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All Journal Jurnal Ilmiah Akuntansi Kesatuan
Wijaya, Erlangga
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Economics, Econometrics & Finance

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Fiscal Independence and Effectiveness of Regional Revenue on Human Development Index: A Path Analysis Wijaya, Erlangga; Tuah, Sunaryo N.; Tiawon, Harin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4491

Abstract

Human development is strongly influenced by regional fiscal capacity, particularly the management of local own-source revenue and fiscal independence. This study examines the direct and indirect effects of local own-source revenue and fiscal independence on the human development index. This study employs a quantitative method, using secondary data on local own-source revenue, fiscal ratios, and human development index indicators, and applies path analysis to estimate the relationships among the variables. Results show that local own-source revenue significantly and positively affects fiscal independence (β = 0.68), which in turn has a strong positive effect on the human development index (β = 0.52). Local own-source revenue also exerts a direct effect on the human development index (β = 0.32), yielding a total effect of 0.674 through fiscal independence. These findings underscore the strategic role of locally generated revenue and fiscal autonomy in promoting human development. Strengthening the management of local own-source revenue and enhancing fiscal governance can reduce reliance on intergovernmental transfers and accelerate inclusive development.
Co-Authors Tiawon, Harin Tuah, Sunaryo N.