Do you think the earnings reserve account and the dividend fund are the same thing?
They're not.

"...article IX, section 15 states: “All income from the permanent fund shall be deposited in the general fund unless otherwise provided by law." The phrase “unless otherwise provided by law” does not plainly allow the legislature to dedicate Permanent Fund income; the phrase appears to simply provide an alternative to depositing the income into the general fund. And this is precisely what the legislature has done by creating the unique earnings reserve: (1) an account existing outside of the general fund; (2) appropriable by the legislature; (3) managed by APFC; (4) invested in income-producing assets; and (5) as the State argues, treated differently than other state revenues because of public expectations." P 21

So the earrings reserve is in APFC and most importantly, "(2) is appropriable by the legislature."
The dividend account is in DOR for the purpose of distributing dividends.