SUPRAYTINO, Aisha Faustina (2024) Analysis Of The Factors Influencing Village Independence In Banyumas Regency: The Impact Of Village Original Income, Allocation Of Village Funds, and Distribution Of Local Tax And Local Levies. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Village independence is crucial for fostering democratic governance at the local level, developing infrastructure, and strengthening the local economy. Financial factors play a significant role in determining the level of independence in a village. Villages receive additional transfer funds from the central government to enhance their original income (PADes) and potentially adjust the structure and model of the Village Revenue and Expenditure Budget. This study focused on villages in Banyumas Regency and aimed to analyze the factors influencing village independence, specifically examining the impacts of Village Original Income, Allocation of Village Funds, and Distribution of Local Tax and Local Levies. The research titled "Analysis of the Factors Influencing Village Independence in Banyumas Regency: The Impacts of Village Original Income, Allocation of Village Funds and Distribution of Local Tax and Local Levies" sought to provide insights into the key determinants of village independence in this region The methodology employed in this study is a quantitative approach, which involves testing hypothesis by examining the relationships between variables. The study relies on secondary data, specifically Financial Reports of the Villages. Purposive sampling was used to select the sample from Villages in Banyumas Regency for the period of 2021-2023. The data was analyzed using Regression Analysis, which leverages sophisticated analytical techniques facilitated by Eviews 12. This approach enables the study to systematically examine the influence of various factors on village independence and provide a comprehensive understanding of the relationships between these variables. The findings of this study indicate that Village Original Income has a positive influence on village independence, whereas the Allocation of Village Funds and Distribution of Local Tax and Levies have negative impacts. These results suggest that there is a need to enhance transparency and accountability in the management of village resources and Village Original Income to reduce dependency on government transfer funds and increase the level of village independence in Banyumas Regency. This implies that optimizing the utilization of village resources and Village Original Income can contribute to the attainment of higher levels of autonomy and self-sufficiency for the villages in the region.

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