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All Journal Jurnal Ilmiah Akuntansi Kesatuan
Sunaryo N. Tuah
Univeritas Palangka Raya, Indonesia
Economics, Econometrics & Finance

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Fiscal Independence and Effectiveness of Regional Revenue on Human Development Index: A Path Analysis Erlangga Wijaya; Sunaryo N. Tuah; Harin Tiawon
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4491

Abstract

Human development is strongly influenced by regional fiscal capacity, particularly the management of local own-source revenue and fiscal independence. This study examines the direct and indirect effects of local own-source revenue and fiscal independence on the human development index. This study employs a quantitative method, using secondary data on local own-source revenue, fiscal ratios, and human development index indicators, and applies path analysis to estimate the relationships among the variables. Results show that local own-source revenue significantly and positively affects fiscal independence (β = 0.68), which in turn has a strong positive effect on the human development index (β = 0.52). Local own-source revenue also exerts a direct effect on the human development index (β = 0.32), yielding a total effect of 0.674 through fiscal independence. These findings underscore the strategic role of locally generated revenue and fiscal autonomy in promoting human development. Strengthening the management of local own-source revenue and enhancing fiscal governance can reduce reliance on intergovernmental transfers and accelerate inclusive development.
Economic and Fiscal Determinants of Regional Own-Source Revenue: Evidence from Kapuas Regency (2015–2024) Yaya; Sunaryo N. Tuah; Benius
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4514

Abstract

In Indonesia's fiscal decentralization framework, many local governments face ongoing challenges in achieving stable and adequate regional revenues despite having greater autonomy to manage economic potential. This study provides an empirical analysis of economic, demographic, and fiscal factors influencing regional own-source revenue during the period 2015–2024. Using time series data and a multivariate regression method, the research examines the effects of gross regional domestic product, population size, number of restaurants, and government spending on regional own-source revenue. Data were obtained from official statistical publications and regional fiscal reports and supported by national-level literature to strengthen contextual interpretation. The findings indicate that economic growth, demographic expansion, and government expenditure have significant impacts on regional own-source revenue, while the restaurant sector also contributes positively as a potential source of revenue enhancement. The study recommends intensifying tax collection, optimizing the role of the restaurant sector, and improving the strategic allocation of government expenditure to strengthen revenue capacity. It further highlights the importance of adaptive fiscal strategies in response to economic transformation and evolving regulatory frameworks over the past decade.
Co-Authors Benius Erlangga Wijaya Harin Tiawon Yaya