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MBIA
Published by Universitas Bina Darma
ISSN : 20865090     EISSN : 26558262     DOI : https://doi.org/10.33557/mbia
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
The MBIA Journal is dedicated to the development, promotion and understanding of management, business, finance and accounting in their widest sense. The main objective is to provide an online forum to disseminate findings of research in the fields of management, business, finance and accounting worldwide. The MBIA Scientific Journal was published in collaboration between the Faculty of Economics (FE) with the Integrated Scientific Journal (JIT-UBD) and the Directorate of Research and Community Service (DRPM) Bina Darma University. p-ISSN: 2086-5090 e-ISSN: 2655-8262. The paper will be checked for plagiarism using Turnitin. The journal published three times a year that is in April, August and December. Focus and Scope The editorial board welcomes original submissions in Indonesia and English. The number of words for a research article should preferably be between 5,000 and 8,000. The following are some of the topical areas (but not limited to) relevant to the journal: Management: Human Capital Human resource management Financial management Operational management Marketing management Strategic management Business : Business development Small business enterprise Business and economic education Business law e-business Finance: Behavioural finance Efficiency of stock and foreign exchange markets International parity conditions Valuation of securities Mergers and acquisitions Cost of capital and capital budgeting Modelling time-varying volatility of financial assets Time-varying correlations, betas and copulas Market microstructure Islamic finance Accounting: Financial reporting and international financial reporting standards Public sector accounting and auditing Corporate governance Audit expectation gap Market for audit services Determinants of job satisfaction of accounting academics Determinants of various disclosures in company annual reports Earnings management Auditing standards
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 228 Documents
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Impact of Agricultural Productivity on Small Farmers' Financial Wellbeing: The Role of Microfinance Utami, Novia; Sitanggang, Marsiana Luciana
MBIA Vol. 23 No. 2 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v23i2.3214

Abstract

This study aims to explore the impact of agricultural productivity on farmers' financial wellbeing in Indonesia and the moderating role of microfinance in this relationship. The findings reveal that microfinance has a significant positive impact on farmers' financial wellbeing. Access to microfinance services allows farmers to obtain the necessary credit to invest in high-quality agricultural inputs, such as seeds, fertilizers, and modern equipment, which, in turn, enhances agricultural productivity and farmers' income. Additionally, increased agricultural productivity is significantly positively correlated with financial wellbeing. Higher productivity leads to greater crop yields and increased income from the sale of agricultural products. However, the study also finds that microfinance does not significantly moderate the relationship between agricultural productivity and financial wellbeing. This indicates that while microfinance contributes directly to financial wellbeing, it does not substantially enhance the effect of agricultural productivity on financial outcomes. Other factors, such as market access, infrastructure, and training, may play a more significant role in influencing this relationship.
Faktor yang Menciptakan Keputusan Pembelian Online pada Bukalapak Rustanto, Alfonsus Rendy; Octavia, Ayu Nurafni
MBIA Vol. 23 No. 2 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/6q0rg698

Abstract

The large number of companies offering online sales has resulted in very tight online business competition. Based on the Top Brand Index online buying and selling in 2021-2023, purchases at Bukalapak tended to decline from 9.5% in 2021 to 8.1% in 2022 and even lower to 4.7% in 2023, so that through this study we will analyze the influence of social media, trust and perceived benefits on online purchasing decisions at Bukalapak in Semarang City. The population of this study is consumers who buy products online at Bukalapak. The type of data used is primary data. The data collection method uses a questionnaire. While the analysis technique used is multiple regression analysis. The results of the analysis show that social media has been shown to have a positive and significant effect on purchasing decisions. trust has been shown to have a positive and significant effect on purchasing decisions. perceived benefits have been shown to have a positive and significant effect on purchasing decisions. Based on simultaneous tests, it shows that social media, trust, and perceived benefits have an effect on purchasing decisions together. And the coefficient of determination value shows that the influence of social media, trust, and perceived benefits on purchasing decisions is 75.2% while the remaining 24.8% is influenced by other factors outside this study
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Pengguna pada E-Wallet DANA: Kepercayaan, Kemudahan dan Fitur Pelayanan Cahyani, Alya Takwarina; Tjahjaningsih, Endang; Wirasati, Wahyu
MBIA Vol. 23 No. 2 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/vmg5hz72

