Studi Literatur: Peran Dana Perimbangan dan Pendapatan Asli Daerah terhadap Kinerja Keuangan Daerah

Revina Choirunnisa Ramadina ; Sri Trisnaningsih
Prosiding Seminar Nasional Ilmu Ekonomi dan Akunta... 📅 2026 Vol 3, No 1 🔗 DOI: 10.62951/prosemnasieda.v3i1.208
Abstract
This research seeks to analyze how balancing funds and Regional Original Revenue (PAD) contribute to regional financial performance through a literature review approach. The study is motivated by inconsistencies in prior findings as well as the crucial role of these two revenue components in strengthening the fiscal autonomy of local governments. The method applied involves a review of relevant academic studies published between 2022 and 2025, which were sourced from Google Scholar. The findings suggest that balancing funds are able to support improvements in financial performance when managed effectively, although their use may also lead to a higher level of dependence on the central government. In contrast, PAD generally shows a positive relationship with financial performance, as it represents a region’s capacity to generate and manage its own revenue, even though several studies report that its influence is not always statistically significant.Overall, this study highlights the need for optimizing PAD management alongside ensuring that balancing funds are allocated in an efficient and transparent manner, in order to achieve sustainable improvements in regional financial performance.
Keywords
Balancing Funds; Financial Accountability; Fiscal Decentralization; Regional Financial Performance; Regional Original Income
How to Cite

Revina Choirunnisa Ramadina & Sri Trisnaningsih (2026). Studi Literatur: Peran Dana Perimbangan dan Pendapatan Asli Daerah terhadap Kinerja Keuangan Daerah. Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi, 3(1). https://doi.org/10.62951/prosemnasieda.v3i1.208

Revina Choirunnisa Ramadina; Sri Trisnaningsih, "Studi Literatur: Peran Dana Perimbangan dan Pendapatan Asli Daerah terhadap Kinerja Keuangan Daerah," Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi, vol. 3, no. 1, 2026.

Revina Choirunnisa Ramadina; Sri Trisnaningsih. "Studi Literatur: Peran Dana Perimbangan dan Pendapatan Asli Daerah terhadap Kinerja Keuangan Daerah." Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi, vol. 3, no. 1, 2026.

Revina Choirunnisa Ramadina; Sri Trisnaningsih. "Studi Literatur: Peran Dana Perimbangan dan Pendapatan Asli Daerah terhadap Kinerja Keuangan Daerah." Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 3, no. 1 (2026).

Revina Choirunnisa Ramadina & Sri Trisnaningsih (2026) 'Studi Literatur: Peran Dana Perimbangan dan Pendapatan Asli Daerah terhadap Kinerja Keuangan Daerah', Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi, 3(1). doi: 10.62951/prosemnasieda.v3i1.208.

Revina Choirunnisa Ramadina; Sri Trisnaningsih. Studi Literatur: Peran Dana Perimbangan dan Pendapatan Asli Daerah terhadap Kinerja Keuangan Daerah. Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi. 2026;3(1).

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