ANALYSIS OF THE EFFECTIVENESS OF GENERAL ALLOCATION FUND (DAU) MANAGEMENT IN IMPROVING THE QUALITY OF PUBLIC SERVICES IN SEMARANG CITY

Abstract

General Allocation Fund (DAU) is one of the crucial fiscal transfer instruments used by the central government to support regional financial independence and ensure minimum service standards in public services. However, in practice, the use of DAU in various regions, including Semarang City, still raises questions about its effectiveness in improving the quality of public services. This study aims to analyze the effectiveness of DAU management in Semarang City through an evaluation of its allocation, implementation, and impact on service outcomes. This study uses a qualitative approach with a case study method, data collection through interviews, documentation, and analysis of regional financial reports. The results of the study indicate that although DAU has contributed to the financing of mandatory public services such as education and health, there are still problems regarding the consistency of budget planning, the accuracy of program targets, and performance-based budgeting. The implications of this study indicate the need for better fiscal governance and monitoring mechanisms. This study provides theoretical contributions to fiscal decentralization and practical recommendations to improve the provision of regional public services.