Abstract

E-wallet or digital wallet is an application for users to store money and carry out various financial transactions via mobile devices. A practical online payment method is a digital wallet, which allows customers or users to make payments flexibly without limits but still gets complaints from users. This research was conducted to analyze the influence of trust, convenience and service features on DANA e-wallet users decision making. Data was obtained through a questionnaire distributed to a sample of 100 DANA e-wallet user respondents in Semarang City. The data collection methods used were questionnaires distributed directly and Google Form. Descriptive analysis in this research uses Likert Scale. The analysis technique uses multiple linear regression analysis using the SPSS version 27 program by testing validity, reliability, coefficient of determination, simple and multiple regression, significance of F test and T test. Based on the results of T test, it shows that all variables are trust, convenience and service features influence the decisions of DANA e-wallet users. Then, based on the results of F test, it shows that all variables, namely trust, convenience and service features, influence the decisions of DANA e-wallet service users. Simultaneously, these three factors complement each other and create a positive experience for users. Keywords: Trust, Convenience, Service Features and User Decisions.   Abstrak E-wallet atau dompet digital adalah aplikasi pengguna menyimpan uang secara dan melakukan berbagai transaksi keuangan melalui perangkat mobile. Merupakan metode pembayaran online yang praktis adalah dompet digital, yang memungkinkan pelanggan atau pengguna melakukan pembayaran secara fleksibel tanpa batas namun masih memperoleh keluhan dari pengguna. Penelitian ini dilakukan guna menganalisis pengaruh kepercayaan, kemudahan dan fitur pelayanan terhadap pengambilan keputusan pengguna e-wallet DANA. Data diperoleh melalui kuesioner yang disebarkan kepada sampel sebanyak 100 responden pengguna e-wallet DANA di Kota Semarang. Metode pengumpulan data  yang  dipergunakan yaitu  kuesioner disebar secara langsung dan Google Form. Analisis  deskriptif  dalam  penelitian  ini  mempergunakan  Skala  Likert. Teknik  analisis menggunakan analisis regresi linier berganda dengan menggunakan program SPSS versi 27 dengan melakukan uji validitas, reliabilitas, koefisien determinasi, regresi sederhana dan berganda, signifikansi uji F dan uji T. Berdasarkan hasil uji t menunjukkan bahwa seluruh variabel yaitu kepercayaan, kemudahan dan fitur pelayanan berpengaruh terhadap keputusan pengguna e-wallet DANA. Kemudian berdasarkan hasil uji F menunjukkan bahwa seluruh variabel yaitu kepercayaan, kemudahan dan fitur pelayanan berpengaruh terhadap keputusan pengguna layanan e-wallet DANA. Secara simultan, ketiga faktor ini saling melengkapi dan menciptakan pengalaman positif bagi pengguna. Kata kunci: Kepercayaan, Kemudahan, Fitur Pelayanan dan Keputusan Pengguna.
Persepsi Manfaat, Persepsi Kemudahan, dan Persepsi Risikoterhadap Minat Penggunaan E-wallet di moderasi Fitur Layanan Ningsih, Nurul Hutami; Fahmi, Muhammad; Asterina, Fenty; Sari, Anita Novita
MBIA Vol. 23 No. 2 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/h25w1g22

