Published: 2025-12-01
Financial Sustainability: Sebuah Kajian dari Aspek Kemandirian Daerah dan Belanja Modal
DOI: 10.35870/jemsi.v11i6.5289
Abstract
This study was conducted to determine the extent of the influence of Regional Independence and Capital Expenditure on Financial sustainability in district/city governments in South Sumatra Province. It is hoped that the results of this study can be used as a consideration in the formulation of fiscal policies that support the achievement of regional financial sustainability. The data used are sourced from the Regional Government Financial Report (LKPD) for the period 2019 to 2023. This study covers all 17 districts/cities in South Sumatra Province using the census method as a sampling technique. Data analysis was carried out through the panel data regression method with the help of EViews software version 12. The results of the analysis show that partially, Regional Independence and Capital Expenditure have a positive influence on Financial Sustainability. In addition, both are also proven to have a significant simultaneous effect on Financial sustainability.
Keywords
Regional Independence; Capital Expenditure; Financial Sustainability
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 6 (2025)
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Section: Articles
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Published: 2025-12-01
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i6.5289
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Muhammad Fadli Ramadhan, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Palembang.
Maria Maria, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Palembang.
Zulkifli Zulkifli, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Palembang.
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