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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA BAGI HASIL SERTA DANA ALOKASI KHUSUS TERHADAP KEMANDIRIAN DAERAH KABUPATEN PASER Jarkasih, Muhammad; Rochaida, Eny; Wahyuni, Sri
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/9s6z5t72

Abstract

This study aims to analyze the influence of Local Own-Source Revenue (PAD), Revenue Sharing Funds (DBH), and Special Allocation Funds (DAK) on the regional independence of Paser Regency. Based on the analysis results, it was found that PAD has a positive and significant effect on regional independence, meaning that the higher the PAD, the greater the level of regional independence. Conversely, DBH has a negative and significant effect, indicating the region’s dependence on fund transfers from the central government. Meanwhile, DAK has no significant effect on regional independence due to its nature of being tied to specific projects. The study suggests that the Paser Regency government optimize PAD through mapping local sector potential, digitizing regional financial systems, and maximizing regional assets. In addition, strengthening the role of Regional-Owned Enterprises (BUMD), advocating for fairer central government transfer policies, and ensuring well-targeted DAK management are also needed to enhance regional independence. Regular evaluation and monitoring using Key Performance Indicators (KPIs), along with improving the capacity of government officials, are expected to support more effective regional financial management.
Co-Authors A'ing Gung Abdul Gafur Abdullah, Rais Achmad Febryan Rawindra Adi Nugroho Adi Wijaya Adi Wijaya Agus Junaidi Agus Junaidi Agus Junaidi Aji Sofyan Effendi Anis Rachma Utary annis atika sari Apriyanti Apriyanti Arbayah Arbayah Ardi Paminto Ari Kesuma Dewi Arini Puspita Rusli Ayu susilawati Aziz, Gamal Abdul Azmitha Dwi Puteri Bisaidah, Bisaidah Budi Agustin Daru Yudanto Debby Robiansyah Desi Ratna Sari Diana Lestari Diana Lestari Diana Lestari Dimas Ardiansyah Dirga Lestari Dirga Lestasi AS Edyson Susanto Eka Agustina Eka Agustina, Eka Emmilya Umma Aziza Gaffar emmilya umma aziza gaffar Erwin Kurniawan Erwin Kurniawan A. Evarda Forwadi Ferry Diyanti Fitri Aulia Sari Fitria Rahayu Fitriadi Fitriadi Fitriana Sari Gafur Mas’ud, Abdul Gamal Abdul Aziz Gusti Noorlitaria Achmad Gusti Umi Kalsum Hendra Syaifuddin Heny Aprila Heri Kiswanto Herning Indriastuti Hida Elyana Ida Farida Vebriani Ida Oktapiyani Rahmayanti Iis Wulandari Ikmal, Ikmal Imanuel Jufri Indira Reisia Angun Indra Suyoto Kurniawan Irwan Gani Irwan Wahyudi Jarkasih, Muhammad Jiuhardi Jiuhardi Juliansayah, Juliansayah Juliansyah Juliansyah Juliansyah Roy Khairul Khairul La Ode Ilyas Leo Adi Saputra Lily Mulyati Marpuah Marpuah Masfah Masfah Masiku, Yakin May Sarah Meta Vonika Muhammad Awaluddin Muhammad Awaluddin Muhammad Taufik Muliati Muliati Mutmainnah Mutmainnah Nanik Ayu Purwandani NOVIA ANDRIANI AHNADI Novita Eka Sari Nur Rahman Ramadhany Al-Fatih Palimbunga, Yosia Desta Pepi Ameria Priyagus, Priyagus Purwo Hindarto Putri Pertiwi Putri, Jayanti Riana Rabiatul Adawiyah Rachmad Budi Suharto Rahcmad Budi Suharto Ratika Sari Ratna Wati Raudatun Nisa Rendra Saputra Rianti Rosita Rinda Sitinjak Risky Wulandari Risman Risman Rita Mayumi Robiansyah, Robiansyah Rudy Roma Dhani Rukman Rukman Sandy Sandy Sapda Bagus Hendri Yanto Sari, Febbi Alfrida Sari, Novita Eka Satria Abdillah Septian Amin Shelvi Marsela Silverawaty, Silverawaty Siti Aisyah Siti Amalia Siti Amalia Siti Habibur Roisa Solly Aryza Sri Wahyuni Suharto, Rahmad Budi Susanti Susanti Susanto, Edyson Theresia Militina TRI SUTRISNO Trisna Wati Wafiqah, Nur Warsilan Warsilan Warsilan Warsilan Warsilan Warsilan, Warsilan Yakin Masiku Yana Ulfah Yoga Adi Saputra Zainal Ilmi Zuriatin Mawa