Physical Assignment allocation of PIEB (Small and Medium Industries (IKM), Roads, Tourism, and the Environment) to the local government budget in the fiscal year of 2021. In general, regions with a high category of DAK Physical contributions are dominated by provinces in the Eastern Region of Indonesia. On average, the DAK Physical Assignment allocation of Sustainable Economic Infrastructure Provision contributes 0.5% to the Provincial Budget. It is necessary to monitor and evaluate the implementation of DAK Physical for the Sustainable Economic Infrastructure Provision and improve coordination between institutions, both at the central and regional levels.Pelaksanaan di lapangan Penugasan Dana Alokasi Khusus (DAK), khususnya tema Penyediaan Infrastruktur Ekonomi Berkelanjutan tahun 2021 dilihat dari sudut pandang pemerintah daerah, menjadi hal yang signifikan karena terkait dengan pencapaian prioritas pembangunan, terutama di masa pandemi COVID-19. Sehubungan dengan kebutuhan informasi sebaran spasial alokasi DAK Penugasan Fisik, khususnya Tematik Penyediaan Infrastruktur Ekonomi Berkelanjutan (PIEB) tahun anggaran 2021, perlu dilakukan serangkaian analisis spasial yang menunjukkan sebaran alokasi DAK tersebut. DAK Alokasi fisik dan kontribusinya terhadap pembangunan daerah menggunakan pendekatan perbandingan anggaran. Analisis spasial dilakukan untuk pemetaan: 1) Kontribusi dan peran alokasi fisik DAK terhadap APBD tahun 2021; 2) Kontribusi alokasi Penugasan Fisik DAK PIEB ke APBD tahun 2021; 3) Kontribusi alokasi DAK Penugasan Fisik PIEB (IKM), Jalan, Pariwisata, dan Lingkungan Hidup) pada APBD tahun anggaran 2021. Secara umum, daerah dengan kategori DAK Fisik tinggi kontribusinya didominasi oleh provinsi-provinsi di Kawasan Timur Indonesia. Rata-rata, alokasi DAK Penugasan Fisik Penyediaan Infrastruktur Ekonomi Berkelanjutan berkontribusi 0,5% terhadap APBD Provinsi. Perlu dilakukan pemantauan dan evaluasi pelaksanaan DAK Fisik Penyediaan Infrastruktur Ekonomi Berkelanjutan dan peningkatan koordinasi antar lembaga, baik di pusat maupun di daerah.