https://mail.insyma.org/proceedings/files/original/articles/DONE_Nathasya Aurelia Puspitasari.pdf Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Proceedings of the International Symposium on Management (INSYMA) (Vol 22, 2025) Proceedings meta_title Analysis of the Role of General Allocation Funds (DAU) on Regional Government Financial Performance Author #1 Nathasya Aurelia Puspitasari Author #2 Nonni Yap Author #3 Duwi Riningsi Author #4 Kartika Yuliari Abstract/Description This study aims to analyze the role of General Allocation Funds (DAU) in influencing the financial performance of regional governments. As one of the main sources of intergovernmental transfers in Indonesia, the DAU is designed to assist regional governments in financing their expenditures and achieving fiscal balance. The research adopts a quantitative approach using secondary data from regional budget reports over a five-year period. Financial performance is measured through indicators such as expenditure realization, budget efficiency, and fiscal independence. The results of the analysis indicate that the DAU has a significant impact on financial performance, particularly in regions with limited local revenue sources. However, an overreliance on DAU may hinder the motivation of regional governments to optimize their own-source revenues. The study suggests that while DAU is crucial in supporting fiscal needs, local governments should also focus on strengthening local revenue management to achieve sustainable fiscal performance. keywords a;b;c;d General Allocation Funds, Regional Government, Financial Performance, Fiscal Independence, Budget Efficiency, Local Revenue, Intergovernmental Transfers publication_date 2025/06/20 2025/06/20 pdf_url https://insyma.org/proceedings/files/articles/DONE_Nathasya Aurelia Puspitasari.pdf abstract_html_url https://insyma.org/proceedings/items/show/ https://insyma.org/proceedings/items/show/478 firstpage 1035 lastpage 1038 issn 3047-857X 3047-857X conference Proceedings of the International Symposium on Management (INSYMA) Proceedings of the International Symposium on Management (Volume 21, 2024) publisher_name Fakultas Bisnis dan Ekonomika, Universitas Surabaya Fakultas Bisnis dan Ekonomika, Universitas Surabaya no article 166 Volume 22 authors Nathasya Aurelia Puspitasari, Nonni Yap, Duwi Riningsi, Kartika Yuliari Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Analysis of the Role of General Allocation Funds (DAU) on Regional Government Financial Performance Creator An entity primarily responsible for making the resource Nathasya Aurelia Puspitasari