Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

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Own-Source Revenue Dynamics and Fiscal Resilience in Selayar Regency

Authors
A. Rezki Fauzia Basri1, *, Abdul Rahman Kadir2
1Hasanuddin University, Makassar, Indonesia
2Airlangga University, Surabaya, Indonesia
*Corresponding author. Email: basriarf25a@student.unhas.ac.id
Corresponding Author
A. Rezki Fauzia Basri
Available Online 20 June 2026.
DOI
10.2991/978-94-6239-709-5_63How to use a DOI?
Keywords
Own-Source Revenue; Fiscal Resilience; Revenue Diversification; Herfindahl–Hirschman Index
Abstract

This study examines the dynamics of Own-Source Revenue (OSR) and their implications for fiscal resilience in Selayar Regency, Indonesia, from 2020 to 2024. Using official budget realization data, the analysis integrates annual growth rate assessment and the Herfindahl–Hirschman Index (HHI) to evaluate both revenue expansion and diversification. The results reveal that Own-Source Revenue (OSR) demonstrated moderate annual growth, yet its structure remained concentrated in a few categories, as indicated by high HHI values. This concentration exposes the local fiscal system to external and sector-specific vulnerabilities. The findings highlight the urgency of diversifying Own-Source Revenue (OSR) to enhance fiscal resilience and reduce dependence on narrow and unstable revenue sources. This study contributes to subnational public finance literature by offering empirical evidence from an archipelagic regency, extending the discussion on fiscal sustainability in geographically constrained regions. Policy recommendations emphasize the adoption of revenue diversification strategies to strengthen fiscal stability and long-term autonomy.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
20 June 2026
ISBN
978-94-6239-709-5
ISSN
2352-5428
DOI
10.2991/978-94-6239-709-5_63How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - A. Rezki Fauzia Basri
AU  - Abdul Rahman Kadir
PY  - 2026
DA  - 2026/06/20
TI  - Own-Source Revenue Dynamics and Fiscal Resilience in Selayar Regency
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 924
EP  - 938
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_63
DO  - 10.2991/978-94-6239-709-5_63
ID  - Basri2026
ER  -