Pengaruh Kemandirian Fiskal Terhadap Kualitas Pembangunan Manusia Pada Pemda Kabupaten dan Kota di Provinsi Kalimantan Selatan

This study aims to find the influence of local fiscal independence on the quality of human development. The higher fiscal independence of the region indicates a reduced dependency on the state. Local fiscal independence also shows the level of community participation in development financing in the region.  This research shows the role of mediation of economic growth on the influence of local fiscal independence on the quality of human development in South Kalimantan. The results of this study prove that to improve the achievement of development-oriented to the quality of human development, local governments should focus on exerting their autonomy capabilities for economic growth, accompanied by conducive local fiscal policies and producing effective PAD potential.