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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Maryam Kadingo
Universitas Gorontalo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Kontribusi PAD dan Efektivitas Pengelolaan Aset Daerah terhadap Kemandirian Fiskal Pemerintah Daerah: Studi Kabupaten/Kota Provinsi Gorontalo Saprudin Saprudin; Maryam Kadingo
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.7489

Abstract

This study aims to empirically analyze the effect of Locally-Generated Revenue (PAD) contribution and the effectiveness of regional asset management on the fiscal independence of local governments in the regencies and cities of Gorontalo Province for the 2020–2025 period. This research uses an explanatory quantitative approach with a total sampling technique, generating 36 panel data observations from 6 regencies/cities. Secondary data was sourced from the Local Government Financial Reports (LKPD) and analyzed using multiple linear regression with the help of SPSS. The results show that partially, the contribution of PAD has a positive and significant effect on fiscal independence, indicating that an increase in PAD can strengthen financial capacity and reduce regional dependence on central government transfer funds. Conversely, the effectiveness of regional asset management does not have a significant effect on fiscal independence, as asset utilization is still predominantly oriented towards public services rather than economic value creation. Simultaneously, PAD and the effectiveness of regional asset management have a significant effect on fiscal independence. The conclusion of this study emphasizes that to achieve optimal fiscal independence, local governments not only need to maximize the potential of PAD revenue but must also transform regional asset management to become more productive and economically valuable.
Co-Authors ., Saprudin