Analysis of Factors Influencing Regional Financial Independence in Regencies/Cities in Yogyakarta

Indriati, Faustina Raissa; Nihayah, Annis Nurfitriana

doi:10.15294/efficient.v9i1.40670

Jurnal

Analysis of Factors Influencing Regional Financial Independence in Regencies/Cities in Yogyakarta

Efficient: Indonesian Journal of Development Economics · Vol. 9 No. 1 (2026) · hlm. 93–105

DOI: 10.15294/efficient.v9i1.40670
ISSN: 2655-318X, 2655-6197
Terbit: 2026-06-26
Penerbit: Universitas Negeri Semarang
Bahasa: eng

Abstrak

This study aims to determine the factors influencing regional financial independence in regencies/cities in the Special Region of Yogyakarta Province. This study uses panel data regression analysis which is a combination of cross-sectoral data from 5 regencies/cities in the Special Region of Yogyakarta Province and time series data from 2014-2024. The results of this study indicate that special funds, regional revenues, and special allocation funds have a significant positive influence on regional financial independence. Meanwhile, general allocation funds have a negative but insignificant influence on regional financial independence in regencies/cities in the Special Region of Yogyakarta Province. Regional financial independence can be improved by optimizing regional revenues and utilizing specific and asymmetric fiscal transfers so as not to rely on transfer funds that tend not to encourage regional financial independence.

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State University of Semarang
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Rekan penulis	Organisasi	Artikel bersama
Grace Natalia Marpaung	Afiliasi tidak diketahui	2
Ayuntavia Ayuntavia	Afiliasi tidak diketahui	2
Dwi Rahmayani	Afiliasi tidak diketahui	1
Medi Elfiani	Afiliasi tidak diketahui	1
Tutik	Afiliasi tidak diketahui	1
Nurjannah Rahayu Kistanti	Afiliasi tidak diketahui	1
Phany Ineke Putri	Afiliasi tidak diketahui	1
Sucihatiningsih Dian Wisika Prajanti	State University of Semarang	1
Atika Estining Sholeha	Afiliasi tidak diketahui	1
Fajar Rahmat Sidik	Afiliasi tidak diketahui	1
Asrori Asrori	Afiliasi tidak diketahui	1
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/efficient/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.

Metadata asli (oai_dc)

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	<dc:title xml:lang="en">Analysis of Factors Influencing Regional Financial Independence in Regencies/Cities in Yogyakarta</dc:title>
	<dc:creator xml:lang="en">Indriati, Faustina Raissa</dc:creator>
	<dc:creator xml:lang="en">Nihayah, Annis Nurfitriana </dc:creator>
	<dc:subject xml:lang="en">Regional Financial Independence</dc:subject>
	<dc:subject xml:lang="en">Special Funds</dc:subject>
	<dc:subject xml:lang="en">Regional Original Income</dc:subject>
	<dc:subject xml:lang="en">General Allocation Funds</dc:subject>
	<dc:subject xml:lang="en">Special Allocation Funds</dc:subject>
	<dc:description xml:lang="en">This study aims to determine the factors influencing regional financial independence in regencies/cities in the Special Region of Yogyakarta Province. This study uses panel data regression analysis which is a combination of cross-sectoral data from 5 regencies/cities in the Special Region of Yogyakarta Province and time series data from 2014-2024. The results of this study indicate that special funds, regional revenues, and special allocation funds have a significant positive influence on regional financial independence. Meanwhile, general allocation funds have a negative but insignificant influence on regional financial independence in regencies/cities in the Special Region of Yogyakarta Province. Regional financial independence can be improved by optimizing regional revenues and utilizing specific and asymmetric fiscal transfers so as not to rely on transfer funds that tend not to encourage regional financial independence.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2026-06-26</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/efficient/article/view/40670</dc:identifier>
	<dc:identifier>10.15294/efficient.v9i1.40670</dc:identifier>
	<dc:source xml:lang="en">Efficient: Indonesian Journal of Development Economics; Vol. 9 No. 1 (2026); 93-105</dc:source>
	<dc:source>2655-318X</dc:source>
	<dc:source>2655-6197</dc:source>
	<dc:source>10.15294/efficient.v9i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/efficient/article/view/40670/10305</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Efficient: Indonesian Journal of Development Economics</dc:rights>
</oai_dc:dc>