<![CDATA[Government financial performance is important for fiscal capacity and sustainable regional development, particularly where revenue mobilization and industrial contributions vary across provinces. This study examines the association of government revenue relative to gross domestic product (GDP) and industrial value added with government financial performance across Indonesian provinces within the Sustainable Development Goals (SDGs) framework. Using a quantitative approach, the study analyzes 170 province-year observations from 2019–2023 using panel data regression analysis. Government financial performance is proxied by the regional financial independence ratio, while the explanatory variables are government revenue-to-GDP and manufacturing value added-to-GDP. The results show that government revenue and industrial value added are positively associated with government financial performance (B = 46.962, p 0.001; B = 2.312, p 0.001), with industrial value added having the larger standardized coefficient (b = 0.446 vs. b = 0.271). The model reports R² = 0.191 and adjusted R² = 0.181. These findings highlight the potential importance of domestic resource mobilization and productive industrial capacity for subnational fiscal resilience in Indonesia.]]>
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