Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Economics Research and Policy Studies
Dersanala, Dewi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Determinan kemandirian keuangan daerah: Peran pendapatan asli daerah, tax effort, dan belanja modal di Jawa Tengah (2019–2023) Dersanala, Dewi
Journal of Economics Research and Policy Studies Vol. 6 No. 1 (2026): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v6i1.2200

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD), tax effort, and capital expenditure on the level of regional financial independence of regencies/cities in Central Java Province during 2019–2023. This study employed a quantitative approach using secondary data obtained from the Directorate General of Fiscal Balance, Statistics Indonesia, and official local government websites. The sample was selected using a total sampling technique, yielding 175 observations across 35 regencies/cities over five years. The data were analyzed using panel data regression. The stages of analysis included descriptive statistical analysis, model selection tests, classical assumption tests, and hypothesis testing. The results show that PAD and tax effort have a positive, significant effect on regional financial independence. In contrast, capital expenditure has a negative and significant effect on the level of regional financial independence of regencies/cities in Central Java Province. These findings support stewardship theory, which explains that effective regional financial management can improve regional fiscal independence.
Co-Authors