Abstract

The formulation of the problem in this research is the influence of perceived usefulness, perceived convenience, and perceived risk on interest in using e-wallets with service features as moderating variables in an empirical study of accounting students in the class of 2020 at private universities in the city of Palembang. The respondents in this research were 169 accounting students from the 2020 class. Data collection techniques include interviews and questionnaires, and data analysis techniques use multiple regression analysis with moderate regression analysis (MRA). The research results show that Perceived Benefits, Perceived Convenience, and Perceived Risk significantly affect Interest in Using E-wallet. In moderation, service features are moderator homologies of the influence of perceived benefits on interest in using e-wallets. In contrast, service features are moderator predictors of the influence of perceived convenience and perceived risk on interest in using e-wallets. From these results, service features are only an addition to an application that considers users' perceived benefits, perceived convenience, perceived risks, and interests. Keywords: Perception of Benefits, Perception of Ease, Perception of Risk, Interest in Using E-wallet, Service Feature Abstrak Rumusan masalah dalam penelitian ini adalah pengaruh persepsi manfaat, persepsi kemudahan, dan persepsi risiko terhadap minat penggunaan e-wallet dengan fitur layanan sebagai variabel moderasi dalam studi empiris mahasiswa akuntansi angkatan 2020 di perguruan tinggi swasta di kota palembang. Responden dalam penelitian ini adalah mahasiswa akuntansi angkatan 2020 sebanyak 169 responden. Teknik pengumpulan data menggunakan wawancara dan angket dan teknik analisis data menggunakan analisis regresi berganda dengan moderate regression analysis (MRA). Hasil penelitian menunjukkan bahwa Persepsi Manfaat, Persepsi Kenyamanan, dan Persepsi Risiko berpengaruh signifikan terhadap Minat Penggunaan E-wallet. Secara moderasi, fitur layanan merupakan homologizer moderator pengaruh persepsi manfaat terhadap minat penggunaan e-wallet, sedangkan fitur layanan merupakan prediktor moderator pengaruh persepsi kemudahan dan persepsi risiko terhadap minat penggunaan e-wallet. Dari hasil ini fitur layanan hanya merupakan tambahan dari sebuah aplikasi untuk ikut mempertimbangkan persepsi manfaat, persepsi kemudahan, persepsi risiko dan minat dari pengguna. Kata kunci: Persepsi Manfaat, Persepsi Kemudahan, Persepsi Risiko, Minat Menggunakan E-wallet,  Fitur Layanan  
Modeling Financial Behavior of E-Wallet Users in Palembang: Exploring Financial Literacy and Lifestyle Factors Zainal, Rabin Ibnu; Sari, Nopri seftiani; Mellita, Dina; Haqiqi, Teuku Muhammad
MBIA Vol. 23 No. 2 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/90ag6q74

Abstract

The rapid growth of digital financial ecosystems has transformed financial management, primarily through the adoption of e-wallets. This study examines the impact of Financial Literacy and Lifestyle on Financial Behavior among 95 e-wallet users in Palembang City, employing the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. Findings reveal that Financial Literacy has a statistically significant but weak effect on Financial Behavior, explaining 28% of its variance. These findings suggest s that cognitive financial skills, while crucial, have limited influence in this context. Conversely, lifestyle has a substantial impact, accounting for 51.9% of the variance in financial behavior, emphasizing the critical role of behavioral and environmental factors in shaping decision-making. Theoretically, this study validates the importance of integrating cognitive (Financial Literacy) and behavioral (Lifestyle) dimensions in understanding financial behavior in digital payment systems. Policymakers are urged to enhance financial literacy programs and strengthen consumer protection, while e-wallet providers should prioritize security, transparency, and user-focused features. Future research should incorporate additional variables to offer a more comprehensive understanding of financial behavior in digital ecosystems.   Keywords: Financial Literacy, Lifestyle, Financial Behavior, E-Wallet.   Abstrak Pertumbuhan pesat ekosistem keuangan digital telah mentransformasi pengelolaan keuangan, terutama melalui adopsi dompet digital (e-wallet). Penelitian ini mengkaji dampak Literasi Keuangan dan Gaya Hidup terhadap Perilaku Keuangan di antara 95 pengguna e-wallet di Kota Palembang dengan menggunakan pendekatan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Literasi Keuangan memiliki pengaruh yang signifikan secara statistik tetapi lemah terhadap Perilaku Keuangan, menjelaskan 28% dari variansnya. Hal ini menunjukkan bahwa keterampilan keuangan kognitif, meskipun penting, memiliki pengaruh terbatas dalam konteks ini. Sebaliknya, Gaya Hidup menunjukkan dampak yang kuat dan signifikan, menjelaskan 51,9% dari variansi Perilaku Keuangan, yang menekankan peran penting faktor perilaku dan lingkungan dalam membentuk pengambilan keputusan. Secara teoretis, penelitian ini memvalidasi pentingnya mengintegrasikan dimensi kognitif (Literasi Keuangan) dan perilaku (Gaya Hidup) dalam memahami perilaku keuangan dalam sistem pembayaran digital. Pembuat kebijakan didorong untuk meningkatkan program literasi keuangan dan memperkuat perlindungan konsumen, sementara penyedia e-wallet perlu memprioritaskan keamanan, transparansi, dan fitur yang berfokus pada pengguna. Penelitian selanjutnya perlu mengintegrasikan variabel tambahan untuk memberikan pemahaman yang lebih komprehensif tentang perilaku keuangan dalam ekosistem digital.   Kata kunci: Literasi Keuangan, Gaya Hidup, Perilaku Keuangan, Dompet Digital.
Manajemen Pengambilan Keputusan Berbasis AHP-SAW dalam Evaluasi Efektivitas Program Makan Bergizi Gratis Pada Anak Usia Sekolah Maryani, Maryani; Suhartini; Bayu Aditya Syahputra; Aldalia
MBIA Vol. 24 No. 2 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/n3wtad60

