Analysis of Discretionary Fund Misrepresentation Through The Apbd in The 2024 Simultaneous Regional Elections

Isnan, Murdiansyah, Slamet, Slamet ORCID: https://orcid.org/0000-0001-5583-5425 and Misbahul, Munir ORCID: https://orcid.org/0000-0003-3344-6845 (2025) Analysis of Discretionary Fund Misrepresentation Through The Apbd in The 2024 Simultaneous Regional Elections. Presented at Call for Papers: International Conference KRA XII 2025!Empowering the Future of Education and Research: The Nexus of AI, Ethics, and Sustainability, 2-3 Juni 2025, Universitas Airlangga Surabaya.

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Abstract

This study aims to analyze and investigate the possibility of misappropriation of discretionary funds in the APBD and to obtain empirical evidence regarding the existence of regional financial capacity factors and political motives that influence the proportion of grant and social assistance spending funds ahead of the 2024 simultaneous regional elections. This study provides empirical evidence of whether there are possible indications of misuse of grant and social assistance budgets for the personal interests of regional heads ahead of the 2024 simultaneous regional elections. The population of this study is all district/city governments in Indonesia whose regional heads are entering the end of their term of office in 2023, namely 115 districts and 39 cities. The sampling method uses purposive sampling, with the following criteria: BPK audited financial reports, regions not implementing postponed or follow-up regional elections, and other complete financial data. The research data uses the comparative years 2022 (before) and 2023 approaching the simultaneous regional elections to see the increase (decrease) in the proportion of grant and social assistance spending budgets. This study found that there was no indication of misuse of grant funds or social assistance ahead of the 2024 simultaneous regional elections. Meanwhile, regional financial capacity factors (fiscal space) and political factors influenced the proportion of discretionary funds (grants and social assistance) ahead of the 2024 simultaneous regional elections.

Item Type:	Conference (Paper)
Keywords:	Discretionary fund, social assistance, grants, simultaneous regional elections, fiscal space
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150110 Governmental Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1503 Business and Management > 150399 Business and Management not elsewhere classified 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1503 Business and Management
Divisions:	Faculty of Economics > Department of Management
Depositing User:	Slamet Slamet
Date Deposited:	18 May 2026 14:57

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