Digitalpreneurship Perspective in Regional E-Procurement and Financial Performance
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Regional Expenditure, Financial Independence, Regional Original Revenue, General Allocation Fund, Special Allocation Fund
Abstract
This study aims to analyze the factors that influence the regional financial performance in East Kalimantan, Regional Original Revenue (ROR), General Allocation Fund (GAF), Special Allocation Fund (SAF), and management of regional expenditures. The scientific context of this research is given the importance of financial independence for supporting sustainable regional autonomy, given the high dependency of regions on transfer funds from the central government. The method used is a literature study that includes various articles and previous research, focusing on the variables that affect regional financial performance. The main findings indicate that ROR has a significant impact on increasing financial independence, while GAF and SAF tend to worsen fiscal dependency. Additionally, the efficient management of regional expenditure, particularly for infrastructure development, can enhance overall regional financial performance. The study concludes that, to improve financial independence, regions need to maximize ROR potential and manage regional expenditures more efficiently. This research contributes by providing theoretical insights into the impact of internal factors on regional financial performance and offers practical recommendations for regional fiscal policies, particularly in East Kalimantan, to reduce dependence on central government funds.
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Copyright (c) 2026 Selly Swandari, Antonius Felix, Akbar Lufi Zulfikar
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