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All Journal Al-Kharaj: Journal of Islamic Economic and Business
Repia Nirmala Putri
Universitas Jenderal Achmad Yani
Economics, Econometrics & Finance

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The Influence of the Effectiveness of Local Revenue and Regional Expenditure Management on Regional Financial Independence with Economic Growth as a Moderating Variable (Study on Regencies/Cities in West Java Province for the 2020-2024 Period) Repia Nirmala Putri; Raden Budi Hendaris
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9533

Abstract

This article's main goal is to investigate how well local revenue works and how regional spending is managed, and how they affect financial independence in West Java's local areas, also considering how economic growth plays a moderating role in the regencies and cities. This research focuses on the 27 local governments, including regencies and cities, within West Java Province, covering a period from 2020 through 2024. This research uses a numerical method, specifically multiple linear regression, using information already gathered from sources such as the Budget Execution Report, the Statistics Indonesia, and West Java Open Data. The research indicates that when local revenue performs well, it greatly helps regional financial independence. However, the way regional spending is handled does not seem to affect financial independence in any noticeable way. The implication of this is that despite efforts to manage regional spending, it hasn't yet directly boosted the regions' financial independence. Moreover, the rate of economic growth does not change this connection, meaning it neither strengthens nor weakens it. The study points out that making local revenue work well is the most important thing for boosting financial independence for local governments in West Java.
Co-Authors R.Budi Hendaris