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Saoda Tharob
Universitas Malikussaleh

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THE EFFECT OF REGIONAL REVENUE, BALANCING FUNDS, AND OTHER REVENUES ON THE FINANCIAL INDEPENDENCE OF PROVINCIAL GOVERNMENTS IN EASTERN INDONESIA Saoda Tharob; Muttaqien; Wardhiah; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 3 (2027): January - ON PROGRESS
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22728735

Abstract

This study aims to determine the influence of Regional Revenue, Balancing Funds, and Other Revenues on Regional Financial Independence in the Eastern Region of Indonesia for the 2021–2025 period. This study uses a quantitative method with secondary data obtained from the Directorate General of Fiscal Balance of the Ministry of Finance. The population consisted of the 12 provincial governments of Eastern Indonesia, producing 60 panel data observations (12 provinces × 5 years) selected through purposive sampling. Data analysis was carried out using panel data regression with the Random Effect Model (REM), which was selected based on the Chow, Hausman, and Lagrange Multiplier tests. The results of the study show that Regional Revenue and Balancing Funds do not have a significant effect on Regional Financial Independence, while Other Revenues have a positive and significant effect on Regional Financial Independence. This research shows that the optimization of regional revenue sources, particularly other legitimate revenues, needs to be improved to strengthen regional financial independence in the Eastern Region of Indonesia.
Co-Authors Muttaqien Wardhiah, Wardhiah Zulfan