Abstract

The development of nutrition program implementation has increased the need for systematic evaluation, particularly regarding the free nutritious meal program. Although the program provides substantial benefits, it also presents various evaluation challenges that may affect policy effectiveness. This study aims to analyze the influence of the implementation of the AHP method, the implementation of the SAW method, weight gain evaluation, height gain evaluation, BMI gain evaluation, attendance improvement evaluation, and nutritional intake improvement evaluation on the effectiveness of the free nutritious meal program for school-age children using a Decision Support System based on the Analytical Hierarchy Process (AHP) and Simple Additive Weighting (SAW). The study population consists of school-age children (6–18 years old) participating in the nutrition program. Sample selection was carried out using purposive sampling with longitudinal data from the National Health and Nutrition Examination Survey (NHANES) 2013–2014, resulting in 2,539 respondents with complete data. The analytical methods used include AHP for determining criteria weights, SAW for scoring program effectiveness, Consistency Ratio analysis for testing AHP matrix consistency, and hypothesis testing using t-test and F-test with IBM SPSS version 26.0 and Python. The results indicate that the AHP matrix demonstrates excellent consistency, with a Consistency Ratio (CR) of 0.0153, suggesting high reliability in expert assessments. The weighted criteria obtained were: weight gain (41.6%), height gain (26.2%), BMI gain (16.1%), attendance improvement (9.9%), and nutritional intake improvement (6.2%). The evaluation results categorized 69.1% of students as “less effective,” 30.0% as “moderately effective,” and only 0.6% as “effective.” Although all indicators showed positive improvements (weight +5.06 kg, height +6.07 cm, BMI +0.42, attendance +12.22%, nutritional intake +311 kcal), the overall program effectiveness still needs improvement. Hypothesis testing shows that all seven independent variables have a significant partial effect on program effectiveness (t-test, p < 0.05), and collectively, the variables significantly affect program effectiveness (F-test = 543.287, p < 0.05). The implications of these findings can serve as a reference for program implementers to enhance nutritional interventions, health monitoring, and evaluation strategies to improve program outcomes for school-age children.   Keywords: Program Evaluation, Decision Support System, AHP-SAW, Free Nutritious Meal, Child Health   Abstrak Perkembangan implementasi program gizi mendorong meningkatnya kebutuhan evaluasi sistematis, terutama untuk program makan bergizi gratis. Kemudahan yang ditawarkan program ini diiringi dengan berbagai tantangan evaluasi yang dapat memengaruhi efektivitas kebijakan. Penelitian ini bertujuan untuk menganalisis pengaruh implementasi metode AHP, implementasi metode SAW, evaluasi peningkatan berat badan, evaluasi peningkatan tinggi badan, evaluasi peningkatan BMI, evaluasi peningkatan kehadiran, dan evaluasi peningkatan asupan nutrisi terhadap efektivitas program makan bergizi gratis pada anak usia sekolah dengan menggunakan Sistem Pendukung Keputusan berbasis Analytical Hierarchy Process (AHP) dan Simple Additive Weighting (SAW). Populasi dalam penelitian ini adalah anak usia sekolah (6-18 tahun) yang mengikuti program nutrisi. Pemilihan sampel dilakukan menggunakan teknik purposive sampling dengan data longitudinal dari National Health and Nutrition Examination Survey (NHANES) 2013-2014, menghasilkan 2.539 responden dengan data lengkap. Teknik analisis data meliputi AHP untuk pembobotan kriteria, SAW untuk scoring efektivitas, uji konsistensi menggunakan Consistency Ratio, dan pengujian hipotesis menggunakan uji t dan uji F dengan bantuan perangkat lunak IBM SPSS versi 26.0 dan pemrograman Python. Hasil studi ini menunjukkan matriks AHP mencapai konsistensi excellent dengan Consistency Ratio (CR) sebesar 0.0153, mengindikasikan keandalan tinggi dalam expert judgment. Bobot kriteria yang diperoleh adalah: peningkatan berat badan (41.6%), peningkatan tinggi badan (26.2%), peningkatan BMI (16.1%), peningkatan kehadiran (9.9%), dan peningkatan asupan nutrisi (6.2%). Hasil evaluasi menunjukkan 69.1% siswa berkategori "kurang efektif", 30.0% "cukup efektif", dan hanya 0.6% "efektif". Meskipun terdapat peningkatan positif pada semua indikator (berat badan +5.06 kg, tinggi badan +6.07 cm, BMI +0.42, kehadiran +12.22%, asupan nutrisi +311 kkal), efektivitas program secara keseluruhan masih perlu ditingkatkan. Hasil pengujian hipotesis menunjukkan bahwa ketujuh variabel independen berpengaruh signifikan secara parsial terhadap efektivitas program (uji t: p < 0.05), dan secara simultan seluruh variabel berpengaruh signifikan terhadap efektivitas program (uji F = 543.287, p = 0.000 < 0.05). Implikasi dari temuan ini dapat menjadi dasar bagi implementer program dalam meningkatkan intervensi nutrisi, monitoring kesehatan, serta strategi evaluasi yang lebih efektif guna meningkatkan efektivitas program di kalangan anak usia sekolah.   Kata kunci: Evaluasi Program, Sistem Pendukung Keputusan, AHP-SAW, Makan Bergizi Gratis, Kesehatan Anak
Terlibat Dan Peduli? Peran Kebahagiaan Kerja Pada Pekerja Perempuan Yang Menghadapi Konflik Pekerjaan Dan Keluarga Atieq, Muhammad Qoes
MBIA Vol. 24 No. 2 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/6m5ky197

