Sa'diyah, Lailatus (2026) Analisis Pengaruh Struktur Pendapatan Daerah terhadap Tingkat Kemandirian Fiskal pada Kabupaten/Kota di Pulau Sulawesi. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of regional revenue structure on the level of fiscal independence in regencies and cities across Sulawesi Island. Employing a quantitative descriptive approach, the study utilizes secondary data sourced from the Regional Budget (APBD) records of the Directorate General of Fiscal Balance (DJPK) at the Ministry of Finance. It analyzes the impact of Locally-Generated Revenue (PAD), the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and the Revenue-Sharing Fund (DBH) on the fiscal independence ratio for the 2021–2025 period. Purposive sampling was used to select the sample, focusing on regions with relatively low levels of fiscal independence. The results indicate that Locally-Generated Revenue (PAD) and the Revenue-Sharing Fund (DBH) have a significant effect on the fiscal independence ratio, whereas the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) do not have a significant effect.
| Item Type: | Thesis (Undergraduate) | ||||||||||||
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| Subjects: | L Education > L Education (General) | ||||||||||||
| Divisions: | Faculty of Economic and Business > Departement of Economics | ||||||||||||
| Depositing User: | Lailatus Sa'diyah | ||||||||||||
| Date Deposited: | 17 Jul 2026 06:25 | ||||||||||||
| Last Modified: | 17 Jul 2026 06:25 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55607 |
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