Published: 2026-07-01
Analisis Pengaruh Pendapatan, Belanja, dan Kemandirian Fiskal terhadap Kinerja Keuangan Daerah: Studi pada Provinsi Sulawesi Selatan
DOI: 10.35870/emt.v10i3.6062
Abstract
This study analyzes the influence of regional revenue, regional expenditure, and fiscal independence on the financial performance of the South Sulawesi Provincial Government. Fluctuations in revenue, expenditure patterns, and the level of fiscal dependency over the last ten years indicate the dynamics of regional financial management. The study uses a quantitative approach with annual time-series data from 2010–2024. Financial performance is measured through the growth ratio, while the independent variables are derived from the Regional Budget (APBD) financial indicators. The results show that each variable has a different influence on financial performance, mainly through expenditure effectiveness, revenue capacity, and the level of fiscal independence. These findings emphasize the importance of increasing fiscal independence and optimizing productive spending in order to strengthen the sustainability of regional financial management.
Keywords
Regional Revenue; Expenditure; Fiscal Independence; Financial Performance; APBD
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 10 No. 3 (2026)
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Section: Articles
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Published: 2026-07-01
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License: CC BY 4.0
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Copyright: © 2026 Authors
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DOI: 10.35870/emt.v10i3.6062
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Muh. Yusril Amal Syaputra, Universitas Negeri Makassar
Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Kota Makassar, Provinsi Sulawesi Selatan, Indonesia.
Citra Ayni Kamaruddin, Universitas Negeri Makassar
Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Kota Makassar, Provinsi Sulawesi Selatan, Indonesia.
Regina Regina, Universitas Negeri Makassar
Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Kota Makassar, Provinsi Sulawesi Selatan, Indonesia.
Muhammad Imam Ma’ruf, Universitas Negeri Makassar
Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Kota Makassar, Provinsi Sulawesi Selatan, Indonesia.
Diah Retno Dwi Hastuti, Universitas Negeri Makassar
Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Kota Makassar, Provinsi Sulawesi Selatan, Indonesia.
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