Analisis Retribusi Kesehatan, Retribusi Persampahan, Belanja Kesehatan dan Belanja Lingkungan Hidup dalam Meningkatkan Indeks Pembangunan Manusia (Studi Empiris pada Kabupaten atau Kota di Pulau Sumatera Periode Tahun 2020-2021)

Arsy, Fatan Rasula and , Andy Dwi Bayu Bawono, S. E., M. Si., Ph. D. (2025) Analisis Retribusi Kesehatan, Retribusi Persampahan, Belanja Kesehatan dan Belanja Lingkungan Hidup dalam Meningkatkan Indeks Pembangunan Manusia (Studi Empiris pada Kabupaten atau Kota di Pulau Sumatera Periode Tahun 2020-2021). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The Human Development Index (HDI) is an index composed of three dimensions wich are health, education and living standards. Health quality have a role in improving HDI. This research focuses on the health dimension. Local governments have the regional autonomy to make financial management policies in order to increase the Human Development Index in their regions. The purpose of this study is to examine and analyze Health Retribution, Waste/Cleanliness Retribution, Health Expenditure and Environmental Expenditure in increasing the Human Development Index in Regencies or Cities on the Island of Sumatra for the 2020-2021 Period. This type of research is quantitative research with independent variables wich are Health Retribution, Waste/Cleanliness Retribution, Health Expenditure, Environmental Expenditure and the dependent variable is Human Development Index. This study uses data from the Regional Revenue and Expenditure Budget Realization Report (APBD). The population in this study were all districts or cities on the island of Sumatra. The sampling technique used purposive sampling method. The available data is carried out classical assumption test and then hypothesis testing using multiple linear regression. The results showed that the health retribution has a t value of 0.512 (t count) < 1.973 (t table) and a significance value of 0.609 > 0.05. It means that H1 is rejected, so it can be concluded that health retribution has no effect on Human Development Index (HDI). Waste/cleanliness retribution has a t-value of 5.449 (t count) > 1.973 (t table) and a significance value of 0.000 < 0.05. It means H2 is accepted, so it can be concluded that waste/cleanliness retribution has a positive effect on the Human Development Index (HDI). Health expenditure has a t value of 0.422 (t count) < 1.973 (t table) and a significance value of 0.673 > 0.05. It means that H3 is rejected, so it can be concluded that health expenditure has no effect on the Human Development Index (HDI). Environmental expenditure has a t value of 1.385 (t count) < 1.973 (t table) and a significance value of 0.168 > 0.05. It means that H4 is rejected, so it can be concluded that environmental expenditure has no effect on the Human Development Index (HDI).

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Health Retribution, Waste/Cleanliness Retribution, Health Expenditure, Environment Expenditure, Human Development Index
Subjects: H Social Sciences > HC Economic Development
H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > Kebijakan Fiskal
H Social Sciences > HJ Public Finance > APB Pemerintah
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: FATAN RASULA ARSY
Date Deposited: 11 Aug 2025 07:03
Last Modified: 11 Aug 2025 07:03
URI: http://eprints.ums.ac.id/id/eprint/137429

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