Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Saputra, Dellen
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Khusus Terhadap Kemandirian Keuangan Daerah Kabupaten dan Kota di Provinsi Jawa Tengah Periode 2022-2024 Saputra, Dellen; Maryono, Maryono
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.4896

Abstract

This study aims to investigate the influence of Regional Original Revenue (PAD) and Special Allocation Funds (DAK) on the financial independence of regencies and cities in Central Java Province during the 2022–2024 period. Regional financial independence is a key indicator for assessing a local government's capability to fund its administrative operations without relying on central government transfers. Employing a quantitative research design, the study utilizes secondary data sourced from the official website of the Directorate General of Fiscal Balance (DJPK). A total of 35 regencies and cities were selected purposively as the sample. The analysis was conducted using panel data regression with a Fixed Effect Model approach, alongside classical assumption tests. All data processing and analysis were carried out using the EViews 12 software. Research findings reveal that locally generated revenue (PAD) exerts a positive and statistically significant impact on regional fiscal independence, with a regression coefficient of 0.234 and a significance level below 5%. In contrast, the Special Allocation Fund (DAK) demonstrates a negative and significant effect, indicated by a coefficient of -0.167. This suggests that excessive reliance on DAK tends to reduce a region’s fiscal autonomy. These findings underscore the strategic importance of optimizing PAD as a key driver for strengthening sustainable fiscal decentralization.
Co-Authors Maryono Maryono