Liestiani, Annisa (2026) PENGARUH PENDAPATAN SEKTOR PERTAMBANGAN TERHADAP INDEKS PEMBANGUNAN MANUSIA DIMEDIASI OLEH REALISASI BELANJA PUBLIK PEMERINTAH DAERAH: STUDI DI PROVINSI KALIMANTAN TIMUR PERIODE 2015 - 2024. Tesis (S2) - thesis, Universitas Bakrie.
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Abstract
This study aims to evaluate the strategic role of the mining sector in supporting human development in East Kalimantan Province through the Natural Resource Revenue Sharing Fund (Dana Bagi Hasil Sumber Daya Alam – DBH SDA), with local government public expenditure serving as the fiscal transmission mechanism. The main focus of the study is to assess the extent to which increased regional fiscal capacity derived from the mining sector can be translated into budgeting decisions that effectively contribute to improvements in the Human Development Index (HDI). The study adopts a quantitative approach using panel data of districts and municipalities in East Kalimantan Province for the period 2015–2024. The analysis employs panel data regression and mediation testing to identify both direct and indirect effects of DBH SDA on HDI through public expenditure. Data processing and empirical analysis are conducted using EViews. The results indicate that mining-based DBH SDA has a positive and statistically significant effect on HDI. However, only health expenditure is found to partially mediate the relationship between DBH SDA and HDI, while capital expenditure and education expenditure do not demonstrate a significant mediating role. These findings suggest that increases in regional fiscal capacity from the mining sector are not automatically converted into improvements in human development outcomes without effective allocation of public spending. From a policy perspective, the findings imply that maximizing the contribution of the mining sector to human development requires more than increasing fiscal revenues alone. It critically depends on the quality of public expenditure management and prioritization. Therefore, strengthening outcome-oriented budgeting, particularly through prioritizing health expenditure, along with improving the quality of regional planning and budgeting processes is essential to ensure that mining-related fiscal revenues generate sustainable human development impacts.
| Item Type: | Thesis (Tesis (S2) - ) |
|---|---|
| Uncontrolled Keywords: | mining sector, natural resource revenue sharing, local public expenditure, human development index, EViews |
| Subjects: | Political Science > Local government Municipal government Thesis > Thesis (S2) Accounting > Public Sector Accounting |
| Divisions: | Fakultas Ekonomi dan Ilmu Sosial > Program Studi Magister Management |
| Depositing User: | Annisa Liestiani |
| Date Deposited: | 24 Feb 2026 07:18 |
| Last Modified: | 24 Feb 2026 07:18 |
| URI: | https://repository.bakrie.ac.id/id/eprint/13124 |
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