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All Journal Journal of Consumer Science Journal of Consumer Sciences Quantitative Economics and Management Studies Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA)
Fahira, Annisa
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Journal : Quantitative Economics and Management Studies

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Determinants of Local Government Financial Sustainability: The Mediating Role of Reserve Funds Fahira, Annisa; Qadri, Resi Ariyasa
Quantitative Economics and Management Studies Vol. 6 No. 5 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4079

Abstract

This study examines the influence of regional dependence, capital expenditure productivity, and regional investment intensity on regional financial sustainability, with the establishment of reserve funds as a moderating variable. Using panel data from the provinces of Aceh and Papua from 2016 to 2022, the research applies quantitative methods through multiple regression analysis and Moderated Regression Analysis (MRA). The findings reveal that high regional dependence negatively affects financial sustainability, while productive capital expenditure and strong investment intensity contribute positively. Moreover, the presence of reserve funds significantly moderates these relationships strengthening positive effects and weakening negative impacts. These results highlight the importance of balanced financial autonomy and strategic fiscal management in achieving sustainable regional development. The implications suggest that local governments should prioritize increasing financial independence, optimize capital expenditures, and develop reserve funds to enhance fiscal resilience
Co-Authors Adrilla Nazara, Teungku Alfian Anhar Firdaus, Anhar Azaria, Putri Syaikah Azzahra, Rahma Mariana Mariana Moh. Djemdjem Djamaludin Muhammad Arifai Pranala, Yoki Qadri, Resi Ariyasa Radhiyullah Armi Rivaldy Ryanda Saputra, Ryanda Safarida, Nanda Silvia, Intan