Special Allocation Fund DAK

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4. Special Allocation Fund DAK

According to Djalil 2014: 152 Spesial Allocation Fund DAK is intended to assist specific activities in certain areas which is a regional affairs and in accordance with national priorities, specifically to fund infrastructure and basic public services that have not reached a certain standard or to accelerate development areas. Based on UU No. 33 of 2004, the Special Allocation Fund is a fund of the state budget allocated to certain areas with the purpose to help fund special activities of regional affairs and in accordance with national priorities. In www.depkeu.djpk.go.id website DAK policy aims: 1 Priority areas to assist with the financial capacity below the national average, in order to fund activities rovision of physical infrastructure as basic public services which have a regional affairs. 2 Supporting the accelerated development of infrastructure in coastal areas and small islands, border areas with other countries, backward remote, areas prone to flooding landslides, as well as including the category of food security and tourism area. 3 Encouraging productivity improvements and expansion of employment opportunities, especially in rural economic diversification, through specific activities in agriculture, marine and fisheries, as well as infrastructure. 23 4 Improving access of the poor to basic services and basic infrastructure through specific activities in the field of education, health, and infrastructure. 5 Maintain and improve the quality of life, and prevent environmental damage, and reduce disaster risk through specific activities in the field of environment, accelerate the provision and increase the coverage and reliability of basic infrastructure services in a single integrated system through specific activities in the field of infrastructure . 6 Support the provision of infrastructure in the affected area expansion districts, cities, and provinces through specific activities in the field of governance infrastructure. 7 Improve the integration and synchronization of activities funded from DAK with activities funded from the budget of the Ministry Agency and activities funded from the budget. 8 Shifting gradual deconcentration and assistance funds are used to fund activities that have become regional affairs to DAK. Funds were diverted from the budget of Ministry of Public Works, the Ministry of National Education and the Ministry of Health. Utilization DAK investment activities directed at the development, procurement, improvement, and repair of physical infrastructure with long economic life, including the provision of supporting infrastructure. With the DAK 24 allocation is expected to affect the allocation of capital expenditures, as DAK tend to increase the fixed assets owned by the government to improve public services.

B. Previous Research