IMPLEMENTATION AND IMPACT FISCAL DECENTRALIZATION OF POVERTY IN SOUTH KALIMANTAN PROVINCE

The purpose of this study was to examine and analyze implementation and Impact fiscal decentralization of poverty in South KalimantanProvince through economic growth and absorbed workforce. This study used panel data from 13 Districts/Cities in South Kalimantan Province in 2005 – 2016. The research used the simultaneous model with Two-Stage Least Squared (TSLS) method. The research results of stage 1 with REM lag (-3) model showed that the effect of the degree of fiscal decentralization and private investment on economic growth was simultaneously significant and partially only the degree of fiscal decentralization had a significant effect with the negative direction of relationship at α = 5%, while the research results of stage 2 with the PLS lag (-3) model showed that the economic growth and absorbed workforce simultaneously had significant effect on poverty and the economic growth partially had significant effect on α = 5% with negative direction and the absorbed workforce produced significant effect on α = 5% with the positive direction of relationship.