Abstract

This study examined the relationships between work engagement, work-family conflict, and helping behavior, with happiness at work as a moderating variable. The research specifically focused on the working conditions of female employees. Referring to the Job Demands-Resources (JD-R) theory, the findings show that work engagement has a positive and significant effect on helping behavior, whereas work-family conflict has a negative effect. Although happiness at work does not directly influence helping behavior, it significantly moderates both relationships by strengthening the effect of work engagement and reducing the negative impact of work-family conflict. Data were collected using both online and offline questionnaires distributed to female workers in MSMEs across Central Java, including the regions of Karanganyar, Sragen, Grobogan, Blora, Rembang, Pati, Kudus, Jepara, Demak, Semarang, Batang, and Pekalongan. The population in this study comprises all MSMEs in Central Java. The research employed an accidental sampling method based on the availability and willingness of participants. A total of 255 questionnaires were successfully collected. The variable constructs were developed through a rigorous literature review to ensure the validity of each construct. To test the proposed hypotheses, structural model analysis was conducted. These findings highlight the role of psychological well-being—particularly happiness—in fostering prosocial behavior, especially when employees face competing work and family demands. The practical implications emphasize the importance of creating supportive and emotionally positive work environments to enhance collaboration and productivity, particularly among employees who are vulnerable to role conflict.   Keywords: Happiness at Work; Helping Behavior; Work Engagement; Work-Family Conflict.   Abstrak Studi ini meneliti hubungan antara keterlibatan kerja, konflik kerja-keluarga, dan perilaku menolong, dengan kebahagiaan di tempat kerja sebagai moderator. Penelitian ini spesifik meneliti tentang peran pekerja perempuan dalam kondis kerjanya. Mengacu pada teori Job Demands–Resources (JD-R), hasilnya menunjukkan bahwa keterlibatan kerja secara positif dan signifikan memengaruhi perilaku menolong, sementara konflik kerja-keluarga memiliki efek negatif. Kebahagiaan di tempat kerja tidak secara langsung memengaruhi perilaku menolong tetapi secara signifikan memoderasi kedua hubungan tersebut meningkatkan efek keterlibatan dan meredam dampak konflik. pengumpulan data menggunakan kuesioner online dan offline kepada populasi pekerja perempuan di UMKM wilayah Jawa tengah meliputi kota Karanganyar, Sragen, Grobogan, Blora, Rembang, Pati, Kudus, Jepara, Demak, Semarang, Batang, dan Pekalongan. Populasi dalam penelitian ini adalah seluruh UMKM di Jawa Tengah. Penelitian ini menggunakan metode accidental sampling yang ditentukan berdasarkan kesempatan dan ketersediaan partisipan. Penelitian ini berhasil mengumpulkan sampel sebanyak 255 kuesioner. Konstruk variabel yang diteliti dirancang melalui literatur review yang ketat untuk memastikan validitas masing-masing konstruk. Untuk pembuktian hipotesis penelitian maka dilakukan pengujian model struktural yang diusulkan. Temuan ini menggarisbawahi peran kesejahteraan psikologis seperti kebahagiaan dalam mendorong perilaku prososial, terutama dalam konteks di mana karyawan menghadapi tuntutan pekerjaan dan keluarga yang bersaing. Implikasi praktis dari studi ini menekankan pentingnya organisasi dalam menciptakan lingkungan kerja yang suportif dan emosional positif. Upaya tersebut dapat memperkuat kolaborasi dan produktivitas di tempat kerja, khususnya bagi pekerja yang rentan mengalami konflik peran.   Kata Kunci: Kebahagiaan di Tempat Kerja, Keterlibatan Kerja, Konflik Pekerjaan-Keluarga, Perilaku Membantu
Financial Sustainability pada Pemerintah Provinsi di Indonesia Aprianti, Siska; Rosada, Adelia; Choiruddin
MBIA Vol. 24 No. 2 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/99sykz92

