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Beyond Administrative Compliance: Evaluating General Allocation Fund Policy Implementation in Boven Digoel, Indonesia
Scopus Q3 Publication

Beyond Administrative Compliance: Evaluating General Allocation Fund Policy Implementation in Boven Digoel, Indonesia Beyond Administrative Compliance: Evaluating General Allocation Fund Policy Implementation in Boven Digoel, Indonesia

International Journal of Advances in Engineering and Management International Journal of Advances in Engineering and Management, 2026

Authors

Sengkey Stenly Stery Dikens, Ngarawula Bonaventura, Effendy Rochmad

Source / Journal

International Journal of Advances in Engineering and Management

Citations
0
Downloads
10
Indexed Tier
Scopus Q3

Fiscal decentralization through the General Allocation Fund (DAU) is an important instrument for reducing the fiscal capacity gap between regions and supporting the provision of public services. However, administrative compliance in managing fiscal transfers does not necessarily result in adequate financing and equitable distribution of benefits, particularly in remote areas with high service costs. This study aims to evaluate the management of the DAU in Boven Digoel Regency and explain the fac...

Fiscal decentralization through the General Allocation Fund (DAU) is an important instrument for reducing the fiscal capacity gap between regions and supporting the provision of public services. However, administrative compliance in managing fiscal transfers does not necessarily result in adequate financing and equitable distribution of benefits, particularly in remote areas with high service costs. This study aims to evaluate the management of the DAU in Boven Digoel Regency and explain the fac...