Analysis of Factors Influencing Regional Financial Independence in Regencies/Cities in Yogyakarta. Efficient: Indonesian Journal of Development Economics, [S. l.], v. 9, n. 1, p. 93–105, 2026. DOI: 10.15294/efficient.v9i1.40670. Disponível em: https://journal.unnes.ac.id/journals/efficient/article/view/40670. Acesso em: 27 jan. 2026.