Abstract

This study is motivated by the increasing importance of financial sustainability in regional governments to ensure the continuous provision of public services in the long term. Financial sustainability is recognized as a key indicator in maintaining fiscal stability and achieving financial independence in regional development. The objective of this research is to analyze the effects of return on assets, regional dependency, financial efficiency, and the debt-to-income ratio on the financial sustainability of provincial governments in Indonesia. This study employs a quantitative approach using secondary data obtained from audited financial reports published by the Audit Board of the Republic of Indonesia (BPK RI) for the period 2019–2023. The population consists of the financial statements of 38 provincial governments, with samples selected through purposive sampling. The data were analyzed using EViews version 12, applying panel data regression with the Random Effects Model approach. The findings indicate that regional dependency and the debt-to-income ratio have a significant negative effect on financial sustainability. Meanwhile, return on assets and financial efficiency do not demonstrate a statistically significant effect. These results suggest that financial sustainability is influenced not only by how efficiently local governments manage their resources, but more importantly by their ability to reduce reliance on intergovernmental transfers and manage debt prudently.   Keywords: financial sustainability, regional dependency, regional debt.   Abstrak Penelitian ini dilatarbelakangi oleh pentingnya keberlanjutan keuangan pada pemerintah daerah dalam upaya memberikan pelayanan publik secara berkesinambungan di masa depan. Keberlanjutan keuangan menjadi indikator utama bagi daerah dalam menjaga stabilitas fiskal dan kemandirian pembiayaan dalam pembangunan. Penelitian ini bertujuan untuk menganalisis pengaruh return on asset, ketergantungan daerah, efisiensi keuangan, serta debt to income terhadap financial sustainability pada pemerintah provinsi di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa Laporan Hasil Pemeriksaan yang telah diaudit oleh Badan Pemeriksa Keuangan Republik Indonesia dari tahun 2019 hingga 2023. Populasi pada penelitian ini adalah Laporan Keuangan Pemerintah 38 Provinsi di Indonesia dan sampel yang digunakan dipilih menggunakan teknik Purposive Sampling. Perangkat analisis yang digunakan dalam studi ini adalah EViews versi 12. Metode analisis yang diterapkan berupa regresi data panel dengan pendekatan random effect model. Hasil penelitian menggambarkan bahwa ketergantungan daerah dan debt to income berpengaruh negatif dan signifikan terhadap financial sustainability. Sebaliknya, return on assets dan efisiensi keuangan tidak menunjukkan pengaruh yang signifikan. Hal ini mengindikasikan bahwa keberlanjutan fiskal tidak hanya dipengaruhi oleh seberapa efisien daerah mengelola sumber dayanya, tetapi lebih dipengaruhi oleh kemampuan daerah dalam mengurangi ketergantungan terhadap dana transfer dan mengelola beban utang secara bijaksana.   Kata kunci: financial sustainability, ketergantungan daerah, debt to income.

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