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Abstract: Special allocation fund is one of the state budget allocations to assist certain regions in driving development, especially health development. One of the ways to measure health development is the under-five mortality rate. The under-five mortality rate in Aceh Province from 2010 to 2019 showed a downward trend but nationally it is ranked eighth out of 34 provinces in Indonesia. The purpose of this study is to estimate the effect of special allocation fund for health and sanitation on under-five mortality in Aceh Province. The data are time series data from 2010 to 2019 and cross section data are 23 districts/cities. The best model to analyze this research is Fixed Effects Model. The results showed that special allocation fund for sanitation and income per capita had a positive effect on under-five mortality because sanitation funds were not properly used, namely poor households and income per capita did not represent low-income residents. The results also showed that the special allocation fund for health, mean years of schooling, and number of midwives have a negative effect where any increase in these variables would reduce under-five mortality. |
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