the effect Local Own-Source Revenue and balancing fund on financial independence in morowali regency Serli Wulandari1Rian Risendy2
Program Study Management, Fakulty Of Economics And Business, University Tadulako Morowali
Abstract
Abstrak
This study aims to measure the level of regional financial independence Morowali Regency by
calculating the independence ratio. The type of research used in this study is qualitative research.
Descriptive analysis is used to describe the level regional financial independence in Morowali Regency
over the last three years. the ratio calculated in 2022 is 22.6%, which shows that the independence ratio
is still very low. In 2023, the result is 30.5%, and in 2024, the result is 35.09%. indicating that the
independence ratio is still relatively low. It can be concluded that Morowali Regency is still highly
dependent on balancing funds from the central government
Keywords: Local Own-Source Revenue, Balancing Funds,Local Financial Independence, Morowali Regency
